taxes Property Tax Assistance

2023 ISD Summary Worksheet

205-San Patricio/San Patricio County

205-902/Gregory-Portland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,744,472,116 1.0210 1,708,591,690 1,744,472,116
B - MULTIFAMILY 219,395,675 0.9150 239,776,694 219,395,675
C1 - VACANT LOTS 75,438,772 N/A 75,438,772 75,438,772
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,519,687 0.7308 23,974,240 17,519,687
D2 - FARM & RANCH IMP 4,167,399 N/A 4,167,399 4,167,399
E - NON-AG LAND AND IMPROVEMENTS 86,876,885 N/A 86,876,885 86,876,885
F1 - COMMERCIAL REAL 313,127,830 0.8795 356,029,369 313,127,830
F2 - INDUSTRIAL REAL 13,772,559,616 N/A 13,772,559,616 13,772,559,616
G - ALL MINERALS 4,948,460 N/A 4,948,460 4,948,460
J - ALL UTILITIES 233,920,277 0.9773 239,353,604 233,920,277
L1 - COMMERCIAL PERSONAL 60,115,618 N/A 60,115,618 60,115,618
L2 - INDUSTRIAL PERSONAL 461,326,010 N/A 461,326,010 461,326,010
M1 - MOBILE HOMES 4,019,807 N/A 4,019,807 4,019,807
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 10,073,913 N/A 10,073,913 10,073,913
S - SPECIAL INVENTORY 2,346,851 N/A 2,346,851 2,346,851
Subtotal 17,010,308,916 0 17,049,598,928 17,010,308,916
Less Total Deductions 13,847,997,310 0 13,837,432,476 13,847,997,310
Total Taxable Value 3,162,311,606 0 3,212,166,452 3,162,311,606

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 3,416,667,558 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,162,311,606 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 3,416,667,558 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,162,311,606 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,484,002,558 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,528,892,558 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,214,317,808 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 15,377,625,118 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 15,123,269,166 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 15,377,625,118 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 15,123,269,166 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,444,960,118 T13 plus the loss to the chapter 313 agreement
T16 15,489,850,118 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 15,175,275,368 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 254,355,952 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 67,335,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 44,890,000 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

205-902-02/Gregory-Portland ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,744,472,116 1.0210 1,708,591,690 1,744,472,116
B - MULTIFAMILY 219,395,675 0.9150 239,776,694 219,395,675
C1 - VACANT LOTS 75,438,772 N/A 75,438,772 75,438,772
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,519,687 0.7308 23,974,240 17,519,687
D2 - FARM & RANCH IMP 4,167,399 N/A 4,167,399 4,167,399
E - NON-AG LAND AND IMPROVEMENTS 86,876,885 N/A 86,876,885 86,876,885
F1 - COMMERCIAL REAL 313,127,830 0.8795 356,029,369 313,127,830
F2 - INDUSTRIAL REAL 13,772,559,616 N/A 13,772,559,616 13,772,559,616
G - ALL MINERALS 4,948,460 N/A 4,948,460 4,948,460
J - ALL UTILITIES 233,920,277 0.9773 239,353,604 233,920,277
L1 - COMMERCIAL PERSONAL 60,115,618 N/A 60,115,618 60,115,618
L2 - INDUSTRIAL PERSONAL 461,326,010 N/A 461,326,010 461,326,010
M1 - MOBILE HOMES 4,019,807 N/A 4,019,807 4,019,807
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 10,073,913 N/A 10,073,913 10,073,913
S - SPECIAL INVENTORY 2,346,851 N/A 2,346,851 2,346,851
Subtotal 17,010,308,916 17,049,598,928 17,010,308,916
Less Total Deductions 13,847,997,310 13,837,432,476 13,847,997,310
Total Taxable Value 3,162,311,606 3,212,166,452 3,162,311,606

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 3,416,667,558 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,162,311,606 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 3,416,667,558 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,162,311,606 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,484,002,558 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,528,892,558 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,214,317,808 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 15,377,625,118 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 15,123,269,166 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 15,377,625,118 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 15,123,269,166 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,444,960,118 T13 plus the loss to the chapter 313 agreement
T16 15,489,850,118 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 15,175,275,368 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 254,355,952 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 67,335,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 44,890,000 Loss to Second Previous Homestead Increase