taxes Property Tax Assistance

2024 ISD Summary Worksheet

San Diego ISD (all splits)   Duval County   Jim Wells County  

066-Duval/Duval County

066-902/San Diego ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 82,915,108 0.8054 102,948,979 102,948,979
B - MULTIFAMILY 2,565,131 N/A 2,565,131 2,565,131
C1 - VACANT LOTS 927,832 N/A 927,832 927,832
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,538,954 0.8141 28,915,660 28,915,660
D2 - FARM & RANCH IMP 441,360 N/A 441,360 441,360
E - NON-AG LAND AND IMPROVEMENTS 70,247,467 0.6083 115,481,616 115,481,616
F1 - COMMERCIAL REAL 8,043,259 N/A 8,043,259 8,043,259
F2 - INDUSTRIAL REAL 6,480 N/A 6,480 6,480
G - ALL MINERALS 11,333,570 N/A 11,333,570 11,333,570
J - ALL UTILITIES 260,900,100 0.9152 285,074,410 285,074,410
L1 - COMMERCIAL PERSONAL 2,035,950 N/A 2,035,950 2,035,950
L2 - INDUSTRIAL PERSONAL 7,853,790 N/A 7,853,790 7,853,790
M1 - MOBILE HOMES 6,037,990 N/A 6,037,990 6,037,990
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 476,846,991 0 571,666,027 571,666,027
Less Total Deductions 93,333,215 0 102,064,587 102,064,587
Total Taxable Value 383,513,776 0 469,601,440 469,601,440

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 487,350,113 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 469,601,440 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 487,350,113 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 469,601,440 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 505,425,113 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 517,475,113 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 470,964,364 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 487,350,113 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 469,601,440 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 487,350,113 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 469,601,440 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 505,425,113 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 517,475,113 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 470,964,364 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 17,748,673 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 18,075,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,050,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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125-Jim Wells/Jim Wells County

066-902/San Diego ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 9,833,814 0.6931 14,188,160 14,188,160
B - MULTIFAMILY 56,567 N/A 56,567 56,567
C1 - VACANT LOTS 337,450 N/A 337,450 337,450
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,484,690 0.9598 3,630,726 3,630,726
D2 - FARM & RANCH IMP 147,507 N/A 147,507 147,507
E - NON-AG LAND AND IMPROVEMENTS 19,951,682 0.6976 28,600,462 28,600,462
F1 - COMMERCIAL REAL 7,319,939 0.9380 7,803,773 7,803,773
F2 - INDUSTRIAL REAL 207,820 N/A 207,820 207,820
G - ALL MINERALS 46,770 N/A 46,770 46,770
J - ALL UTILITIES 33,602,810 0.9515 35,315,617 35,315,617
L1 - COMMERCIAL PERSONAL 2,799,304 N/A 2,799,304 2,799,304
L2 - INDUSTRIAL PERSONAL 2,213,550 N/A 2,213,550 2,213,550
M1 - MOBILE HOMES 1,757,535 N/A 1,757,535 1,757,535
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 81,759,438 0 97,105,241 97,105,241
Less Total Deductions 15,534,188 0 18,222,609 18,222,609
Total Taxable Value 66,225,250 0 78,882,632 78,882,632

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 81,054,965 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 78,882,632 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 81,054,965 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 78,882,632 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 84,654,965 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 87,054,965 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 79,057,875 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 81,054,965 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 78,882,632 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 81,054,965 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 78,882,632 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 84,654,965 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 87,054,965 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 79,057,875 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 2,172,333 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 3,600,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,400,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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066-902-02/San Diego ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 92,748,922 0.7918 117,137,139 117,137,139
B - MULTIFAMILY 2,621,698 N/A 2,621,698 2,621,698
C1 - VACANT LOTS 1,265,282 N/A 1,265,282 1,265,282
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,023,644 0.8303 32,546,386 32,546,386
D2 - FARM & RANCH IMP 588,867 N/A 588,867 588,867
E - NON-AG LAND AND IMPROVEMENTS 90,199,149 0.6260 144,082,078 144,082,078
F1 - COMMERCIAL REAL 15,363,198 0.9695 15,847,032 15,847,032
F2 - INDUSTRIAL REAL 214,300 N/A 214,300 214,300
G - ALL MINERALS 11,380,340 N/A 11,380,340 11,380,340
J - ALL UTILITIES 294,502,910 0.9192 320,390,027 320,390,027
L1 - COMMERCIAL PERSONAL 4,835,254 N/A 4,835,254 4,835,254
L2 - INDUSTRIAL PERSONAL 10,067,340 N/A 10,067,340 10,067,340
M1 - MOBILE HOMES 7,795,525 N/A 7,795,525 7,795,525
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 558,606,429 668,771,268 668,771,268
Less Total Deductions 108,867,403 120,287,196 120,287,196
Total Taxable Value 449,739,026 548,484,072 548,484,072

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 568,405,078 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 548,484,072 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 568,405,078 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 548,484,072 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 590,080,078 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 604,530,078 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 550,022,239 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 568,405,078 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 548,484,072 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 568,405,078 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 548,484,072 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 590,080,078 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 604,530,078 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 550,022,239 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 19,921,006 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 21,675,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,450,000 Loss to the third most recent increase in the state-mandated homestead exemption

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