taxes Property Tax Assistance

2024 ISD Summary Worksheet

China Spring ISD (all splits)   Bosque County   McLennan County  

018-Bosque/Bosque County

161-920/China Spring ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 41,229,220 N/A 41,229,220 41,229,220
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,497,783 N/A 3,497,783 3,497,783
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 263,262 N/A 263,262 263,262
D2 - FARM & RANCH IMP 334,038 N/A 334,038 334,038
E - NON-AG LAND AND IMPROVEMENTS 28,165,920 N/A 28,165,920 28,165,920
F1 - COMMERCIAL REAL 917,512 N/A 917,512 917,512
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 505,638 N/A 505,638 505,638
L1 - COMMERCIAL PERSONAL 76,367 N/A 76,367 76,367
L2 - INDUSTRIAL PERSONAL 68,557 N/A 68,557 68,557
M1 - MOBILE HOMES 2,357,294 N/A 2,357,294 2,357,294
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 77,415,591 0 77,415,591 77,415,591
Less Total Deductions 35,078,331 0 35,078,331 35,078,331
Total Taxable Value 42,337,260 0 42,337,260 42,337,260

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's office 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 school 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 49,672,210 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 42,337,260 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 49,672,210 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 42,337,260 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 52,192,210 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 53,872,210 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 47,060,597 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 49,672,210 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 42,337,260 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 49,672,210 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 42,337,260 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 52,192,210 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 53,872,210 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 47,060,597 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,334,950 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,520,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,680,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS 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.


Back to top


161-McLennan/McLennan County

161-920/China Spring ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 1,636,030,233 1.0146 1,612,487,910 1,636,030,233
B - MULTIFAMILY 78,781,722 N/A 78,781,722 78,781,722
C1 - VACANT LOTS 31,048,947 N/A 31,048,947 31,048,947
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,987,626 1.1356 3,511,598 3,987,626
D2 - FARM & RANCH IMP 9,629,421 N/A 9,629,421 9,629,421
E - NON-AG LAND AND IMPROVEMENTS 318,056,286 1.0590 300,336,436 318,056,286
F1 - COMMERCIAL REAL 58,317,205 N/A 58,317,205 58,317,205
F2 - INDUSTRIAL REAL 529,750 N/A 529,750 529,750
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 14,656,345 N/A 14,656,345 14,656,345
L1 - COMMERCIAL PERSONAL 18,535,573 N/A 18,535,573 18,535,573
L2 - INDUSTRIAL PERSONAL 1,186,150 N/A 1,186,150 1,186,150
M1 - MOBILE HOMES 6,072,549 N/A 6,072,549 6,072,549
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,195,300 N/A 5,195,300 5,195,300
S - SPECIAL INVENTORY 43,030 N/A 43,030 43,030
Subtotal 2,182,070,137 0 2,140,331,936 2,182,070,137
Less Total Deductions 821,949,683 0 813,166,244 821,949,683
Total Taxable Value 1,360,120,454 0 1,327,165,692 1,360,120,454

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's office 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 school 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 1,602,235,428 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,360,120,454 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,602,235,428 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,360,120,454 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,665,850,428 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,708,260,428 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,514,219,734 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 1,602,235,428 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,360,120,454 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,602,235,428 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,360,120,454 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,665,850,428 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,708,260,428 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,514,219,734 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 242,114,974 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 63,615,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 42,410,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


Back to top


161-920-02/China Spring ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 1,677,259,453 1.0142 1,653,717,130 1,677,259,453
B - MULTIFAMILY 78,781,722 N/A 78,781,722 78,781,722
C1 - VACANT LOTS 34,546,730 N/A 34,546,730 34,546,730
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,250,888 1.1261 3,774,860 4,250,888
D2 - FARM & RANCH IMP 9,963,459 N/A 9,963,459 9,963,459
E - NON-AG LAND AND IMPROVEMENTS 346,222,206 1.0539 328,502,356 346,222,206
F1 - COMMERCIAL REAL 59,234,717 N/A 59,234,717 59,234,717
F2 - INDUSTRIAL REAL 529,750 N/A 529,750 529,750
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 15,161,983 N/A 15,161,983 15,161,983
L1 - COMMERCIAL PERSONAL 18,611,940 N/A 18,611,940 18,611,940
L2 - INDUSTRIAL PERSONAL 1,254,707 N/A 1,254,707 1,254,707
M1 - MOBILE HOMES 8,429,843 N/A 8,429,843 8,429,843
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,195,300 N/A 5,195,300 5,195,300
S - SPECIAL INVENTORY 43,030 N/A 43,030 43,030
Subtotal 2,259,485,728 2,217,747,527 2,259,485,728
Less Total Deductions 857,028,014 848,244,575 857,028,014
Total Taxable Value 1,402,457,714 1,369,502,952 1,402,457,714

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's office 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 school 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 1,651,907,638 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,402,457,714 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,651,907,638 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,402,457,714 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,718,042,638 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,762,132,638 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,561,280,331 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 1,651,907,638 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,402,457,714 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,651,907,638 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,402,457,714 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,718,042,638 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,762,132,638 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,561,280,331 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 249,449,924 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 66,135,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 44,090,000 Loss to the third most recent increase in the state-mandated homestead exemption

Back to top