taxes Property Tax Assistance

2025 ISD Summary Worksheet

Charlotte ISD (all splits)   Atascosa County   Frio County  

007-Atascosa/Atascosa County

007-901/Charlotte ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 74,085,332 0.9899 74,841,228 74,085,332
B - MULTIFAMILY 270,470 N/A 270,470 270,470
C1 - VACANT LOTS 3,610,480 N/A 3,610,480 3,610,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,675,719 1.0257 16,257,177 16,675,719
D2 - FARM & RANCH IMP 2,296,682 N/A 2,296,682 2,296,682
E - NON-AG LAND AND IMPROVEMENTS 101,135,088 0.8771 115,306,223 101,135,088
F1 - COMMERCIAL REAL 27,740,224 N/A 27,740,224 27,740,224
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 249,231,931 0.9756 255,465,284 249,231,931
J - ALL UTILITIES 29,662,237 0.7962 37,254,756 29,662,237
L1 - COMMERCIAL PERSONAL 3,445,090 N/A 3,445,090 3,445,090
L2 - INDUSTRIAL PERSONAL 13,585,820 N/A 13,585,820 13,585,820
M1 - MOBILE HOMES 12,403,970 N/A 12,403,970 12,403,970
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,653,070 N/A 1,653,070 1,653,070
Subtotal 535,796,113 0 564,130,474 535,796,113
Less Total Deductions 92,709,586 0 92,815,819 92,709,586
Total Taxable Value 443,086,527 0 471,314,655 443,086,527

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 453,470,633 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 443,086,527 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 453,470,633 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 443,086,527 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 476,083,137 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 483,203,109 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 444,452,301 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
T19 488,176,284 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 445,915,729 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 453,470,633 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 443,086,527 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 453,470,633 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 443,086,527 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 476,083,137 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 483,203,109 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 444,452,301 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
T20 488,176,284 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 445,915,729 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,384,106 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 22,612,504 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,119,972 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,973,175 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,829,202 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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082-Frio/Frio County

007-901/Charlotte ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 128,360 N/A 128,360 128,360
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,487,040 N/A 2,487,040 2,487,040
D2 - FARM & RANCH IMP 372,070 N/A 372,070 372,070
E - NON-AG LAND AND IMPROVEMENTS 4,866,150 N/A 4,866,150 4,866,150
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,716,360 N/A 2,716,360 2,716,360
J - ALL UTILITIES 4,998,200 N/A 4,998,200 4,998,200
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 262,700 N/A 262,700 262,700
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 15,830,880 0 15,830,880 15,830,880
Less Total Deductions 3,383,378 0 3,383,378 3,383,378
Total Taxable Value 12,447,502 0 12,447,502 12,447,502

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 12,804,061 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,447,502 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 12,804,061 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,447,502 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,589,730 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 13,859,728 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 12,447,502 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
T19 14,054,686 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 12,657,722 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 12,804,061 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,447,502 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 12,804,061 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,447,502 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,589,730 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 13,859,728 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 12,447,502 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
T20 14,054,686 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 12,657,722 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 356,559 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 785,669 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 269,998 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 194,958 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 210,220 Loss to the increase in the Over-65/Disabled Homestead

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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007-901-02/Charlotte ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 74,213,692 0.9899 74,969,588 74,213,692
B - MULTIFAMILY 270,470 N/A 270,470 270,470
C1 - VACANT LOTS 3,610,480 N/A 3,610,480 3,610,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,162,759 1.0223 18,744,217 19,162,759
D2 - FARM & RANCH IMP 2,668,752 N/A 2,668,752 2,668,752
E - NON-AG LAND AND IMPROVEMENTS 106,001,238 0.8821 120,172,373 106,001,238
F1 - COMMERCIAL REAL 27,740,224 N/A 27,740,224 27,740,224
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 251,948,291 0.9759 258,181,644 251,948,291
J - ALL UTILITIES 34,660,437 0.8203 42,252,956 34,660,437
L1 - COMMERCIAL PERSONAL 3,445,090 N/A 3,445,090 3,445,090
L2 - INDUSTRIAL PERSONAL 13,585,820 N/A 13,585,820 13,585,820
M1 - MOBILE HOMES 12,666,670 N/A 12,666,670 12,666,670
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,653,070 N/A 1,653,070 1,653,070
Subtotal 551,626,993 579,961,354 551,626,993
Less Total Deductions 96,092,964 96,199,197 96,092,964
Total Taxable Value 455,534,029 483,762,157 455,534,029

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 466,274,694 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 455,534,029 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 466,274,694 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 455,534,029 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 489,672,867 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 497,062,837 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 456,899,803 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
T19 502,230,970 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 458,573,451 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 466,274,694 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 455,534,029 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 466,274,694 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 455,534,029 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 489,672,867 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 497,062,837 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 456,899,803 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
T20 502,230,970 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 458,573,451 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,740,665 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 23,398,173 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,389,970 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,168,133 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,039,422 Loss to the increase in the Over-65/Disabled Homestead

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