taxes Property Tax Assistance

2025 ISD Summary Worksheet

May ISD (all splits)   Brown County   Comanche County  

025-Brown/Brown County

025-905/May ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 207,434,640 N/A 207,434,640 207,434,640
B - MULTIFAMILY 245,620 N/A 245,620 245,620
C1 - VACANT LOTS 21,062,376 N/A 21,062,376 21,062,376
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,182,729 N/A 10,182,729 10,182,729
D2 - FARM & RANCH IMP 9,652,970 N/A 9,652,970 9,652,970
E - NON-AG LAND AND IMPROVEMENTS 132,561,450 N/A 132,561,450 132,561,450
F1 - COMMERCIAL REAL 3,872,296 N/A 3,872,296 3,872,296
F2 - INDUSTRIAL REAL 302,770 N/A 302,770 302,770
G - ALL MINERALS 1,257,583 N/A 1,257,583 1,257,583
J - ALL UTILITIES 26,770,790 N/A 26,770,790 26,770,790
L1 - COMMERCIAL PERSONAL 2,196,980 N/A 2,196,980 2,196,980
L2 - INDUSTRIAL PERSONAL 4,013,010 N/A 4,013,010 4,013,010
M1 - MOBILE HOMES 4,116,070 N/A 4,116,070 4,116,070
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 423,669,284 0 423,669,284 423,669,284
Less Total Deductions 127,775,184 0 127,775,184 127,775,184
Total Taxable Value 295,894,100 0 295,894,100 295,894,100

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 312,564,958 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 295,894,100 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 312,564,958 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 295,894,100 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 349,752,004 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 361,191,825 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 303,426,513 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 369,291,562 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 304,158,723 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 312,564,958 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 295,894,100 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 312,564,958 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 295,894,100 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 349,752,004 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 361,191,825 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 303,426,513 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 369,291,562 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 304,158,723 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,670,858 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 37,187,046 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,439,821 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,099,737 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,264,623 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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047-Comanche/Comanche County

025-905/May ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,051,230 N/A 1,051,230 1,051,230
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 71,480 N/A 71,480 71,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,336,924 N/A 1,336,924 1,336,924
D2 - FARM & RANCH IMP 798,460 N/A 798,460 798,460
E - NON-AG LAND AND IMPROVEMENTS 10,391,580 N/A 10,391,580 10,391,580
F1 - COMMERCIAL REAL 2,450 N/A 2,450 2,450
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 41,960 N/A 41,960 41,960
J - ALL UTILITIES 270,500 N/A 270,500 270,500
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 439,380 N/A 439,380 439,380
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 14,403,964 0 14,403,964 14,403,964
Less Total Deductions 4,017,201 0 4,017,201 4,017,201
Total Taxable Value 10,386,763 0 10,386,763 10,386,763

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 10,942,180 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,386,763 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 10,942,180 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,386,763 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 12,122,874 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 12,470,838 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 10,458,211 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 12,717,939 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 10,771,912 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 10,942,180 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 10,386,763 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 10,942,180 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 10,386,763 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 12,122,874 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 12,470,838 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 10,458,211 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 12,717,939 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 10,771,912 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 555,417 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 1,180,694 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 347,964 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 247,101 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 385,149 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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025-905-02/May ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 208,485,870 N/A 208,485,870 208,485,870
B - MULTIFAMILY 245,620 N/A 245,620 245,620
C1 - VACANT LOTS 21,133,856 N/A 21,133,856 21,133,856
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,519,653 N/A 11,519,653 11,519,653
D2 - FARM & RANCH IMP 10,451,430 N/A 10,451,430 10,451,430
E - NON-AG LAND AND IMPROVEMENTS 142,953,030 N/A 142,953,030 142,953,030
F1 - COMMERCIAL REAL 3,874,746 N/A 3,874,746 3,874,746
F2 - INDUSTRIAL REAL 302,770 N/A 302,770 302,770
G - ALL MINERALS 1,299,543 N/A 1,299,543 1,299,543
J - ALL UTILITIES 27,041,290 N/A 27,041,290 27,041,290
L1 - COMMERCIAL PERSONAL 2,196,980 N/A 2,196,980 2,196,980
L2 - INDUSTRIAL PERSONAL 4,013,010 N/A 4,013,010 4,013,010
M1 - MOBILE HOMES 4,555,450 N/A 4,555,450 4,555,450
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 438,073,248 438,073,248 438,073,248
Less Total Deductions 131,792,385 131,792,385 131,792,385
Total Taxable Value 306,280,863 306,280,863 306,280,863

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 323,507,138 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 306,280,863 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 323,507,138 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 306,280,863 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 361,874,878 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 373,662,663 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 313,884,724 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 382,009,501 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 314,930,635 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 323,507,138 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 306,280,863 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 323,507,138 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 306,280,863 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 361,874,878 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 373,662,663 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 313,884,724 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 382,009,501 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 314,930,635 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 17,226,275 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 38,367,740 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,787,785 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,346,838 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,649,772 Loss to the increase in the Over-65/Disabled Homestead

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