taxes Property Tax Assistance

2025 ISD Summary Worksheet

Boerne ISD (all splits)   Bexar County   Comal County   Kendall County  

015-Bexar/Bexar County

130-901/Boerne ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,436,031,872 N/A 4,436,031,872 4,436,031,872
B - MULTIFAMILY 196,104,760 N/A 196,104,760 196,104,760
C1 - VACANT LOTS 50,701,842 N/A 50,701,842 50,701,842
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 696,216 N/A 696,216 696,216
D2 - FARM & RANCH IMP 1,581,096 N/A 1,581,096 1,581,096
E - NON-AG LAND AND IMPROVEMENTS 171,174,904 N/A 171,174,904 171,174,904
F1 - COMMERCIAL REAL 245,936,376 N/A 245,936,376 245,936,376
F2 - INDUSTRIAL REAL 3,844,770 N/A 3,844,770 3,844,770
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,724,550 N/A 4,724,550 4,724,550
L1 - COMMERCIAL PERSONAL 52,692,965 N/A 52,692,965 52,692,965
L2 - INDUSTRIAL PERSONAL 1,487,345 N/A 1,487,345 1,487,345
M1 - MOBILE HOMES 2,736,730 N/A 2,736,730 2,736,730
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 34,368,990 N/A 34,368,990 34,368,990
S - SPECIAL INVENTORY 5,790,350 N/A 5,790,350 5,790,350
Subtotal 5,207,872,766 0 5,207,872,766 5,207,872,766
Less Total Deductions 1,817,362,709 0 1,817,362,709 1,817,362,709
Total Taxable Value 3,390,510,057 0 3,390,510,057 3,390,510,057

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 3,636,073,537 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,390,510,057 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,636,073,537 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,390,510,057 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,006,885,251 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,099,908,270 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,779,196,475 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 4,161,946,670 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,496,443,522 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 3,636,073,537 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,390,510,057 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,636,073,537 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,390,510,057 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,006,885,251 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,099,908,270 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,779,196,475 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 4,161,946,670 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,496,443,522 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 245,563,480 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 370,811,714 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 93,023,019 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 62,038,400 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 105,933,465 Loss to the increase in the Over-65/Disabled Homestead

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


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046-Comal/Comal County

130-901/Boerne ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 289,362,448 N/A 289,362,448 289,362,448
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,259,530 N/A 1,259,530 1,259,530
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,094 N/A 17,094 17,094
D2 - FARM & RANCH IMP 23,400 N/A 23,400 23,400
E - NON-AG LAND AND IMPROVEMENTS 3,864,338 N/A 3,864,338 3,864,338
F1 - COMMERCIAL REAL 2,360,131 N/A 2,360,131 2,360,131
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 309,150 N/A 309,150 309,150
L1 - COMMERCIAL PERSONAL 192,710 N/A 192,710 192,710
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 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 297,388,801 0 297,388,801 297,388,801
Less Total Deductions 123,294,301 0 123,294,301 123,294,301
Total Taxable Value 174,094,500 0 174,094,500 174,094,500

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 186,976,046 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 174,094,500 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 186,976,046 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 174,094,500 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 206,540,647 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 211,475,605 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 202,570,214 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 214,768,954 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 181,098,018 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 186,976,046 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 174,094,500 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 186,976,046 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 174,094,500 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 206,540,647 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 211,475,605 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 202,570,214 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 214,768,954 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 181,098,018 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,881,546 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 19,564,601 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,934,958 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,293,349 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 7,003,518 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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130-Kendall/Kendall County

130-901/Boerne ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 8,638,764,553 0.9820 8,797,112,579 8,638,764,553
B - MULTIFAMILY 138,292,724 N/A 138,292,724 138,292,724
C1 - VACANT LOTS 412,202,379 0.9585 430,049,430 412,202,379
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,155,095 1.0173 8,999,399 9,155,095
D2 - FARM & RANCH IMP 34,602,651 N/A 34,602,651 34,602,651
E - NON-AG LAND AND IMPROVEMENTS 916,296,095 0.9499 964,623,745 916,296,095
F1 - COMMERCIAL REAL 1,103,003,496 0.8564 1,287,953,638 1,103,003,496
F2 - INDUSTRIAL REAL 30,260,440 N/A 30,260,440 30,260,440
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 63,267,300 N/A 63,267,300 63,267,300
L1 - COMMERCIAL PERSONAL 191,012,360 N/A 191,012,360 191,012,360
L2 - INDUSTRIAL PERSONAL 95,111,320 N/A 95,111,320 95,111,320
M1 - MOBILE HOMES 6,107,310 N/A 6,107,310 6,107,310
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 92,321,077 N/A 92,321,077 92,321,077
S - SPECIAL INVENTORY 96,164,220 N/A 96,164,220 96,164,220
Subtotal 11,826,561,020 0 12,235,878,193 11,826,561,020
Less Total Deductions 3,846,562,163 0 3,905,265,670 3,846,562,163
Total Taxable Value 7,979,998,857 0 8,330,612,523 7,979,998,857

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 8,413,488,951 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,979,998,857 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,413,488,951 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,979,998,857 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 9,082,570,571 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 9,252,742,115 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,763,450,434 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 9,367,247,372 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,212,815,801 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 8,413,488,951 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,979,998,857 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,413,488,951 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,979,998,857 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 9,082,570,571 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 9,252,742,115 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,763,450,434 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 9,367,247,372 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,212,815,801 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 433,490,094 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 669,081,620 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 170,171,544 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 114,505,257 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 232,816,944 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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130-901-02/Boerne ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 13,364,158,873 0.9883 13,522,506,899 13,364,158,873
B - MULTIFAMILY 334,397,484 N/A 334,397,484 334,397,484
C1 - VACANT LOTS 464,163,751 0.9630 482,010,802 464,163,751
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,868,405 1.0160 9,712,709 9,868,405
D2 - FARM & RANCH IMP 36,207,147 N/A 36,207,147 36,207,147
E - NON-AG LAND AND IMPROVEMENTS 1,091,335,337 0.9576 1,139,662,987 1,091,335,337
F1 - COMMERCIAL REAL 1,351,300,003 0.8796 1,536,250,145 1,351,300,003
F2 - INDUSTRIAL REAL 34,105,210 N/A 34,105,210 34,105,210
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 68,301,000 N/A 68,301,000 68,301,000
L1 - COMMERCIAL PERSONAL 243,898,035 N/A 243,898,035 243,898,035
L2 - INDUSTRIAL PERSONAL 96,598,665 N/A 96,598,665 96,598,665
M1 - MOBILE HOMES 8,844,040 N/A 8,844,040 8,844,040
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 126,690,067 N/A 126,690,067 126,690,067
S - SPECIAL INVENTORY 101,954,570 N/A 101,954,570 101,954,570
Subtotal 17,331,822,587 17,741,139,760 17,331,822,587
Less Total Deductions 5,787,219,173 5,845,922,680 5,787,219,173
Total Taxable Value 11,544,603,414 11,895,217,080 11,544,603,414

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 12,236,538,534 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 11,544,603,414 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 12,236,538,534 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 11,544,603,414 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,295,996,469 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 13,564,125,990 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 12,745,217,123 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 13,743,962,996 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 11,890,357,341 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 12,236,538,534 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 11,544,603,414 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 12,236,538,534 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 11,544,603,414 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,295,996,469 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 13,564,125,990 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 12,745,217,123 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 13,743,962,996 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 11,890,357,341 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 691,935,120 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 1,059,457,935 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 268,129,521 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 179,837,006 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 345,753,927 Loss to the increase in the Over-65/Disabled Homestead

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