taxes Property Tax Assistance

2023 ISD Summary Worksheet

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 4,189,101,979 N/A 4,189,101,979 4,189,101,979
B - MULTIFAMILY 147,403,690 N/A 147,403,690 147,403,690
C1 - VACANT LOTS 53,241,856 N/A 53,241,856 53,241,856
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 104,458,593 N/A 104,458,593 104,458,593
F1 - COMMERCIAL REAL 180,508,238 N/A 180,508,238 180,508,238
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 4,282,755 N/A 4,282,755 4,282,755
L1 - COMMERCIAL PERSONAL 29,410,304 N/A 29,410,304 29,410,304
L2 - INDUSTRIAL PERSONAL 1,501,058 N/A 1,501,058 1,501,058
M1 - MOBILE HOMES 2,535,170 N/A 2,535,170 2,535,170
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 54,617,100 N/A 54,617,100 54,617,100
S - SPECIAL INVENTORY 7,673,640 N/A 7,673,640 7,673,640
Subtotal 4,780,867,449 0 4,780,867,449 4,780,867,449
Less Total Deductions 1,551,896,888 0 1,551,896,888 1,551,896,888
Total Taxable Value 3,228,970,561 0 3,228,970,561 3,228,970,561

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 3,556,855,067 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,228,970,561 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 3,556,855,067 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,228,970,561 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,639,460,067 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,694,530,067 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,443,845,007 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 3,556,855,067 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,228,970,561 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 3,556,855,067 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,228,970,561 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,639,460,067 T13 plus the loss to the chapter 313 agreement
T16 3,694,530,067 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,443,845,007 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 327,884,506 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 82,605,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 55,070,000 Loss to Second Previous Homestead Increase

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

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

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 7,884,712,642 0.9657 8,164,764,049 7,884,712,642
B - MULTIFAMILY 146,447,235 N/A 146,447,235 146,447,235
C1 - VACANT LOTS 395,432,935 0.9226 428,607,127 395,432,935
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,212,233 0.8223 8,770,969 7,212,233
D2 - FARM & RANCH IMP 33,792,101 N/A 33,792,101 33,792,101
E - NON-AG LAND AND IMPROVEMENTS 863,497,767 0.9747 885,911,323 863,497,767
F1 - COMMERCIAL REAL 1,039,691,054 1.0426 997,209,912 1,039,691,054
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 184,879,240 N/A 184,879,240 184,879,240
L2 - INDUSTRIAL PERSONAL 76,522,070 N/A 76,522,070 76,522,070
M1 - MOBILE HOMES 6,102,930 N/A 6,102,930 6,102,930
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 144,913,988 N/A 144,913,988 144,913,988
S - SPECIAL INVENTORY 102,399,550 N/A 102,399,550 102,399,550
Subtotal 10,965,723,495 0 11,260,440,244 10,965,723,495
Less Total Deductions 3,405,747,377 0 3,534,463,368 3,405,747,377
Total Taxable Value 7,559,976,118 0 7,725,976,876 7,559,976,118

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 8,143,225,097 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,559,976,118 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 8,143,225,097 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,559,976,118 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 8,298,190,097 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 8,401,500,097 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 8,018,719,070 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 8,143,225,097 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,559,976,118 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 8,143,225,097 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,559,976,118 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,298,190,097 T13 plus the loss to the chapter 313 agreement
T16 8,401,500,097 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 8,018,719,070 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 583,248,979 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 154,965,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 103,310,000 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

130-901-02/Boerne ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 12,345,910,022 0.9778 12,625,961,429 12,345,910,022
B - MULTIFAMILY 293,850,925 N/A 293,850,925 293,850,925
C1 - VACANT LOTS 450,097,751 0.9314 483,271,943 450,097,751
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,233,691 0.8408 9,792,427 8,233,691
D2 - FARM & RANCH IMP 35,410,196 N/A 35,410,196 35,410,196
E - NON-AG LAND AND IMPROVEMENTS 971,902,056 0.9775 994,315,612 971,902,056
F1 - COMMERCIAL REAL 1,222,152,289 1.0360 1,179,671,147 1,222,152,289
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 55,938,395 N/A 55,938,395 55,938,395
L1 - COMMERCIAL PERSONAL 217,929,084 N/A 217,929,084 217,929,084
L2 - INDUSTRIAL PERSONAL 78,023,128 N/A 78,023,128 78,023,128
M1 - MOBILE HOMES 8,638,100 N/A 8,638,100 8,638,100
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 202,888,478 N/A 202,888,478 202,888,478
S - SPECIAL INVENTORY 110,073,190 N/A 110,073,190 110,073,190
Subtotal 16,033,341,255 16,328,058,004 16,033,341,255
Less Total Deductions 5,064,578,527 5,193,294,518 5,064,578,527
Total Taxable Value 10,968,762,728 11,134,763,486 10,968,762,728

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 11,897,979,501 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,968,762,728 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 11,897,979,501 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,968,762,728 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 12,140,199,501 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 12,301,679,501 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 11,658,567,701 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 11,897,979,501 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 10,968,762,728 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 11,897,979,501 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 10,968,762,728 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 12,140,199,501 T13 plus the loss to the chapter 313 agreement
T16 12,301,679,501 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 11,658,567,701 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 929,216,773 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 242,220,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 161,480,000 Loss to Second Previous Homestead Increase