taxes Property Tax Assistance

2024 ISD Summary Worksheet

Los Fresnos CISD (all splits)   Cameron County  

031-Cameron/Cameron County

031-906/Los Fresnos CISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 3,519,644,530 0.9702 3,627,751,525 3,519,644,530
B - MULTIFAMILY 134,571,318 N/A 134,571,318 134,571,318
C1 - VACANT LOTS 274,276,769 0.8732 314,105,324 274,276,769
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,630,499 1.1632 23,754,794 27,630,499
D2 - FARM & RANCH IMP 3,697,484 N/A 3,697,484 3,697,484
E - NON-AG LAND AND IMPROVEMENTS 236,740,599 N/A 236,740,599 236,740,599
F1 - COMMERCIAL REAL 242,631,671 N/A 242,631,671 242,631,671
F2 - INDUSTRIAL REAL 35,953,142 N/A 35,953,142 35,953,142
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 489,422,840 0.9506 514,856,764 489,422,840
L1 - COMMERCIAL PERSONAL 88,128,157 N/A 88,128,157 88,128,157
L2 - INDUSTRIAL PERSONAL 77,226,315 N/A 77,226,315 77,226,315
M1 - MOBILE HOMES 1,935,195 N/A 1,935,195 1,935,195
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,160,204 N/A 2,160,204 2,160,204
S - SPECIAL INVENTORY 16,069,793 N/A 16,069,793 16,069,793
Subtotal 5,150,088,516 0 5,319,582,285 5,150,088,516
Less Total Deductions 1,845,609,252 0 1,873,284,964 1,845,609,252
Total Taxable Value 3,304,479,264 0 3,446,297,321 3,304,479,264

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 3,782,972,862 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,304,479,264 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,782,972,862 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,304,479,264 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,936,257,862 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,038,447,862 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,377,376,732 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 3,956,077,582 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,477,583,984 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,956,077,582 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,477,583,984 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,109,362,582 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,211,552,582 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,550,481,452 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 478,493,598 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 153,285,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 102,190,000 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.


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031-906-02/Los Fresnos CISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 3,519,644,530 0.9702 3,627,751,525 3,519,644,530
B - MULTIFAMILY 134,571,318 N/A 134,571,318 134,571,318
C1 - VACANT LOTS 274,276,769 0.8732 314,105,324 274,276,769
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,630,499 1.1632 23,754,794 27,630,499
D2 - FARM & RANCH IMP 3,697,484 N/A 3,697,484 3,697,484
E - NON-AG LAND AND IMPROVEMENTS 236,740,599 N/A 236,740,599 236,740,599
F1 - COMMERCIAL REAL 242,631,671 N/A 242,631,671 242,631,671
F2 - INDUSTRIAL REAL 35,953,142 N/A 35,953,142 35,953,142
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 489,422,840 0.9506 514,856,764 489,422,840
L1 - COMMERCIAL PERSONAL 88,128,157 N/A 88,128,157 88,128,157
L2 - INDUSTRIAL PERSONAL 77,226,315 N/A 77,226,315 77,226,315
M1 - MOBILE HOMES 1,935,195 N/A 1,935,195 1,935,195
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,160,204 N/A 2,160,204 2,160,204
S - SPECIAL INVENTORY 16,069,793 N/A 16,069,793 16,069,793
Subtotal 5,150,088,516 5,319,582,285 5,150,088,516
Less Total Deductions 1,845,609,252 1,873,284,964 1,845,609,252
Total Taxable Value 3,304,479,264 3,446,297,321 3,304,479,264

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 3,782,972,862 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,304,479,264 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,782,972,862 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,304,479,264 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,936,257,862 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,038,447,862 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,377,376,732 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 3,956,077,582 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,477,583,984 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,956,077,582 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,477,583,984 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,109,362,582 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,211,552,582 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,550,481,452 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 478,493,598 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 153,285,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 102,190,000 Loss to the third most recent increase in the state-mandated homestead exemption

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