taxes Property Tax Assistance

2023 ISD Summary Worksheet

082-Frio/Frio County

163-901/Devine ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,373,320 N/A 3,373,320 3,373,320
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 284,660 N/A 284,660 284,660
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,640,757 N/A 4,640,757 4,640,757
D2 - FARM & RANCH IMP 2,458,230 N/A 2,458,230 2,458,230
E - NON-AG LAND AND IMPROVEMENTS 52,283,430 N/A 52,283,430 52,283,430
F1 - COMMERCIAL REAL 597,780 N/A 597,780 597,780
F2 - INDUSTRIAL REAL 262,950 N/A 262,950 262,950
G - ALL MINERALS 1,551,150 N/A 1,551,150 1,551,150
J - ALL UTILITIES 4,472,310 N/A 4,472,310 4,472,310
L1 - COMMERCIAL PERSONAL 1,035,080 N/A 1,035,080 1,035,080
L2 - INDUSTRIAL PERSONAL 1,475,230 N/A 1,475,230 1,475,230
M1 - MOBILE HOMES 6,299,540 N/A 6,299,540 6,299,540
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 48,720 N/A 48,720 48,720
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 78,783,157 0 78,783,157 78,783,157
Less Total Deductions 18,496,397 0 18,496,397 18,496,397
Total Taxable Value 60,286,760 0 60,286,760 60,286,760

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 67,200,500 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 60,286,760 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 67,200,500 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 60,286,760 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 70,335,500 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 72,425,500 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 60,987,173 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 67,200,500 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 60,286,760 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 67,200,500 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 60,286,760 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 70,335,500 T13 plus the loss to the chapter 313 agreement
T16 72,425,500 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 60,987,173 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,913,740 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 3,135,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,090,000 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

163-Medina/Medina County

163-901/Devine ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 529,760,877 1.0213 518,712,305 529,760,877
B - MULTIFAMILY 10,513,800 N/A 10,513,800 10,513,800
C1 - VACANT LOTS 58,297,563 1.0517 55,431,742 58,297,563
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,098,666 1.0277 9,826,123 10,098,666
D2 - FARM & RANCH IMP 8,015,174 N/A 8,015,174 8,015,174
E - NON-AG LAND AND IMPROVEMENTS 181,816,732 0.9697 187,497,919 181,816,732
F1 - COMMERCIAL REAL 84,595,001 1.0297 82,154,998 84,595,001
F2 - INDUSTRIAL REAL 2,778,490 N/A 2,778,490 2,778,490
G - ALL MINERALS 3,436,530 N/A 3,436,530 3,436,530
J - ALL UTILITIES 20,310,510 N/A 20,310,510 20,310,510
L1 - COMMERCIAL PERSONAL 21,937,130 N/A 21,937,130 21,937,130
L2 - INDUSTRIAL PERSONAL 24,656,120 N/A 24,656,120 24,656,120
M1 - MOBILE HOMES 15,306,430 N/A 15,306,430 15,306,430
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 925,660 N/A 925,660 925,660
S - SPECIAL INVENTORY 9,211,520 N/A 9,211,520 9,211,520
Subtotal 981,660,203 0 970,714,451 981,660,203
Less Total Deductions 330,603,910 0 325,273,502 330,603,910
Total Taxable Value 651,056,293 0 645,440,949 651,056,293

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 751,351,221 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 651,056,293 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 751,351,221 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 651,056,293 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 785,866,221 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 808,876,221 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 653,215,135 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 751,351,221 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 651,056,293 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 751,351,221 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 651,056,293 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 785,866,221 T13 plus the loss to the chapter 313 agreement
T16 808,876,221 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 653,215,135 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 100,294,928 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 34,515,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 23,010,000 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

163-901-02/Devine ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 533,134,197 1.0212 522,085,625 533,134,197
B - MULTIFAMILY 10,513,800 N/A 10,513,800 10,513,800
C1 - VACANT LOTS 58,582,223 1.0514 55,716,402 58,582,223
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,739,423 1.0188 14,466,880 14,739,423
D2 - FARM & RANCH IMP 10,473,404 N/A 10,473,404 10,473,404
E - NON-AG LAND AND IMPROVEMENTS 234,100,162 0.9763 239,781,349 234,100,162
F1 - COMMERCIAL REAL 85,192,781 1.0295 82,752,778 85,192,781
F2 - INDUSTRIAL REAL 3,041,440 N/A 3,041,440 3,041,440
G - ALL MINERALS 4,987,680 N/A 4,987,680 4,987,680
J - ALL UTILITIES 24,782,820 N/A 24,782,820 24,782,820
L1 - COMMERCIAL PERSONAL 22,972,210 N/A 22,972,210 22,972,210
L2 - INDUSTRIAL PERSONAL 26,131,350 N/A 26,131,350 26,131,350
M1 - MOBILE HOMES 21,605,970 N/A 21,605,970 21,605,970
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 974,380 N/A 974,380 974,380
S - SPECIAL INVENTORY 9,211,520 N/A 9,211,520 9,211,520
Subtotal 1,060,443,360 1,049,497,608 1,060,443,360
Less Total Deductions 349,100,307 343,769,899 349,100,307
Total Taxable Value 711,343,053 705,727,709 711,343,053

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 818,551,721 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 711,343,053 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 818,551,721 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 711,343,053 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 856,201,721 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 881,301,721 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 714,202,308 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 818,551,721 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 711,343,053 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 818,551,721 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 711,343,053 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 856,201,721 T13 plus the loss to the chapter 313 agreement
T16 881,301,721 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 714,202,308 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 107,208,668 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 37,650,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 25,100,000 Loss to Second Previous Homestead Increase