taxes Property Tax Assistance

2023 ISD Summary Worksheet

Comal ISD (all splits)   Bexar County   Comal County   Guadalupe County   Hays County   Kendall County  

015-Bexar/Bexar County

046-902/Comal ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 6,058,878,326 N/A 6,058,878,326 6,058,878,326
B - MULTIFAMILY 60,487,230 N/A 60,487,230 60,487,230
C1 - VACANT LOTS 143,430,853 N/A 143,430,853 143,430,853
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 939,128 N/A 939,128 939,128
D2 - FARM & RANCH IMP 946,164 N/A 946,164 946,164
E - NON-AG LAND AND IMPROVEMENTS 92,194,621 N/A 92,194,621 92,194,621
F1 - COMMERCIAL REAL 152,871,859 N/A 152,871,859 152,871,859
F2 - INDUSTRIAL REAL 6,223,541 N/A 6,223,541 6,223,541
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,335,301 N/A 4,335,301 4,335,301
L1 - COMMERCIAL PERSONAL 34,552,762 N/A 34,552,762 34,552,762
L2 - INDUSTRIAL PERSONAL 3,332,292 N/A 3,332,292 3,332,292
M1 - MOBILE HOMES 4,950,950 N/A 4,950,950 4,950,950
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 92,720,202 N/A 92,720,202 92,720,202
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 6,655,863,229 0 6,655,863,229 6,655,863,229
Less Total Deductions 2,625,693,347 0 2,625,693,347 2,625,693,347
Total Taxable Value 4,030,169,882 0 4,030,169,882 4,030,169,882

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 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 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 4,613,436,938 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,030,169,882 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 4,155,944,469 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,572,677,413 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,762,701,938 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 4,862,211,938 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,209,848,821 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 4,613,436,938 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,030,169,882 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 4,155,944,469 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,572,677,413 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,762,701,938 T13 plus the loss to the chapter 313 agreement
T16 4,862,211,938 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 4,209,848,821 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 583,267,056 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 457,492,469 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 149,265,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 99,510,000 Loss to Second Previous Homestead Increase

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


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046-Comal/Comal County

046-902/Comal ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 25,986,925,741 0.9956 26,101,773,545 25,986,925,741
B - MULTIFAMILY 963,289,419 0.9877 975,285,430 963,289,419
C1 - VACANT LOTS 2,080,779,014 1.0254 2,029,236,409 2,080,779,014
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,259,475 0.9961 17,327,552 17,259,475
D2 - FARM & RANCH IMP 25,881,238 N/A 25,881,238 25,881,238
E - NON-AG LAND AND IMPROVEMENTS 1,422,813,692 1.0240 1,389,466,496 1,422,813,692
F1 - COMMERCIAL REAL 3,685,201,548 1.0076 3,657,405,268 3,685,201,548
F2 - INDUSTRIAL REAL 681,869,826 N/A 681,869,826 681,869,826
G - ALL MINERALS 7,395,730 N/A 7,395,730 7,395,730
J - ALL UTILITIES 271,116,313 0.9538 284,248,598 271,116,313
L1 - COMMERCIAL PERSONAL 1,089,288,236 0.9702 1,122,746,069 1,089,288,236
L2 - INDUSTRIAL PERSONAL 1,248,950,992 N/A 1,248,950,992 1,248,950,992
M1 - MOBILE HOMES 64,297,135 N/A 64,297,135 64,297,135
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 245,334,140 N/A 245,334,140 245,334,140
S - SPECIAL INVENTORY 43,244,380 N/A 43,244,380 43,244,380
Subtotal 37,833,646,879 0 37,894,462,808 37,833,646,879
Less Total Deductions 12,573,581,702 0 12,620,866,759 12,573,581,702
Total Taxable Value 25,260,065,177 0 25,273,596,049 25,260,065,177

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 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 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 27,267,485,971 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 25,260,065,177 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 25,359,976,247 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 23,352,555,453 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 27,875,315,971 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 28,280,535,971 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 26,038,579,040 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 27,267,485,971 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 25,260,065,177 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 25,359,976,247 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 23,352,555,453 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 27,875,315,971 T13 plus the loss to the chapter 313 agreement
T16 28,280,535,971 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 26,038,579,040 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,007,420,794 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 1,907,509,724 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 607,830,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 405,220,000 Loss to Second Previous Homestead Increase

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


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094-Guadalupe/Guadalupe County

046-902/Comal ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,281,889,192 N/A 1,281,889,192 1,281,889,192
B - MULTIFAMILY 50,495,735 N/A 50,495,735 50,495,735
C1 - VACANT LOTS 21,440,443 N/A 21,440,443 21,440,443
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,287,180 N/A 1,287,180 1,287,180
D2 - FARM & RANCH IMP 1,284,408 N/A 1,284,408 1,284,408
E - NON-AG LAND AND IMPROVEMENTS 75,480,493 N/A 75,480,493 75,480,493
F1 - COMMERCIAL REAL 55,889,641 N/A 55,889,641 55,889,641
F2 - INDUSTRIAL REAL 1,044,055 N/A 1,044,055 1,044,055
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 39,575,392 N/A 39,575,392 39,575,392
L1 - COMMERCIAL PERSONAL 11,392,349 N/A 11,392,349 11,392,349
L2 - INDUSTRIAL PERSONAL 2,444,112 N/A 2,444,112 2,444,112
M1 - MOBILE HOMES 3,302,415 N/A 3,302,415 3,302,415
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 83,542,962 N/A 83,542,962 83,542,962
S - SPECIAL INVENTORY 113,833 N/A 113,833 113,833
Subtotal 1,629,182,210 0 1,629,182,210 1,629,182,210
Less Total Deductions 418,247,381 0 418,247,381 418,247,381
Total Taxable Value 1,210,934,829 0 1,210,934,829 1,210,934,829

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 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 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 1,346,390,599 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,210,934,829 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 1,266,366,658 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,130,910,888 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,382,810,599 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,407,090,599 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,210,934,829 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,346,390,599 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,210,934,829 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 1,266,366,658 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,130,910,888 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,382,810,599 T13 plus the loss to the chapter 313 agreement
T16 1,407,090,599 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,210,934,829 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 135,455,770 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 80,023,941 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 36,420,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 24,280,000 Loss to Second Previous Homestead Increase

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


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105-Hays/Hays County

046-902/Comal ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 55,708,585 N/A 55,708,585 55,708,585
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 7,048,772 N/A 7,048,772 7,048,772
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 788,281 N/A 788,281 788,281
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 9,149,012 N/A 9,149,012 9,149,012
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 231,131 N/A 231,131 231,131
L1 - COMMERCIAL PERSONAL 3,653 N/A 3,653 3,653
L2 - INDUSTRIAL PERSONAL 10,920 N/A 10,920 10,920
M1 - MOBILE HOMES 0 N/A 0 0
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 72,940,354 0 72,940,354 72,940,354
Less Total Deductions 15,433,413 0 15,433,413 15,433,413
Total Taxable Value 57,506,941 0 57,506,941 57,506,941

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 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 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 60,876,941 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 57,506,941 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 57,293,317 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 53,923,317 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 61,776,941 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 62,376,941 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 57,506,941 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 60,876,941 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 57,506,941 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 57,293,317 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 53,923,317 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 61,776,941 T13 plus the loss to the chapter 313 agreement
T16 62,376,941 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 57,506,941 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,370,000 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 3,583,624 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 900,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 600,000 Loss to Second Previous Homestead Increase

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


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130-Kendall/Kendall County

046-902/Comal ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 225,720 N/A 225,720 225,720
D2 - FARM & RANCH IMP 165,500 N/A 165,500 165,500
E - NON-AG LAND AND IMPROVEMENTS 1,515,980 N/A 1,515,980 1,515,980
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 111,320 N/A 111,320 111,320
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 2,018,520 0 2,018,520 2,018,520
Less Total Deductions 0 0 0 0
Total Taxable Value 2,018,520 0 2,018,520 2,018,520

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 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 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 2,018,520 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,018,520 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 2,018,520 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,018,520 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,018,520 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,018,520 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,018,520 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 2,018,520 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,018,520 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 2,018,520 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,018,520 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,018,520 T13 plus the loss to the chapter 313 agreement
T16 2,018,520 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,018,520 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 0 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 0 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED


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046-902-02/Comal ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 33,383,401,844 0.9966 33,498,249,648 33,383,401,844
B - MULTIFAMILY 1,074,272,384 0.9890 1,086,268,395 1,074,272,384
C1 - VACANT LOTS 2,252,699,082 1.0234 2,201,156,477 2,252,699,082
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,499,784 0.9967 20,567,861 20,499,784
D2 - FARM & RANCH IMP 28,277,310 N/A 28,277,310 28,277,310
E - NON-AG LAND AND IMPROVEMENTS 1,601,153,798 1.0213 1,567,806,602 1,601,153,798
F1 - COMMERCIAL REAL 3,893,963,048 1.0072 3,866,166,768 3,893,963,048
F2 - INDUSTRIAL REAL 689,137,422 N/A 689,137,422 689,137,422
G - ALL MINERALS 7,395,730 N/A 7,395,730 7,395,730
J - ALL UTILITIES 315,369,457 0.9600 328,501,742 315,369,457
L1 - COMMERCIAL PERSONAL 1,135,237,000 0.9714 1,168,694,833 1,135,237,000
L2 - INDUSTRIAL PERSONAL 1,254,738,316 N/A 1,254,738,316 1,254,738,316
M1 - MOBILE HOMES 72,550,500 N/A 72,550,500 72,550,500
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 421,597,304 N/A 421,597,304 421,597,304
S - SPECIAL INVENTORY 43,358,213 N/A 43,358,213 43,358,213
Subtotal 46,193,651,192 46,254,467,121 46,193,651,192
Less Total Deductions 15,632,955,843 15,680,240,900 15,632,955,843
Total Taxable Value 30,560,695,349 30,574,226,221 30,560,695,349

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 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 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 33,290,208,969 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 30,560,695,349 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 30,841,599,211 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 28,112,085,591 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 34,084,623,969 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 34,614,233,969 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 31,518,888,151 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 33,290,208,969 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 30,560,695,349 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 30,841,599,211 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 28,112,085,591 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 34,084,623,969 T13 plus the loss to the chapter 313 agreement
T16 34,614,233,969 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 31,518,888,151 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,729,513,620 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,448,609,758 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 794,415,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 529,610,000 Loss to Second Previous Homestead Increase

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