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2023 ISD Summary Worksheet
233-Val Verde/Val Verde County
233-903/Comstock ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 38,465,984 | 0.9831 | 39,127,234 | 38,465,984 |
| B - MULTIFAMILY | 0 | N/A | 0 | 0 |
| C1 - VACANT LOTS | 4,067,829 | N/A | 4,067,829 | 4,067,829 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 17,341,328 | 1.4537 | 11,928,717 | 17,341,328 |
| D2 - FARM & RANCH IMP | 62,150 | N/A | 62,150 | 62,150 |
| E - NON-AG LAND AND IMPROVEMENTS | 72,594,741 | 0.7646 | 94,944,731 | 72,594,741 |
| F1 - COMMERCIAL REAL | 1,989,989 | N/A | 1,989,989 | 1,989,989 |
| F2 - INDUSTRIAL REAL | 873,216 | N/A | 873,216 | 873,216 |
| G - ALL MINERALS | 22,559,170 | N/A | 22,559,170 | 22,559,170 |
| J - ALL UTILITIES | 342,477,931 | 0.9531 | 359,330,533 | 342,477,931 |
| L1 - COMMERCIAL PERSONAL | 364,547 | N/A | 364,547 | 364,547 |
| L2 - INDUSTRIAL PERSONAL | 13,970,211 | N/A | 13,970,211 | 13,970,211 |
| M1 - MOBILE HOMES | 2,380,874 | N/A | 2,380,874 | 2,380,874 |
| 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 | 517,147,970 | 0 | 551,599,201 | 517,147,970 |
| Less Total Deductions | 36,769,412 | 0 | 36,977,367 | 36,769,412 |
| Total Taxable Value | 480,378,558 | 0 | 514,621,834 | 480,378,558 |
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 | 485,135,555 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 480,378,558 | 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 | 484,739,468 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 479,982,471 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 487,445,555 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 488,985,555 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 481,949,549 | 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 | 485,135,555 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 480,378,558 | 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 | 484,739,468 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 479,982,471 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 487,445,555 | T13 plus the loss to the chapter 313 agreement |
| T16 | 488,985,555 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 481,949,549 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 4,756,997 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 396,087 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 2,310,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 1,540,000 | 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
233-903-02/Comstock ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 38,465,984 | 0.9831 | 39,127,234 | 38,465,984 |
| B - MULTIFAMILY | 0 | N/A | 0 | 0 |
| C1 - VACANT LOTS | 4,067,829 | N/A | 4,067,829 | 4,067,829 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 17,341,328 | 1.4537 | 11,928,717 | 17,341,328 |
| D2 - FARM & RANCH IMP | 62,150 | N/A | 62,150 | 62,150 |
| E - NON-AG LAND AND IMPROVEMENTS | 72,594,741 | 0.7646 | 94,944,731 | 72,594,741 |
| F1 - COMMERCIAL REAL | 1,989,989 | N/A | 1,989,989 | 1,989,989 |
| F2 - INDUSTRIAL REAL | 873,216 | N/A | 873,216 | 873,216 |
| G - ALL MINERALS | 22,559,170 | N/A | 22,559,170 | 22,559,170 |
| J - ALL UTILITIES | 342,477,931 | 0.9531 | 359,330,533 | 342,477,931 |
| L1 - COMMERCIAL PERSONAL | 364,547 | N/A | 364,547 | 364,547 |
| L2 - INDUSTRIAL PERSONAL | 13,970,211 | N/A | 13,970,211 | 13,970,211 |
| M1 - MOBILE HOMES | 2,380,874 | N/A | 2,380,874 | 2,380,874 |
| 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 | 517,147,970 | 551,599,201 | 517,147,970 | |
| Less Total Deductions | 36,769,412 | 36,977,367 | 36,769,412 | |
| Total Taxable Value | 480,378,558 | 514,621,834 | 480,378,558 |
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 | 485,135,555 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 480,378,558 | 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 | 484,739,468 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 479,982,471 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 487,445,555 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 488,985,555 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 481,949,549 | 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 | 485,135,555 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 480,378,558 | 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 | 484,739,468 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 479,982,471 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 487,445,555 | T13 plus the loss to the chapter 313 agreement |
| T16 | 488,985,555 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 481,949,549 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 4,756,997 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 396,087 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 2,310,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 1,540,000 | Loss to Second Previous Homestead Increase |