taxes Property Tax Assistance

2023 ISD Summary Worksheet

046-Comal/Comal County

046-901/New Braunfels ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,337,753,221 0.9872 7,432,894,268 7,337,753,221
B - MULTIFAMILY 471,842,977 0.9577 492,683,489 471,842,977
C1 - VACANT LOTS 248,672,423 N/A 248,672,423 248,672,423
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,044,939 0.9846 2,076,969 2,044,939
D2 - FARM & RANCH IMP 3,360,290 N/A 3,360,290 3,360,290
E - NON-AG LAND AND IMPROVEMENTS 218,269,171 N/A 218,269,171 218,269,171
F1 - COMMERCIAL REAL 1,244,140,228 1.0090 1,233,042,842 1,244,140,228
F2 - INDUSTRIAL REAL 43,081,870 N/A 43,081,870 43,081,870
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 24,604,560 N/A 24,604,560 24,604,560
L1 - COMMERCIAL PERSONAL 233,057,837 N/A 233,057,837 233,057,837
L2 - INDUSTRIAL PERSONAL 34,047,900 N/A 34,047,900 34,047,900
M1 - MOBILE HOMES 6,812,603 N/A 6,812,603 6,812,603
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 80,933,214 N/A 80,933,214 80,933,214
S - SPECIAL INVENTORY 41,198,340 N/A 41,198,340 41,198,340
Subtotal 9,989,819,573 0 10,094,735,776 9,989,819,573
Less Total Deductions 3,212,838,194 0 3,251,285,221 3,212,838,194
Total Taxable Value 6,776,981,379 0 6,843,450,555 6,776,981,379

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 7,392,195,944 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,776,981,379 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 7,392,195,944 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,776,981,379 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,555,365,944 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,664,145,944 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 7,112,242,153 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 7,392,195,944 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,776,981,379 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 7,392,195,944 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,776,981,379 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,555,365,944 T13 plus the loss to the chapter 313 agreement
T16 7,664,145,944 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 7,112,242,153 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 615,214,565 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 163,170,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 108,780,000 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

094-Guadalupe/Guadalupe County

046-901/New Braunfels ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 2,741,065,513 N/A 2,741,065,513 2,741,065,513
B - MULTIFAMILY 70,450,794 N/A 70,450,794 70,450,794
C1 - VACANT LOTS 17,112,683 N/A 17,112,683 17,112,683
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 336,952 N/A 336,952 336,952
D2 - FARM & RANCH IMP 337,946 N/A 337,946 337,946
E - NON-AG LAND AND IMPROVEMENTS 42,443,778 N/A 42,443,778 42,443,778
F1 - COMMERCIAL REAL 54,669,944 N/A 54,669,944 54,669,944
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 9,583,851 N/A 9,583,851 9,583,851
L1 - COMMERCIAL PERSONAL 11,917,501 N/A 11,917,501 11,917,501
L2 - INDUSTRIAL PERSONAL 1,411,214 N/A 1,411,214 1,411,214
M1 - MOBILE HOMES 7,916,951 N/A 7,916,951 7,916,951
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 25,512,126 N/A 25,512,126 25,512,126
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 2,982,759,253 0 2,982,759,253 2,982,759,253
Less Total Deductions 896,293,339 0 896,293,339 896,293,339
Total Taxable Value 2,086,465,914 0 2,086,465,914 2,086,465,914

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 2,397,026,094 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,086,465,914 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 2,397,026,094 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,086,465,914 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,480,456,094 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,536,076,094 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,086,465,914 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 2,397,026,094 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,086,465,914 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 2,397,026,094 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,086,465,914 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,480,456,094 T13 plus the loss to the chapter 313 agreement
T16 2,536,076,094 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,086,465,914 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 310,560,180 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 83,430,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 55,620,000 Loss to Second Previous Homestead Increase

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

046-901-02/New Braunfels ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 10,078,818,734 0.9906 10,173,959,781 10,078,818,734
B - MULTIFAMILY 542,293,771 0.9630 563,134,283 542,293,771
C1 - VACANT LOTS 265,785,106 N/A 265,785,106 265,785,106
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,381,891 0.9867 2,413,921 2,381,891
D2 - FARM & RANCH IMP 3,698,236 N/A 3,698,236 3,698,236
E - NON-AG LAND AND IMPROVEMENTS 260,712,949 N/A 260,712,949 260,712,949
F1 - COMMERCIAL REAL 1,298,810,172 1.0086 1,287,712,786 1,298,810,172
F2 - INDUSTRIAL REAL 43,081,870 N/A 43,081,870 43,081,870
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 34,188,411 N/A 34,188,411 34,188,411
L1 - COMMERCIAL PERSONAL 244,975,338 N/A 244,975,338 244,975,338
L2 - INDUSTRIAL PERSONAL 35,459,114 N/A 35,459,114 35,459,114
M1 - MOBILE HOMES 14,729,554 N/A 14,729,554 14,729,554
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 106,445,340 N/A 106,445,340 106,445,340
S - SPECIAL INVENTORY 41,198,340 N/A 41,198,340 41,198,340
Subtotal 12,972,578,826 13,077,495,029 12,972,578,826
Less Total Deductions 4,109,131,533 4,147,578,560 4,109,131,533
Total Taxable Value 8,863,447,293 8,929,916,469 8,863,447,293

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 9,789,222,038 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,863,447,293 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 9,789,222,038 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,863,447,293 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,035,822,038 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 10,200,222,038 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 9,198,708,067 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 9,789,222,038 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,863,447,293 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 9,789,222,038 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,863,447,293 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 10,035,822,038 T13 plus the loss to the chapter 313 agreement
T16 10,200,222,038 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 9,198,708,067 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 925,774,745 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 246,600,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 164,400,000 Loss to Second Previous Homestead Increase