taxes Property Tax Assistance

2025 ISD Summary Worksheet

McAllen ISD (all splits)   Hidalgo County  

108-Hidalgo/Hidalgo County

108-906/McAllen ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,400,101,708 0.9614 7,697,214,175 7,400,101,708
B - MULTIFAMILY 788,345,527 1.1324 696,172,313 788,345,527
C1 - VACANT LOTS 253,998,795 N/A 253,998,795 253,998,795
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 770,462 0.8150 945,349 770,462
D2 - FARM & RANCH IMP 424,825 N/A 424,825 424,825
E - NON-AG LAND AND IMPROVEMENTS 45,945,433 N/A 45,945,433 45,945,433
F1 - COMMERCIAL REAL 3,481,471,511 0.9072 3,837,600,872 3,481,471,511
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,621,440 N/A 1,621,440 1,621,440
J - ALL UTILITIES 119,693,568 N/A 119,693,568 119,693,568
L1 - COMMERCIAL PERSONAL 984,360,061 1.0162 968,667,645 984,360,061
L2 - INDUSTRIAL PERSONAL 130,291,881 N/A 130,291,881 130,291,881
M1 - MOBILE HOMES 21,917,294 N/A 21,917,294 21,917,294
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,089,689 N/A 8,089,689 8,089,689
S - SPECIAL INVENTORY 71,062,507 N/A 71,062,507 71,062,507
Subtotal 13,308,094,701 0 13,853,645,786 13,308,094,701
Less Total Deductions 4,048,923,623 0 4,095,014,538 4,048,923,623
Total Taxable Value 9,259,171,078 0 9,758,631,248 9,259,171,078

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 9,962,583,898 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 9,259,171,078 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 9,962,583,898 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 9,259,171,078 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 11,178,450,922 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 11,494,373,680 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 9,360,677,086 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 11,705,955,915 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 9,499,631,302 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 9,962,583,898 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 9,259,171,078 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 9,962,583,898 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 9,259,171,078 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 11,178,450,922 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 11,494,373,680 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 9,360,677,086 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 11,705,955,915 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 9,499,631,302 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 703,412,820 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 1,215,867,024 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 315,922,758 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 211,582,235 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 240,460,224 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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108-906-02/McAllen ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,400,101,708 0.9614 7,697,214,175 7,400,101,708
B - MULTIFAMILY 788,345,527 1.1324 696,172,313 788,345,527
C1 - VACANT LOTS 253,998,795 N/A 253,998,795 253,998,795
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 770,462 0.8150 945,349 770,462
D2 - FARM & RANCH IMP 424,825 N/A 424,825 424,825
E - NON-AG LAND AND IMPROVEMENTS 45,945,433 N/A 45,945,433 45,945,433
F1 - COMMERCIAL REAL 3,481,471,511 0.9072 3,837,600,872 3,481,471,511
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,621,440 N/A 1,621,440 1,621,440
J - ALL UTILITIES 119,693,568 N/A 119,693,568 119,693,568
L1 - COMMERCIAL PERSONAL 984,360,061 1.0162 968,667,645 984,360,061
L2 - INDUSTRIAL PERSONAL 130,291,881 N/A 130,291,881 130,291,881
M1 - MOBILE HOMES 21,917,294 N/A 21,917,294 21,917,294
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,089,689 N/A 8,089,689 8,089,689
S - SPECIAL INVENTORY 71,062,507 N/A 71,062,507 71,062,507
Subtotal 13,308,094,701 13,853,645,786 13,308,094,701
Less Total Deductions 4,048,923,623 4,095,014,538 4,048,923,623
Total Taxable Value 9,259,171,078 9,758,631,248 9,259,171,078

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 9,962,583,898 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 9,259,171,078 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 9,962,583,898 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 9,259,171,078 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 11,178,450,922 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 11,494,373,680 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 9,360,677,086 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 11,705,955,915 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 9,499,631,302 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 9,962,583,898 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 9,259,171,078 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 9,962,583,898 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 9,259,171,078 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 11,178,450,922 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 11,494,373,680 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 9,360,677,086 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 11,705,955,915 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 9,499,631,302 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 703,412,820 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 1,215,867,024 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 315,922,758 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 211,582,235 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 240,460,224 Loss to the increase in the Over-65/Disabled Homestead

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