taxes Property Tax Assistance

2025 ISD Summary Worksheet

San Diego ISD (all splits)   Duval County   Jim Wells County  

066-Duval/Duval County

066-902/San Diego ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 84,808,973 0.7095 119,533,436 119,533,436
B - MULTIFAMILY 2,508,351 N/A 2,508,351 2,508,351
C1 - VACANT LOTS 943,752 N/A 943,752 943,752
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,543,947 0.6864 34,298,970 34,298,970
D2 - FARM & RANCH IMP 511,440 N/A 511,440 511,440
E - NON-AG LAND AND IMPROVEMENTS 88,604,068 0.7432 119,219,682 119,219,682
F1 - COMMERCIAL REAL 9,100,673 N/A 9,100,673 9,100,673
F2 - INDUSTRIAL REAL 9,440 N/A 9,440 9,440
G - ALL MINERALS 8,832,830 N/A 8,832,830 8,832,830
J - ALL UTILITIES 302,902,460 0.9862 307,141,006 307,141,006
L1 - COMMERCIAL PERSONAL 1,918,480 N/A 1,918,480 1,918,480
L2 - INDUSTRIAL PERSONAL 7,433,520 N/A 7,433,520 7,433,520
M1 - MOBILE HOMES 6,304,180 N/A 6,304,180 6,304,180
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 537,422,114 0 617,755,760 617,755,760
Less Total Deductions 102,011,720 0 104,616,227 104,616,227
Total Taxable Value 435,410,394 0 513,139,533 513,139,533

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 519,482,615 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 513,139,533 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 519,482,615 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 513,139,533 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 544,923,038 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 557,542,016 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 513,543,521 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 567,159,935 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 514,495,074 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 519,482,615 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 513,139,533 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 519,482,615 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 513,139,533 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 544,923,038 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 557,542,016 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 513,543,521 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 567,159,935 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 514,495,074 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,343,082 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 25,440,423 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,618,978 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,617,919 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,355,541 Loss to the increase in the Over-65/Disabled Homestead

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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125-Jim Wells/Jim Wells County

066-902/San Diego ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,864,401 0.6568 16,541,414 16,541,414
B - MULTIFAMILY 64,068 N/A 64,068 64,068
C1 - VACANT LOTS 717,613 N/A 717,613 717,613
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,373,383 0.8219 4,104,575 4,104,575
D2 - FARM & RANCH IMP 68,673 N/A 68,673 68,673
E - NON-AG LAND AND IMPROVEMENTS 33,444,609 0.7181 46,573,749 46,573,749
F1 - COMMERCIAL REAL 7,858,238 0.8819 8,910,577 8,910,577
F2 - INDUSTRIAL REAL 207,821 N/A 207,821 207,821
G - ALL MINERALS 696,990 N/A 696,990 696,990
J - ALL UTILITIES 40,933,570 0.9532 42,943,317 42,943,317
L1 - COMMERCIAL PERSONAL 2,677,672 N/A 2,677,672 2,677,672
L2 - INDUSTRIAL PERSONAL 2,211,170 N/A 2,211,170 2,211,170
M1 - MOBILE HOMES 1,898,369 N/A 1,898,369 1,898,369
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 105,016,577 0 127,616,008 127,616,008
Less Total Deductions 26,450,321 0 26,815,220 26,815,220
Total Taxable Value 78,566,256 0 100,800,788 100,800,788

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 102,391,011 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 100,800,788 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 102,391,011 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 100,800,788 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 106,943,674 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 109,016,493 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 100,813,640 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 110,801,917 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 101,028,601 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 102,391,011 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 100,800,788 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 102,391,011 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 100,800,788 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 106,943,674 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 109,016,493 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 100,813,640 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 110,801,917 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 101,028,601 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,590,223 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 4,552,663 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,072,819 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,785,424 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 227,813 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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066-902-02/San Diego ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 95,673,374 0.7031 136,074,850 136,074,850
B - MULTIFAMILY 2,572,419 N/A 2,572,419 2,572,419
C1 - VACANT LOTS 1,661,365 N/A 1,661,365 1,661,365
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 26,917,330 0.7009 38,403,545 38,403,545
D2 - FARM & RANCH IMP 580,113 N/A 580,113 580,113
E - NON-AG LAND AND IMPROVEMENTS 122,048,677 0.7361 165,793,431 165,793,431
F1 - COMMERCIAL REAL 16,958,911 0.9416 18,011,250 18,011,250
F2 - INDUSTRIAL REAL 217,261 N/A 217,261 217,261
G - ALL MINERALS 9,529,820 N/A 9,529,820 9,529,820
J - ALL UTILITIES 343,836,030 0.9822 350,084,323 350,084,323
L1 - COMMERCIAL PERSONAL 4,596,152 N/A 4,596,152 4,596,152
L2 - INDUSTRIAL PERSONAL 9,644,690 N/A 9,644,690 9,644,690
M1 - MOBILE HOMES 8,202,549 N/A 8,202,549 8,202,549
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 642,438,691 745,371,768 745,371,768
Less Total Deductions 128,462,041 131,431,447 131,431,447
Total Taxable Value 513,976,650 613,940,321 613,940,321

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 621,873,626 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 613,940,321 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 621,873,626 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 613,940,321 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 651,866,712 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 666,558,509 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 614,357,161 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 677,961,852 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 615,523,675 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 621,873,626 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 613,940,321 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 621,873,626 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 613,940,321 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 651,866,712 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 666,558,509 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 614,357,161 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 677,961,852 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 615,523,675 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,933,305 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 29,993,086 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,691,797 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,403,343 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,583,354 Loss to the increase in the Over-65/Disabled Homestead

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