taxes Property Tax Assistance

2025 ISD Summary Worksheet

Wink-Loving ISD (all splits)   Loving County   Winkler County  

151-Loving/Loving County

248-902/Wink-Loving ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 832,190 N/A 832,190 832,190
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 60,720 N/A 60,720 60,720
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 316,417 N/A 316,417 316,417
D2 - FARM & RANCH IMP 237,790 N/A 237,790 237,790
E - NON-AG LAND AND IMPROVEMENTS 3,191,600 N/A 3,191,600 3,191,600
F1 - COMMERCIAL REAL 10,302,130 N/A 10,302,130 10,302,130
F2 - INDUSTRIAL REAL 1,320,992,320 N/A 1,320,992,320 1,320,992,320
G - ALL MINERALS 16,999,034,870 N/A 16,999,034,870 16,999,034,870
J - ALL UTILITIES 2,483,692,320 N/A 2,483,692,320 2,483,692,320
L1 - COMMERCIAL PERSONAL 3,366,660 N/A 3,366,660 3,366,660
L2 - INDUSTRIAL PERSONAL 365,438,700 N/A 365,438,700 365,438,700
M1 - MOBILE HOMES 797,000 N/A 797,000 797,000
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 21,188,262,717 0 21,188,262,717 21,188,262,717
Less Total Deductions 1,618,001,909 0 1,618,001,909 1,618,001,909
Total Taxable Value 19,570,260,808 0 19,570,260,808 19,570,260,808

The taxable values shown here will not match the values reported by your appraisal district.

See the ISD DEDUCTION Report for a breakdown of deduction values.

Government Code subsections 403.302(j) and (k) require the Comptroller's office to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For school districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 19,570,260,808 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 19,570,260,808 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 19,570,260,808 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 19,570,260,808 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 19,570,447,148 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 19,570,543,118 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 19,570,260,808 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T19 19,570,633,288 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 19,570,260,808 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 20,140,823,418 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 20,140,823,418 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 20,140,823,418 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 20,140,823,418 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 20,141,009,758 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 20,141,105,728 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 20,140,823,418 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T20 20,141,195,898 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 20,140,823,418 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 186,340 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 95,970 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 90,170 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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248-Winkler/Winkler County

248-902/Wink-Loving ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 43,201,865 N/A 43,201,865 43,201,865
B - MULTIFAMILY 96,470 N/A 96,470 96,470
C1 - VACANT LOTS 195,540 N/A 195,540 195,540
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 494,909 N/A 494,909 494,909
D2 - FARM & RANCH IMP 126,590 N/A 126,590 126,590
E - NON-AG LAND AND IMPROVEMENTS 12,678,183 N/A 12,678,183 12,678,183
F1 - COMMERCIAL REAL 8,367,691 N/A 8,367,691 8,367,691
F2 - INDUSTRIAL REAL 580,574,160 N/A 580,574,160 580,574,160
G - ALL MINERALS 1,341,085,600 N/A 1,341,085,600 1,341,085,600
J - ALL UTILITIES 868,812,890 N/A 868,812,890 868,812,890
L1 - COMMERCIAL PERSONAL 2,881,160 N/A 2,881,160 2,881,160
L2 - INDUSTRIAL PERSONAL 109,448,850 N/A 109,448,850 109,448,850
M1 - MOBILE HOMES 5,840,180 N/A 5,840,180 5,840,180
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 2,973,804,088 0 2,973,804,088 2,973,804,088
Less Total Deductions 294,714,995 0 294,714,995 294,714,995
Total Taxable Value 2,679,089,093 0 2,679,089,093 2,679,089,093

The taxable values shown here will not match the values reported by your appraisal district.

See the ISD DEDUCTION Report for a breakdown of deduction values.

Government Code subsections 403.302(j) and (k) require the Comptroller's office to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For school districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 2,681,278,606 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,679,089,093 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,680,291,853 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,678,102,340 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,688,534,521 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,691,179,545 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,679,165,396 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T19 2,693,070,942 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,679,157,345 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 2,812,363,906 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,810,174,393 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,811,377,153 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,809,187,640 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,819,619,821 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,822,264,845 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,810,250,696 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T20 2,824,156,242 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,810,242,645 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,189,513 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 986,753 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,255,915 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,645,024 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,891,397 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 68,252 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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248-902-02/Wink-Loving ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 44,034,055 N/A 44,034,055 44,034,055
B - MULTIFAMILY 96,470 N/A 96,470 96,470
C1 - VACANT LOTS 256,260 N/A 256,260 256,260
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 811,326 N/A 811,326 811,326
D2 - FARM & RANCH IMP 364,380 N/A 364,380 364,380
E - NON-AG LAND AND IMPROVEMENTS 15,869,783 N/A 15,869,783 15,869,783
F1 - COMMERCIAL REAL 18,669,821 N/A 18,669,821 18,669,821
F2 - INDUSTRIAL REAL 1,901,566,480 N/A 1,901,566,480 1,901,566,480
G - ALL MINERALS 18,340,120,470 N/A 18,340,120,470 18,340,120,470
J - ALL UTILITIES 3,352,505,210 N/A 3,352,505,210 3,352,505,210
L1 - COMMERCIAL PERSONAL 6,247,820 N/A 6,247,820 6,247,820
L2 - INDUSTRIAL PERSONAL 474,887,550 N/A 474,887,550 474,887,550
M1 - MOBILE HOMES 6,637,180 N/A 6,637,180 6,637,180
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 24,162,066,805 24,162,066,805 24,162,066,805
Less Total Deductions 1,912,716,904 1,912,716,904 1,912,716,904
Total Taxable Value 22,249,349,901 22,249,349,901 22,249,349,901

The taxable values shown here will not match the values reported by your appraisal district.

See the ISD DEDUCTION Report for a breakdown of deduction values.

Government Code subsections 403.302(j) and (k) require the Comptroller's office to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For school districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 22,251,539,414 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 22,249,349,901 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 22,250,552,661 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 22,248,363,148 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 22,258,981,669 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 22,261,722,663 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 22,249,426,204 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T19 22,263,704,230 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 22,249,418,153 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 22,953,187,324 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 22,950,997,811 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 22,952,200,571 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 22,950,011,058 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 22,960,629,579 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 22,963,370,573 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 22,951,074,114 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T20 22,965,352,140 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 22,951,066,063 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,189,513 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 986,753 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,442,255 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,740,994 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,981,567 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 68,252 Loss to the increase in the Over-65/Disabled Homestead

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