taxes Property Tax Assistance

2023 ISD Summary Worksheet

Boerne ISD (all splits)   Bexar County   Comal County   Kendall County  

015-Bexar/Bexar County

130-901/Boerne ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 4,157,829,993 N/A 4,157,829,993 4,157,829,993
B - MULTIFAMILY 146,969,710 N/A 146,969,710 146,969,710
C1 - VACANT LOTS 52,135,446 N/A 52,135,446 52,135,446
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,003,533 N/A 1,003,533 1,003,533
D2 - FARM & RANCH IMP 1,591,883 N/A 1,591,883 1,591,883
E - NON-AG LAND AND IMPROVEMENTS 102,650,604 N/A 102,650,604 102,650,604
F1 - COMMERCIAL REAL 178,330,268 N/A 178,330,268 178,330,268
F2 - INDUSTRIAL REAL 3,537,650 N/A 3,537,650 3,537,650
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,267,975 N/A 4,267,975 4,267,975
L1 - COMMERCIAL PERSONAL 29,190,734 N/A 29,190,734 29,190,734
L2 - INDUSTRIAL PERSONAL 1,486,408 N/A 1,486,408 1,486,408
M1 - MOBILE HOMES 2,460,320 N/A 2,460,320 2,460,320
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 54,156,747 N/A 54,156,747 54,156,747
S - SPECIAL INVENTORY 7,673,640 N/A 7,673,640 7,673,640
Subtotal 4,743,284,911 0 4,743,284,911 4,743,284,911
Less Total Deductions 1,585,072,336 0 1,585,072,336 1,585,072,336
Total Taxable Value 3,158,212,575 0 3,158,212,575 3,158,212,575

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 3,500,578,045 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,158,212,575 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 3,500,578,045 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,158,212,575 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,587,818,045 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,645,978,045 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,375,757,783 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 3,500,578,045 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,158,212,575 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 3,500,578,045 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,158,212,575 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,587,818,045 T13 plus the loss to the chapter 313 agreement
T16 3,645,978,045 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,375,757,783 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 342,365,470 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 87,240,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 58,160,000 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

130-901/Boerne ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 272,095,401 N/A 272,095,401 272,095,401
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,422,960 N/A 1,422,960 1,422,960
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,925 N/A 17,925 17,925
D2 - FARM & RANCH IMP 26,212 N/A 26,212 26,212
E - NON-AG LAND AND IMPROVEMENTS 3,945,696 N/A 3,945,696 3,945,696
F1 - COMMERCIAL REAL 1,952,997 N/A 1,952,997 1,952,997
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 292,190 N/A 292,190 292,190
L1 - COMMERCIAL PERSONAL 3,639,540 N/A 3,639,540 3,639,540
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 3,357,390 N/A 3,357,390 3,357,390
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 286,750,311 0 286,750,311 286,750,311
Less Total Deductions 106,934,262 0 106,934,262 106,934,262
Total Taxable Value 179,816,049 0 179,816,049 179,816,049

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 197,899,337 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 179,816,049 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 197,899,337 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 179,816,049 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 202,549,337 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 205,649,337 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 196,003,624 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 197,899,337 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 179,816,049 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 197,899,337 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 179,816,049 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 202,549,337 T13 plus the loss to the chapter 313 agreement
T16 205,649,337 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 196,003,624 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,083,288 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 4,650,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,100,000 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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130-Kendall/Kendall County

130-901/Boerne ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,867,249,455 0.9657 8,146,680,600 7,867,249,455
B - MULTIFAMILY 145,467,607 N/A 145,467,607 145,467,607
C1 - VACANT LOTS 401,746,205 0.9226 435,450,038 401,746,205
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,196,933 0.8149 8,832,192 7,196,933
D2 - FARM & RANCH IMP 33,447,024 N/A 33,447,024 33,447,024
E - NON-AG LAND AND IMPROVEMENTS 850,653,209 0.9747 872,733,363 850,653,209
F1 - COMMERCIAL REAL 1,007,305,205 1.0426 966,147,329 1,007,305,205
F2 - INDUSTRIAL REAL 28,756,300 N/A 28,756,300 28,756,300
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 51,363,450 N/A 51,363,450 51,363,450
L1 - COMMERCIAL PERSONAL 184,787,640 N/A 184,787,640 184,787,640
L2 - INDUSTRIAL PERSONAL 76,522,070 N/A 76,522,070 76,522,070
M1 - MOBILE HOMES 6,070,090 N/A 6,070,090 6,070,090
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 118,910,539 N/A 118,910,539 118,910,539
S - SPECIAL INVENTORY 102,399,550 N/A 102,399,550 102,399,550
Subtotal 10,881,875,277 0 11,177,567,792 10,881,875,277
Less Total Deductions 3,477,993,316 0 3,607,576,374 3,477,993,316
Total Taxable Value 7,403,881,961 0 7,569,991,418 7,403,881,961

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 8,007,432,881 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,403,881,961 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 8,007,432,881 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,403,881,961 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 8,168,742,881 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 8,276,282,881 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 7,851,213,314 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 8,007,432,881 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,403,881,961 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 8,007,432,881 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,403,881,961 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,168,742,881 T13 plus the loss to the chapter 313 agreement
T16 8,276,282,881 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 7,851,213,314 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 603,550,920 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 161,310,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 107,540,000 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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130-901-02/Boerne ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 12,297,174,849 0.9778 12,576,605,994 12,297,174,849
B - MULTIFAMILY 292,437,317 N/A 292,437,317 292,437,317
C1 - VACANT LOTS 455,304,611 0.9311 489,008,444 455,304,611
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,218,391 0.8340 9,853,650 8,218,391
D2 - FARM & RANCH IMP 35,065,119 N/A 35,065,119 35,065,119
E - NON-AG LAND AND IMPROVEMENTS 957,249,509 0.9775 979,329,663 957,249,509
F1 - COMMERCIAL REAL 1,187,588,470 1.0359 1,146,430,594 1,187,588,470
F2 - INDUSTRIAL REAL 32,293,950 N/A 32,293,950 32,293,950
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 55,923,615 N/A 55,923,615 55,923,615
L1 - COMMERCIAL PERSONAL 217,617,914 N/A 217,617,914 217,617,914
L2 - INDUSTRIAL PERSONAL 78,008,478 N/A 78,008,478 78,008,478
M1 - MOBILE HOMES 8,530,410 N/A 8,530,410 8,530,410
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 176,424,676 N/A 176,424,676 176,424,676
S - SPECIAL INVENTORY 110,073,190 N/A 110,073,190 110,073,190
Subtotal 15,911,910,499 16,207,603,014 15,911,910,499
Less Total Deductions 5,169,999,914 5,299,582,972 5,169,999,914
Total Taxable Value 10,741,910,585 10,908,020,042 10,741,910,585

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 11,705,910,263 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,741,910,585 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 11,705,910,263 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,741,910,585 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 11,959,110,263 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 12,127,910,263 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 11,422,974,721 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 11,705,910,263 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 10,741,910,585 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 11,705,910,263 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 10,741,910,585 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 11,959,110,263 T13 plus the loss to the chapter 313 agreement
T16 12,127,910,263 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 11,422,974,721 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 963,999,678 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 253,200,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 168,800,000 Loss to Second Previous Homestead Increase

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