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.


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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 1,627,643,082 1.0146 1,604,221,449 1,627,643,082
B - MULTIFAMILY 78,781,722 N/A 78,781,722 78,781,722
C1 - VACANT LOTS 31,502,407 N/A 31,502,407 31,502,407
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,981,737 1.1396 3,494,055 3,981,737
D2 - FARM & RANCH IMP 9,577,532 N/A 9,577,532 9,577,532
E - NON-AG LAND AND IMPROVEMENTS 318,235,630 1.0590 300,505,788 318,235,630
F1 - COMMERCIAL REAL 57,145,681 N/A 57,145,681 57,145,681
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 18,504,743 N/A 18,504,743 18,504,743
L2 - INDUSTRIAL PERSONAL 1,186,150 N/A 1,186,150 1,186,150
M1 - MOBILE HOMES 5,992,619 N/A 5,992,619 5,992,619
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,413,200 N/A 5,413,200 5,413,200
S - SPECIAL INVENTORY 43,030 N/A 43,030 43,030
Subtotal 2,173,193,628 0 2,131,554,471 2,173,193,628
Less Total Deductions 806,615,907 0 797,906,993 806,615,907
Total Taxable Value 1,366,577,721 0 1,333,647,478 1,366,577,721

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 1,604,058,346 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,366,577,721 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,604,058,346 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,366,577,721 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,666,068,346 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,707,408,346 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,447,391,588 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 1,604,058,346 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,366,577,721 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,604,058,346 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,366,577,721 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,666,068,346 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,707,408,346 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,447,391,588 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 237,480,625 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 62,010,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 41,340,000 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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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 1,668,872,302 1.0142 1,645,450,669 1,668,872,302
B - MULTIFAMILY 78,781,722 N/A 78,781,722 78,781,722
C1 - VACANT LOTS 35,000,190 N/A 35,000,190 35,000,190
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,244,999 1.1298 3,757,317 4,244,999
D2 - FARM & RANCH IMP 9,911,570 N/A 9,911,570 9,911,570
E - NON-AG LAND AND IMPROVEMENTS 346,401,550 1.0539 328,671,708 346,401,550
F1 - COMMERCIAL REAL 58,063,193 N/A 58,063,193 58,063,193
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 18,581,110 N/A 18,581,110 18,581,110
L2 - INDUSTRIAL PERSONAL 1,254,707 N/A 1,254,707 1,254,707
M1 - MOBILE HOMES 8,349,913 N/A 8,349,913 8,349,913
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,413,200 N/A 5,413,200 5,413,200
S - SPECIAL INVENTORY 43,030 N/A 43,030 43,030
Subtotal 2,250,609,219 2,208,970,062 2,250,609,219
Less Total Deductions 841,694,238 832,985,324 841,694,238
Total Taxable Value 1,408,914,981 1,375,984,738 1,408,914,981

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 1,653,730,556 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,408,914,981 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,653,730,556 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,408,914,981 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,718,260,556 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,761,280,556 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,494,452,185 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 1,653,730,556 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,408,914,981 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,653,730,556 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,408,914,981 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,718,260,556 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,761,280,556 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,494,452,185 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 244,815,575 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 64,530,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 43,020,000 Loss to the third most recent increase in the state-mandated homestead exemption

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