taxes Property Tax Assistance

2024 ISD Summary Worksheet

Comstock ISD (all splits)   Val Verde County  

233-Val Verde/Val Verde County

233-903/Comstock ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 39,326,317 N/A 39,326,317 39,326,317
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,116,095 N/A 4,116,095 4,116,095
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,554,886 N/A 15,554,886 15,554,886
D2 - FARM & RANCH IMP 67,670 N/A 67,670 67,670
E - NON-AG LAND AND IMPROVEMENTS 82,570,903 N/A 82,570,903 82,570,903
F1 - COMMERCIAL REAL 2,007,038 N/A 2,007,038 2,007,038
F2 - INDUSTRIAL REAL 858,517 N/A 858,517 858,517
G - ALL MINERALS 8,551,961 N/A 8,551,961 8,551,961
J - ALL UTILITIES 371,702,490 N/A 371,702,490 371,702,490
L1 - COMMERCIAL PERSONAL 348,130 N/A 348,130 348,130
L2 - INDUSTRIAL PERSONAL 11,696,131 N/A 11,696,131 11,696,131
M1 - MOBILE HOMES 2,337,190 N/A 2,337,190 2,337,190
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 539,137,328 0 539,137,328 539,137,328
Less Total Deductions 49,787,057 0 49,787,057 49,787,057
Total Taxable Value 489,350,271 0 489,350,271 489,350,271

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 494,087,629 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 489,350,271 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 493,682,701 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 488,945,343 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 496,427,629 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 497,987,629 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 491,238,869 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 494,087,629 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 489,350,271 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 493,682,701 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 488,945,343 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 496,427,629 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 497,987,629 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 491,238,869 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 4,737,358 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 404,928 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,340,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,560,000 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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233-903-02/Comstock ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 39,326,317 N/A 39,326,317 39,326,317
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,116,095 N/A 4,116,095 4,116,095
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,554,886 N/A 15,554,886 15,554,886
D2 - FARM & RANCH IMP 67,670 N/A 67,670 67,670
E - NON-AG LAND AND IMPROVEMENTS 82,570,903 N/A 82,570,903 82,570,903
F1 - COMMERCIAL REAL 2,007,038 N/A 2,007,038 2,007,038
F2 - INDUSTRIAL REAL 858,517 N/A 858,517 858,517
G - ALL MINERALS 8,551,961 N/A 8,551,961 8,551,961
J - ALL UTILITIES 371,702,490 N/A 371,702,490 371,702,490
L1 - COMMERCIAL PERSONAL 348,130 N/A 348,130 348,130
L2 - INDUSTRIAL PERSONAL 11,696,131 N/A 11,696,131 11,696,131
M1 - MOBILE HOMES 2,337,190 N/A 2,337,190 2,337,190
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 539,137,328 539,137,328 539,137,328
Less Total Deductions 49,787,057 49,787,057 49,787,057
Total Taxable Value 489,350,271 489,350,271 489,350,271

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 494,087,629 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 489,350,271 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 493,682,701 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 488,945,343 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 496,427,629 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 497,987,629 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 491,238,869 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 494,087,629 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 489,350,271 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 493,682,701 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 488,945,343 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 496,427,629 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 497,987,629 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 491,238,869 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 4,737,358 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 404,928 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,340,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,560,000 Loss to the third most recent increase in the state-mandated homestead exemption

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