taxes Property Tax Assistance

2023 ISD Summary Worksheet

130-Kendall/Kendall County

130-902/Comfort ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 646,034,666 0.9513 679,107,186 646,034,666
B - MULTIFAMILY 9,058,750 N/A 9,058,750 9,058,750
C1 - VACANT LOTS 68,437,662 N/A 68,437,662 68,437,662
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,980,204 0.8414 10,673,087 8,980,204
D2 - FARM & RANCH IMP 25,908,835 N/A 25,908,835 25,908,835
E - NON-AG LAND AND IMPROVEMENTS 519,400,657 0.9327 556,878,586 519,400,657
F1 - COMMERCIAL REAL 155,542,321 1.0319 150,733,909 155,542,321
F2 - INDUSTRIAL REAL 28,184,110 N/A 28,184,110 28,184,110
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 109,735,470 0.9643 113,798,061 109,735,470
L1 - COMMERCIAL PERSONAL 21,932,470 N/A 21,932,470 21,932,470
L2 - INDUSTRIAL PERSONAL 26,619,780 N/A 26,619,780 26,619,780
M1 - MOBILE HOMES 5,759,500 N/A 5,759,500 5,759,500
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 310,190 N/A 310,190 310,190
Subtotal 1,625,904,615 0 1,697,402,126 1,625,904,615
Less Total Deductions 488,629,057 0 513,915,818 488,629,057
Total Taxable Value 1,137,275,558 0 1,183,486,308 1,137,275,558

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 1,224,748,330 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,137,275,558 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 1,224,748,330 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,137,275,558 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,251,883,330 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,269,973,330 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,189,538,908 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 1,224,748,330 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,137,275,558 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 1,224,748,330 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,137,275,558 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,251,883,330 T13 plus the loss to the chapter 313 agreement
T16 1,269,973,330 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,189,538,908 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 87,472,772 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 27,135,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 18,090,000 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

133-Kerr/Kerr County

130-902/Comfort ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 54,538,287 0.9617 56,710,291 54,538,287
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,043,087 N/A 1,043,087 1,043,087
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,397,316 0.8591 7,446,630 6,397,316
D2 - FARM & RANCH IMP 3,216,053 N/A 3,216,053 3,216,053
E - NON-AG LAND AND IMPROVEMENTS 301,452,607 0.9568 315,063,343 301,452,607
F1 - COMMERCIAL REAL 7,482,153 N/A 7,482,153 7,482,153
F2 - INDUSTRIAL REAL 1,326,395 N/A 1,326,395 1,326,395
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 6,136,354 N/A 6,136,354 6,136,354
L1 - COMMERCIAL PERSONAL 3,810,304 N/A 3,810,304 3,810,304
L2 - INDUSTRIAL PERSONAL 4,154,656 N/A 4,154,656 4,154,656
M1 - MOBILE HOMES 3,858,696 N/A 3,858,696 3,858,696
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 393,415,908 0 410,247,962 393,415,908
Less Total Deductions 119,438,935 0 125,399,768 119,438,935
Total Taxable Value 273,976,973 0 284,848,194 273,976,973

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 300,703,073 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 273,976,973 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 300,703,073 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 273,976,973 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 308,833,073 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 314,253,073 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 302,110,570 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 300,703,073 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 273,976,973 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 300,703,073 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 273,976,973 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 308,833,073 T13 plus the loss to the chapter 313 agreement
T16 314,253,073 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 302,110,570 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 26,726,100 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 8,130,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,420,000 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

130-902-02/Comfort ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 700,572,953 0.9521 735,817,477 700,572,953
B - MULTIFAMILY 9,058,750 N/A 9,058,750 9,058,750
C1 - VACANT LOTS 69,480,749 N/A 69,480,749 69,480,749
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,377,520 0.8487 18,119,717 15,377,520
D2 - FARM & RANCH IMP 29,124,888 N/A 29,124,888 29,124,888
E - NON-AG LAND AND IMPROVEMENTS 820,853,264 0.9414 871,941,929 820,853,264
F1 - COMMERCIAL REAL 163,024,474 1.0304 158,216,062 163,024,474
F2 - INDUSTRIAL REAL 29,510,505 N/A 29,510,505 29,510,505
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 115,871,824 0.9661 119,934,415 115,871,824
L1 - COMMERCIAL PERSONAL 25,742,774 N/A 25,742,774 25,742,774
L2 - INDUSTRIAL PERSONAL 30,774,436 N/A 30,774,436 30,774,436
M1 - MOBILE HOMES 9,618,196 N/A 9,618,196 9,618,196
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 310,190 N/A 310,190 310,190
Subtotal 2,019,320,523 2,107,650,088 2,019,320,523
Less Total Deductions 608,067,992 639,315,586 608,067,992
Total Taxable Value 1,411,252,531 1,468,334,502 1,411,252,531

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 1,525,451,403 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,411,252,531 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 1,525,451,403 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,411,252,531 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,560,716,403 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,584,226,403 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,491,649,478 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 1,525,451,403 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,411,252,531 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 1,525,451,403 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,411,252,531 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,560,716,403 T13 plus the loss to the chapter 313 agreement
T16 1,584,226,403 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,491,649,478 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 114,198,872 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 35,265,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 23,510,000 Loss to Second Previous Homestead Increase