taxes Property Tax Assistance

2024 ISD Summary Worksheet

Zapata County ISD (all splits)   Zapata County  

253-Zapata/Zapata County

253-901/Zapata County ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 432,692,518 0.8149 530,976,215 530,976,215
B - MULTIFAMILY 9,201,128 N/A 9,201,128 9,201,128
C1 - VACANT LOTS 26,212,953 N/A 26,212,953 26,212,953
C2 - COLONIA LOTS 1,959,759 N/A 1,959,759 1,959,759
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,693,275 0.7383 49,700,751 49,700,751
D2 - FARM & RANCH IMP 8,648,084 N/A 8,648,084 8,648,084
E - NON-AG LAND AND IMPROVEMENTS 109,358,208 0.5616 194,726,154 194,726,154
F1 - COMMERCIAL REAL 91,500,377 0.8368 109,345,575 109,345,575
F2 - INDUSTRIAL REAL 28,710,084 N/A 28,710,084 28,710,084
G - ALL MINERALS 138,904,734 0.9972 139,294,759 139,294,759
J - ALL UTILITIES 234,813,190 1.0347 226,938,427 226,938,427
L1 - COMMERCIAL PERSONAL 16,449,520 N/A 16,449,520 16,449,520
L2 - INDUSTRIAL PERSONAL 382,636,140 N/A 382,636,140 382,636,140
M1 - MOBILE HOMES 1,146,058 N/A 1,146,058 1,146,058
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 46,628 N/A 46,628 46,628
S - SPECIAL INVENTORY 75,706 N/A 75,706 75,706
Subtotal 1,519,048,362 0 1,726,067,941 1,726,067,941
Less Total Deductions 384,986,061 0 386,217,375 386,217,375
Total Taxable Value 1,134,062,301 0 1,339,850,566 1,339,850,566

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 1,429,928,884 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,339,850,566 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,410,827,990 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,320,749,672 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,478,453,884 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,510,803,884 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,339,850,566 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 1,570,985,654 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,480,907,336 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,551,884,760 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,461,806,442 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,619,510,654 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,651,860,654 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,480,907,336 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 90,078,318 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 19,100,894 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 48,525,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 32,350,000 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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253-901-02/Zapata County ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 432,692,518 0.8149 530,976,215 530,976,215
B - MULTIFAMILY 9,201,128 N/A 9,201,128 9,201,128
C1 - VACANT LOTS 26,212,953 N/A 26,212,953 26,212,953
C2 - COLONIA LOTS 1,959,759 N/A 1,959,759 1,959,759
D1 ACRES - QUALIFIED OPEN-SPACE LAND 36,693,275 0.7383 49,700,751 49,700,751
D2 - FARM & RANCH IMP 8,648,084 N/A 8,648,084 8,648,084
E - NON-AG LAND AND IMPROVEMENTS 109,358,208 0.5616 194,726,154 194,726,154
F1 - COMMERCIAL REAL 91,500,377 0.8368 109,345,575 109,345,575
F2 - INDUSTRIAL REAL 28,710,084 N/A 28,710,084 28,710,084
G - ALL MINERALS 138,904,734 0.9972 139,294,759 139,294,759
J - ALL UTILITIES 234,813,190 1.0347 226,938,427 226,938,427
L1 - COMMERCIAL PERSONAL 16,449,520 N/A 16,449,520 16,449,520
L2 - INDUSTRIAL PERSONAL 382,636,140 N/A 382,636,140 382,636,140
M1 - MOBILE HOMES 1,146,058 N/A 1,146,058 1,146,058
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 46,628 N/A 46,628 46,628
S - SPECIAL INVENTORY 75,706 N/A 75,706 75,706
Subtotal 1,519,048,362 1,726,067,941 1,726,067,941
Less Total Deductions 384,986,061 386,217,375 386,217,375
Total Taxable Value 1,134,062,301 1,339,850,566 1,339,850,566

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 1,429,928,884 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,339,850,566 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,410,827,990 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,320,749,672 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,478,453,884 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,510,803,884 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,339,850,566 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 1,570,985,654 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,480,907,336 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,551,884,760 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,461,806,442 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,619,510,654 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,651,860,654 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,480,907,336 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 90,078,318 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 19,100,894 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 48,525,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 32,350,000 Loss to the third most recent increase in the state-mandated homestead exemption

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