taxes Property Tax Assistance

2024 ISD Summary Worksheet

Cotulla ISD (all splits)   La Salle County  

142-La Salle/La Salle County

142-901/Cotulla ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 93,495,842 N/A 93,495,842 93,495,842
B - MULTIFAMILY 5,002,080 N/A 5,002,080 5,002,080
C1 - VACANT LOTS 19,765,799 N/A 19,765,799 19,765,799
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,686,648 N/A 50,686,648 50,686,648
D2 - FARM & RANCH IMP 8,014,992 N/A 8,014,992 8,014,992
E - NON-AG LAND AND IMPROVEMENTS 164,990,872 N/A 164,990,872 164,990,872
F1 - COMMERCIAL REAL 133,677,246 N/A 133,677,246 133,677,246
F2 - INDUSTRIAL REAL 329,483,130 N/A 329,483,130 329,483,130
G - ALL MINERALS 6,141,673,485 N/A 6,141,673,485 6,141,673,485
J - ALL UTILITIES 987,010,570 N/A 987,010,570 987,010,570
L1 - COMMERCIAL PERSONAL 59,056,010 N/A 59,056,010 59,056,010
L2 - INDUSTRIAL PERSONAL 484,415,200 N/A 484,415,200 484,415,200
M1 - MOBILE HOMES 15,400,450 N/A 15,400,450 15,400,450
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 469,590 N/A 469,590 469,590
Subtotal 8,493,141,914 0 8,493,141,914 8,493,141,914
Less Total Deductions 768,967,706 0 768,967,706 768,967,706
Total Taxable Value 7,724,174,208 0 7,724,174,208 7,724,174,208

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 7,733,659,168 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,724,174,208 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 7,733,659,168 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,724,174,208 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,749,199,168 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 7,759,559,168 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 7,722,109,611 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 7,733,659,168 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,724,174,208 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 7,733,659,168 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,724,174,208 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,749,199,168 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 7,759,559,168 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 7,722,109,611 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 9,484,960 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 15,540,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,360,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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142-901-02/Cotulla ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 93,495,842 N/A 93,495,842 93,495,842
B - MULTIFAMILY 5,002,080 N/A 5,002,080 5,002,080
C1 - VACANT LOTS 19,765,799 N/A 19,765,799 19,765,799
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,686,648 N/A 50,686,648 50,686,648
D2 - FARM & RANCH IMP 8,014,992 N/A 8,014,992 8,014,992
E - NON-AG LAND AND IMPROVEMENTS 164,990,872 N/A 164,990,872 164,990,872
F1 - COMMERCIAL REAL 133,677,246 N/A 133,677,246 133,677,246
F2 - INDUSTRIAL REAL 329,483,130 N/A 329,483,130 329,483,130
G - ALL MINERALS 6,141,673,485 N/A 6,141,673,485 6,141,673,485
J - ALL UTILITIES 987,010,570 N/A 987,010,570 987,010,570
L1 - COMMERCIAL PERSONAL 59,056,010 N/A 59,056,010 59,056,010
L2 - INDUSTRIAL PERSONAL 484,415,200 N/A 484,415,200 484,415,200
M1 - MOBILE HOMES 15,400,450 N/A 15,400,450 15,400,450
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 469,590 N/A 469,590 469,590
Subtotal 8,493,141,914 8,493,141,914 8,493,141,914
Less Total Deductions 768,967,706 768,967,706 768,967,706
Total Taxable Value 7,724,174,208 7,724,174,208 7,724,174,208

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 7,733,659,168 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,724,174,208 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 7,733,659,168 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,724,174,208 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,749,199,168 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 7,759,559,168 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 7,722,109,611 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 7,733,659,168 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,724,174,208 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 7,733,659,168 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,724,174,208 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,749,199,168 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 7,759,559,168 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 7,722,109,611 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 9,484,960 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 15,540,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,360,000 Loss to the third most recent increase in the state-mandated homestead exemption

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