taxes Property Tax Assistance

2025 ISD Summary Worksheet

Plains ISD (all splits)   Yoakum County  

251-Yoakum/Yoakum County

251-902/Plains ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 48,250,336 N/A 48,250,336 48,250,336
B - MULTIFAMILY 355,775 N/A 355,775 355,775
C1 - VACANT LOTS 733,519 N/A 733,519 733,519
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 40,429,114 2.7606 14,645,310 40,429,114
D2 - FARM & RANCH IMP 2,450,351 N/A 2,450,351 2,450,351
E - NON-AG LAND AND IMPROVEMENTS 37,949,884 N/A 37,949,884 37,949,884
F1 - COMMERCIAL REAL 9,693,108 N/A 9,693,108 9,693,108
F2 - INDUSTRIAL REAL 190,462,067 N/A 190,462,067 190,462,067
G - ALL MINERALS 1,529,094,422 0.9980 1,532,158,739 1,529,094,422
J - ALL UTILITIES 175,132,946 N/A 175,132,946 175,132,946
L1 - COMMERCIAL PERSONAL 5,477,707 N/A 5,477,707 5,477,707
L2 - INDUSTRIAL PERSONAL 62,763,831 N/A 62,763,831 62,763,831
M1 - MOBILE HOMES 3,636,466 N/A 3,636,466 3,636,466
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 2,106,429,526 0 2,083,710,039 2,106,429,526
Less Total Deductions 136,288,004 0 136,288,004 136,288,004
Total Taxable Value 1,970,141,522 0 1,947,422,035 1,970,141,522

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 1,976,573,231 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,970,141,522 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,973,917,634 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,967,485,925 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,993,251,812 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,999,152,850 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,973,512,103 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 2,003,508,362 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,971,434,810 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 1,976,573,231 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,970,141,522 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,973,917,634 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,967,485,925 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,993,251,812 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,999,152,850 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,973,512,103 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 2,003,508,362 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,971,434,810 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,431,709 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 2,655,597 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 16,678,581 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,901,038 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,355,512 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,293,288 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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251-902-02/Plains ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 48,250,336 N/A 48,250,336 48,250,336
B - MULTIFAMILY 355,775 N/A 355,775 355,775
C1 - VACANT LOTS 733,519 N/A 733,519 733,519
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 40,429,114 2.7606 14,645,310 40,429,114
D2 - FARM & RANCH IMP 2,450,351 N/A 2,450,351 2,450,351
E - NON-AG LAND AND IMPROVEMENTS 37,949,884 N/A 37,949,884 37,949,884
F1 - COMMERCIAL REAL 9,693,108 N/A 9,693,108 9,693,108
F2 - INDUSTRIAL REAL 190,462,067 N/A 190,462,067 190,462,067
G - ALL MINERALS 1,529,094,422 0.9980 1,532,158,739 1,529,094,422
J - ALL UTILITIES 175,132,946 N/A 175,132,946 175,132,946
L1 - COMMERCIAL PERSONAL 5,477,707 N/A 5,477,707 5,477,707
L2 - INDUSTRIAL PERSONAL 62,763,831 N/A 62,763,831 62,763,831
M1 - MOBILE HOMES 3,636,466 N/A 3,636,466 3,636,466
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 2,106,429,526 2,083,710,039 2,106,429,526
Less Total Deductions 136,288,004 136,288,004 136,288,004
Total Taxable Value 1,970,141,522 1,947,422,035 1,970,141,522

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 1,976,573,231 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,970,141,522 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,973,917,634 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,967,485,925 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,993,251,812 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,999,152,850 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,973,512,103 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 2,003,508,362 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,971,434,810 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 1,976,573,231 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,970,141,522 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,973,917,634 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,967,485,925 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,993,251,812 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,999,152,850 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,973,512,103 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 2,003,508,362 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,971,434,810 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,431,709 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 2,655,597 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 16,678,581 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,901,038 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,355,512 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,293,288 Loss to the increase in the Over-65/Disabled Homestead

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