taxes Property Tax Assistance

2025 ISD Summary Worksheet

Pearsall ISD (all splits)   Frio County  

082-Frio/Frio County

082-903/Pearsall ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 231,366,340 0.9491 243,774,460 231,366,340
B - MULTIFAMILY 14,904,930 N/A 14,904,930 14,904,930
C1 - VACANT LOTS 14,095,640 N/A 14,095,640 14,095,640
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 60,472,420 0.9628 62,806,637 60,472,420
D2 - FARM & RANCH IMP 11,157,540 N/A 11,157,540 11,157,540
E - NON-AG LAND AND IMPROVEMENTS 254,506,970 0.9707 262,189,111 254,506,970
F1 - COMMERCIAL REAL 169,091,610 0.8598 196,663,887 169,091,610
F2 - INDUSTRIAL REAL 631,945,420 N/A 631,945,420 631,945,420
G - ALL MINERALS 504,774,360 1.0421 484,381,883 504,774,360
J - ALL UTILITIES 272,566,570 1.0025 271,886,853 272,566,570
L1 - COMMERCIAL PERSONAL 34,790,138 N/A 34,790,138 34,790,138
L2 - INDUSTRIAL PERSONAL 101,874,580 N/A 101,874,580 101,874,580
M1 - MOBILE HOMES 42,717,990 N/A 42,717,990 42,717,990
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 30,920 N/A 30,920 30,920
S - SPECIAL INVENTORY 730,180 N/A 730,180 730,180
Subtotal 2,345,025,608 0 2,373,950,169 2,345,025,608
Less Total Deductions 637,423,112 0 638,227,309 637,423,112
Total Taxable Value 1,707,602,496 0 1,735,722,860 1,707,602,496

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 1,736,872,843 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,707,602,496 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,736,872,843 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,707,602,496 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,811,656,822 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,838,340,488 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,707,455,030 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 1,858,022,477 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,714,950,765 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 2,108,288,783 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,079,018,436 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,108,288,783 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,079,018,436 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,183,072,762 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,209,756,428 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,078,870,970 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 2,229,438,417 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,086,366,705 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,270,347 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 74,783,979 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 26,683,666 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 19,681,989 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 7,348,269 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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082-903-02/Pearsall ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 231,366,340 0.9491 243,774,460 231,366,340
B - MULTIFAMILY 14,904,930 N/A 14,904,930 14,904,930
C1 - VACANT LOTS 14,095,640 N/A 14,095,640 14,095,640
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 60,472,420 0.9628 62,806,637 60,472,420
D2 - FARM & RANCH IMP 11,157,540 N/A 11,157,540 11,157,540
E - NON-AG LAND AND IMPROVEMENTS 254,506,970 0.9707 262,189,111 254,506,970
F1 - COMMERCIAL REAL 169,091,610 0.8598 196,663,887 169,091,610
F2 - INDUSTRIAL REAL 631,945,420 N/A 631,945,420 631,945,420
G - ALL MINERALS 504,774,360 1.0421 484,381,883 504,774,360
J - ALL UTILITIES 272,566,570 1.0025 271,886,853 272,566,570
L1 - COMMERCIAL PERSONAL 34,790,138 N/A 34,790,138 34,790,138
L2 - INDUSTRIAL PERSONAL 101,874,580 N/A 101,874,580 101,874,580
M1 - MOBILE HOMES 42,717,990 N/A 42,717,990 42,717,990
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 30,920 N/A 30,920 30,920
S - SPECIAL INVENTORY 730,180 N/A 730,180 730,180
Subtotal 2,345,025,608 2,373,950,169 2,345,025,608
Less Total Deductions 637,423,112 638,227,309 637,423,112
Total Taxable Value 1,707,602,496 1,735,722,860 1,707,602,496

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 1,736,872,843 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,707,602,496 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,736,872,843 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,707,602,496 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,811,656,822 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,838,340,488 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,707,455,030 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 1,858,022,477 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,714,950,765 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 2,108,288,783 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,079,018,436 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,108,288,783 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,079,018,436 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,183,072,762 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,209,756,428 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,078,870,970 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 2,229,438,417 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,086,366,705 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,270,347 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 74,783,979 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 26,683,666 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 19,681,989 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 7,348,269 Loss to the increase in the Over-65/Disabled Homestead

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