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 82,956,398 0.7509 110,475,960 110,475,960
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 23,418,887 0.8122 28,835,394 28,835,394
D2 - FARM & RANCH IMP 441,360 N/A 441,360 441,360
E - NON-AG LAND AND IMPROVEMENTS 72,939,887 0.6000 121,566,478 121,566,478
F1 - COMMERCIAL REAL 7,999,090 N/A 7,999,090 7,999,090
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 0.8884 293,674,133 293,674,133
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 6,089,460 N/A 6,089,460 6,089,460
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 479,467,935 0 593,804,628 593,804,628
Less Total Deductions 93,457,773 0 107,358,172 107,358,172
Total Taxable Value 386,010,162 0 486,446,456 486,446,456

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 503,547,681 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 486,446,456 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 503,547,681 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 486,446,456 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 521,487,681 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 533,447,681 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 488,989,308 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 503,547,681 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 486,446,456 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 503,547,681 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 486,446,456 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 521,487,681 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 533,447,681 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 488,989,308 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 17,101,225 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 17,940,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,960,000 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 0.6339 15,513,195 15,513,195
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 0.6485 30,765,894 30,765,894
F1 - COMMERCIAL REAL 7,319,939 0.9116 8,029,771 8,029,771
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 0 100,821,706 100,821,706
Less Total Deductions 15,235,756 0 18,582,667 18,582,667
Total Taxable Value 66,523,682 0 82,239,039 82,239,039

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 84,411,372 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 82,239,039 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 84,411,372 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 82,239,039 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 88,011,372 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 90,411,372 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 82,253,181 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 84,411,372 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 82,239,039 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 84,411,372 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 82,239,039 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 88,011,372 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 90,411,372 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 82,253,181 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 92,790,212 0.7365 125,989,155 125,989,155
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 26,903,577 0.8287 32,466,120 32,466,120
D2 - FARM & RANCH IMP 588,867 N/A 588,867 588,867
E - NON-AG LAND AND IMPROVEMENTS 92,891,569 0.6098 152,332,372 152,332,372
F1 - COMMERCIAL REAL 15,319,029 0.9557 16,028,861 16,028,861
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 0.8952 328,989,750 328,989,750
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 7,846,995 N/A 7,846,995 7,846,995
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 561,227,373 694,626,334 694,626,334
Less Total Deductions 108,693,529 125,940,839 125,940,839
Total Taxable Value 452,533,844 568,685,495 568,685,495

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 587,959,053 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 568,685,495 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 587,959,053 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 568,685,495 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 609,499,053 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 623,859,053 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 571,242,489 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 587,959,053 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 568,685,495 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 587,959,053 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 568,685,495 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 609,499,053 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 623,859,053 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 571,242,489 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 19,273,558 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 21,540,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,360,000 Loss to the third most recent increase in the state-mandated homestead exemption

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