taxes Property Tax Assistance

2025 ISD Summary Worksheet

Gregory-Portland ISD (all splits)   San Patricio County  

205-San Patricio/San Patricio County

205-902/Gregory-Portland ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,824,621,556 1.0305 1,770,617,716 1,824,621,556
B - MULTIFAMILY 239,900,326 0.9632 249,065,953 239,900,326
C1 - VACANT LOTS 58,990,467 N/A 58,990,467 58,990,467
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,633,460 0.8445 19,696,292 16,633,460
D2 - FARM & RANCH IMP 4,262,280 N/A 4,262,280 4,262,280
E - NON-AG LAND AND IMPROVEMENTS 94,914,741 N/A 94,914,741 94,914,741
F1 - COMMERCIAL REAL 375,946,935 0.8402 447,449,339 375,946,935
F2 - INDUSTRIAL REAL 15,517,819,090 N/A 15,517,819,090 15,517,819,090
G - ALL MINERALS 1,309,290 N/A 1,309,290 1,309,290
J - ALL UTILITIES 316,890,658 0.9471 334,590,495 316,890,658
L1 - COMMERCIAL PERSONAL 64,106,324 N/A 64,106,324 64,106,324
L2 - INDUSTRIAL PERSONAL 522,537,470 N/A 522,537,470 522,537,470
M1 - MOBILE HOMES 5,467,084 N/A 5,467,084 5,467,084
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 25,996,422 N/A 25,996,422 25,996,422
S - SPECIAL INVENTORY 2,634,310 N/A 2,634,310 2,634,310
Subtotal 19,072,030,413 0 19,119,457,273 19,072,030,413
Less Total Deductions 15,072,789,519 0 15,071,512,524 15,072,789,519
Total Taxable Value 3,999,240,894 0 4,047,944,749 3,999,240,894

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 4,177,791,630 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,999,240,894 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,177,791,630 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,999,240,894 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,465,010,846 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,539,442,022 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,999,981,614 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 4,589,317,815 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,068,565,086 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 16,750,587,380 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 16,572,036,644 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 16,750,587,380 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 16,572,036,644 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 17,037,806,596 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 17,112,237,772 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 16,572,777,364 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 17,162,113,565 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 16,641,360,836 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 178,550,736 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 287,219,216 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 74,431,176 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 49,875,793 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 69,324,192 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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205-902-02/Gregory-Portland ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,824,621,556 1.0305 1,770,617,716 1,824,621,556
B - MULTIFAMILY 239,900,326 0.9632 249,065,953 239,900,326
C1 - VACANT LOTS 58,990,467 N/A 58,990,467 58,990,467
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,633,460 0.8445 19,696,292 16,633,460
D2 - FARM & RANCH IMP 4,262,280 N/A 4,262,280 4,262,280
E - NON-AG LAND AND IMPROVEMENTS 94,914,741 N/A 94,914,741 94,914,741
F1 - COMMERCIAL REAL 375,946,935 0.8402 447,449,339 375,946,935
F2 - INDUSTRIAL REAL 15,517,819,090 N/A 15,517,819,090 15,517,819,090
G - ALL MINERALS 1,309,290 N/A 1,309,290 1,309,290
J - ALL UTILITIES 316,890,658 0.9471 334,590,495 316,890,658
L1 - COMMERCIAL PERSONAL 64,106,324 N/A 64,106,324 64,106,324
L2 - INDUSTRIAL PERSONAL 522,537,470 N/A 522,537,470 522,537,470
M1 - MOBILE HOMES 5,467,084 N/A 5,467,084 5,467,084
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 25,996,422 N/A 25,996,422 25,996,422
S - SPECIAL INVENTORY 2,634,310 N/A 2,634,310 2,634,310
Subtotal 19,072,030,413 19,119,457,273 19,072,030,413
Less Total Deductions 15,072,789,519 15,071,512,524 15,072,789,519
Total Taxable Value 3,999,240,894 4,047,944,749 3,999,240,894

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 4,177,791,630 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,999,240,894 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,177,791,630 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,999,240,894 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,465,010,846 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,539,442,022 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,999,981,614 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 4,589,317,815 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,068,565,086 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 16,750,587,380 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 16,572,036,644 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 16,750,587,380 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 16,572,036,644 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 17,037,806,596 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 17,112,237,772 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 16,572,777,364 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 17,162,113,565 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 16,641,360,836 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 178,550,736 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 287,219,216 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 74,431,176 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 49,875,793 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 69,324,192 Loss to the increase in the Over-65/Disabled Homestead

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