taxes Property Tax Assistance

2025 ISD Summary Worksheet

La Joya ISD (all splits)   Hidalgo County  

108-Hidalgo/Hidalgo County

108-912/La Joya ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,462,622,564 0.9872 4,520,484,769 4,462,622,564
B - MULTIFAMILY 164,425,442 N/A 164,425,442 164,425,442
C1 - VACANT LOTS 241,454,805 N/A 241,454,805 241,454,805
C2 - COLONIA LOTS 495,014 N/A 495,014 495,014
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,822,683 0.8437 24,680,693 20,822,683
D2 - FARM & RANCH IMP 6,220,346 N/A 6,220,346 6,220,346
E - NON-AG LAND AND IMPROVEMENTS 286,169,168 0.9693 295,232,815 286,169,168
F1 - COMMERCIAL REAL 560,007,390 0.7477 748,973,372 560,007,390
F2 - INDUSTRIAL REAL 25,214,670 N/A 25,214,670 25,214,670
G - ALL MINERALS 19,757,120 N/A 19,757,120 19,757,120
J - ALL UTILITIES 130,728,024 N/A 130,728,024 130,728,024
L1 - COMMERCIAL PERSONAL 135,086,048 N/A 135,086,048 135,086,048
L2 - INDUSTRIAL PERSONAL 21,293,909 N/A 21,293,909 21,293,909
M1 - MOBILE HOMES 37,328,651 N/A 37,328,651 37,328,651
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,723,814 N/A 8,723,814 8,723,814
S - SPECIAL INVENTORY 4,162,650 N/A 4,162,650 4,162,650
Subtotal 6,124,512,298 0 6,384,262,142 6,124,512,298
Less Total Deductions 2,646,525,965 0 2,653,095,407 2,646,525,965
Total Taxable Value 3,477,986,333 0 3,731,166,735 3,477,986,333

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 3,857,562,841 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,477,986,333 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,857,562,841 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,477,986,333 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,709,820,893 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,959,017,252 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,483,449,275 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 5,127,092,919 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,539,842,582 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 3,857,562,841 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,477,986,333 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,857,562,841 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,477,986,333 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,709,820,893 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,959,017,252 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,483,449,275 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 5,127,092,919 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,539,842,582 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 379,576,508 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 852,258,052 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 249,196,359 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 168,075,667 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 61,856,249 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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108-912-02/La Joya ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,462,622,564 0.9872 4,520,484,769 4,462,622,564
B - MULTIFAMILY 164,425,442 N/A 164,425,442 164,425,442
C1 - VACANT LOTS 241,454,805 N/A 241,454,805 241,454,805
C2 - COLONIA LOTS 495,014 N/A 495,014 495,014
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,822,683 0.8437 24,680,693 20,822,683
D2 - FARM & RANCH IMP 6,220,346 N/A 6,220,346 6,220,346
E - NON-AG LAND AND IMPROVEMENTS 286,169,168 0.9693 295,232,815 286,169,168
F1 - COMMERCIAL REAL 560,007,390 0.7477 748,973,372 560,007,390
F2 - INDUSTRIAL REAL 25,214,670 N/A 25,214,670 25,214,670
G - ALL MINERALS 19,757,120 N/A 19,757,120 19,757,120
J - ALL UTILITIES 130,728,024 N/A 130,728,024 130,728,024
L1 - COMMERCIAL PERSONAL 135,086,048 N/A 135,086,048 135,086,048
L2 - INDUSTRIAL PERSONAL 21,293,909 N/A 21,293,909 21,293,909
M1 - MOBILE HOMES 37,328,651 N/A 37,328,651 37,328,651
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 8,723,814 N/A 8,723,814 8,723,814
S - SPECIAL INVENTORY 4,162,650 N/A 4,162,650 4,162,650
Subtotal 6,124,512,298 6,384,262,142 6,124,512,298
Less Total Deductions 2,646,525,965 2,653,095,407 2,646,525,965
Total Taxable Value 3,477,986,333 3,731,166,735 3,477,986,333

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 3,857,562,841 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,477,986,333 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,857,562,841 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,477,986,333 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,709,820,893 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,959,017,252 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,483,449,275 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 5,127,092,919 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,539,842,582 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 3,857,562,841 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,477,986,333 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,857,562,841 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,477,986,333 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,709,820,893 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,959,017,252 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,483,449,275 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 5,127,092,919 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,539,842,582 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 379,576,508 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 852,258,052 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 249,196,359 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 168,075,667 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 61,856,249 Loss to the increase in the Over-65/Disabled Homestead

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