taxes Property Tax Assistance

2023 ISD Summary Worksheet

Comstock ISD (all splits)   Val Verde County  

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


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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

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