taxes Property Tax Assistance

2025 ISD Summary Worksheet

Santa Maria ISD (all splits)   Cameron County  

031-Cameron/Cameron County

031-913/Santa Maria ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 98,600,534 N/A 98,600,534 98,600,534
B - MULTIFAMILY 179,911 N/A 179,911 179,911
C1 - VACANT LOTS 8,531,744 N/A 8,531,744 8,531,744
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,248,925 N/A 4,248,925 4,248,925
D2 - FARM & RANCH IMP 342,269 N/A 342,269 342,269
E - NON-AG LAND AND IMPROVEMENTS 26,044,241 N/A 26,044,241 26,044,241
F1 - COMMERCIAL REAL 3,116,147 N/A 3,116,147 3,116,147
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 143,253,748 N/A 143,253,748 143,253,748
L1 - COMMERCIAL PERSONAL 1,726,097 N/A 1,726,097 1,726,097
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 562,052 N/A 562,052 562,052
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 286,605,668 0 286,605,668 286,605,668
Less Total Deductions 183,341,508 0 183,341,508 183,341,508
Total Taxable Value 103,264,160 0 103,264,160 103,264,160

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 107,813,555 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 103,264,160 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 107,813,555 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 103,264,160 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 122,541,111 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 128,525,886 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 103,502,387 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 132,784,285 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 104,191,569 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 220,517,065 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 215,967,670 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 220,517,065 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 215,967,670 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 235,244,621 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 241,229,396 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 216,205,897 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 245,487,795 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 216,895,079 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,549,395 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 14,727,556 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,984,775 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,258,399 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 927,409 Loss to the increase in the Over-65/Disabled Homestead

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


Back to top


031-913-02/Santa Maria ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 98,600,534 N/A 98,600,534 98,600,534
B - MULTIFAMILY 179,911 N/A 179,911 179,911
C1 - VACANT LOTS 8,531,744 N/A 8,531,744 8,531,744
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,248,925 N/A 4,248,925 4,248,925
D2 - FARM & RANCH IMP 342,269 N/A 342,269 342,269
E - NON-AG LAND AND IMPROVEMENTS 26,044,241 N/A 26,044,241 26,044,241
F1 - COMMERCIAL REAL 3,116,147 N/A 3,116,147 3,116,147
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 143,253,748 N/A 143,253,748 143,253,748
L1 - COMMERCIAL PERSONAL 1,726,097 N/A 1,726,097 1,726,097
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 562,052 N/A 562,052 562,052
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 286,605,668 286,605,668 286,605,668
Less Total Deductions 183,341,508 183,341,508 183,341,508
Total Taxable Value 103,264,160 103,264,160 103,264,160

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 107,813,555 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 103,264,160 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 107,813,555 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 103,264,160 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 122,541,111 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 128,525,886 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 103,502,387 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 132,784,285 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 104,191,569 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 220,517,065 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 215,967,670 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 220,517,065 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 215,967,670 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 235,244,621 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 241,229,396 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 216,205,897 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 245,487,795 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 216,895,079 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,549,395 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 14,727,556 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,984,775 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,258,399 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 927,409 Loss to the increase in the Over-65/Disabled Homestead

Back to top