taxes Property Tax Assistance

2025 ISD Summary Worksheet

Mathis ISD (all splits)   Bee County   Live Oak County   San Patricio County  

013-Bee/Bee County

205-904/Mathis ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,043,780 N/A 2,043,780 2,043,780
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 18,770 N/A 18,770 18,770
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,501,430 N/A 1,501,430 1,501,430
D2 - FARM & RANCH IMP 269,750 N/A 269,750 269,750
E - NON-AG LAND AND IMPROVEMENTS 3,450,270 N/A 3,450,270 3,450,270
F1 - COMMERCIAL REAL 266,320 N/A 266,320 266,320
F2 - INDUSTRIAL REAL 5,812,710 N/A 5,812,710 5,812,710
G - ALL MINERALS 1,092,775 N/A 1,092,775 1,092,775
J - ALL UTILITIES 1,777,600 N/A 1,777,600 1,777,600
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 71,920 N/A 71,920 71,920
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 16,305,325 0 16,305,325 16,305,325
Less Total Deductions 6,728,824 0 6,728,824 6,728,824
Total Taxable Value 9,576,501 0 9,576,501 9,576,501

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 9,907,713 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 9,576,501 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 9,907,713 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 9,576,501 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,543,264 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 10,708,264 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 9,720,800 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 10,824,560 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 9,726,501 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 14,720,423 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 14,389,211 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,720,423 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 14,389,211 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,355,974 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 15,520,974 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 14,533,510 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 15,637,270 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 14,539,211 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 331,212 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 635,551 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 165,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 116,296 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 150,000 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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149-Live Oak/Live Oak County

205-904/Mathis ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 45,091,270 0.9194 49,044,235 49,044,235
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,447,737 N/A 4,447,737 4,447,737
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,246,620 1.0362 2,168,100 2,168,100
D2 - FARM & RANCH IMP 625,980 N/A 625,980 625,980
E - NON-AG LAND AND IMPROVEMENTS 12,431,883 0.9755 12,744,114 12,744,114
F1 - COMMERCIAL REAL 5,442,956 N/A 5,442,956 5,442,956
F2 - INDUSTRIAL REAL 2,240 N/A 2,240 2,240
G - ALL MINERALS 296,845 N/A 296,845 296,845
J - ALL UTILITIES 36,730,886 1.0029 36,624,674 36,624,674
L1 - COMMERCIAL PERSONAL 1,356,460 N/A 1,356,460 1,356,460
L2 - INDUSTRIAL PERSONAL 2,399,646 N/A 2,399,646 2,399,646
M1 - MOBILE HOMES 6,596,763 N/A 6,596,763 6,596,763
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 39,080 N/A 39,080 39,080
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 117,708,366 0 121,788,830 121,788,830
Less Total Deductions 41,372,896 0 42,350,858 42,350,858
Total Taxable Value 76,335,470 0 79,437,972 79,437,972

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 83,077,674 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 79,437,972 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 83,077,674 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 79,437,972 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 91,911,961 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 94,863,362 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 79,437,972 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 97,072,808 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 81,328,031 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 83,077,674 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 79,437,972 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 83,077,674 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 79,437,972 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 91,911,961 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 94,863,362 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 79,437,972 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 97,072,808 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 81,328,031 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,639,702 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 8,834,287 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,951,401 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,209,446 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,890,059 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 YOUR SCHOOL DISTRICT WAS NOT VALID IN THE LAST TWO STUDIES.


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205-San Patricio/San Patricio County

205-904/Mathis ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 192,497,899 0.9517 202,267,415 192,497,899
B - MULTIFAMILY 4,030,894 N/A 4,030,894 4,030,894
C1 - VACANT LOTS 12,977,668 N/A 12,977,668 12,977,668
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,463,571 0.7599 24,298,793 18,463,571
D2 - FARM & RANCH IMP 3,633,502 N/A 3,633,502 3,633,502
E - NON-AG LAND AND IMPROVEMENTS 308,264,440 0.9221 334,306,952 308,264,440
F1 - COMMERCIAL REAL 78,947,735 0.9447 83,569,107 78,947,735
F2 - INDUSTRIAL REAL 190,881,718 N/A 190,881,718 190,881,718
G - ALL MINERALS 7,519,890 N/A 7,519,890 7,519,890
J - ALL UTILITIES 151,773,243 1.0027 151,364,559 151,773,243
L1 - COMMERCIAL PERSONAL 21,191,622 N/A 21,191,622 21,191,622
L2 - INDUSTRIAL PERSONAL 9,302,200 N/A 9,302,200 9,302,200
M1 - MOBILE HOMES 5,273,203 N/A 5,273,203 5,273,203
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 105,675 N/A 105,675 105,675
S - SPECIAL INVENTORY 1,494,479 N/A 1,494,479 1,494,479
Subtotal 1,006,357,739 0 1,052,217,677 1,006,357,739
Less Total Deductions 428,987,796 0 433,676,478 428,987,796
Total Taxable Value 577,369,943 0 618,541,199 577,369,943

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 607,454,319 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 577,369,943 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 607,454,319 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 577,369,943 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 685,627,208 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 711,687,794 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 587,925,403 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 729,973,073 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 588,662,134 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 746,767,249 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 716,682,873 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 746,767,249 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 716,682,873 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 824,940,138 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 851,000,724 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 727,238,333 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 869,286,003 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 727,975,064 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,084,376 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 78,172,889 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 26,060,586 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 18,285,279 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,292,191 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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205-904-02/Mathis ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 239,632,949 0.9458 253,355,430 243,585,914
B - MULTIFAMILY 4,030,894 N/A 4,030,894 4,030,894
C1 - VACANT LOTS 17,444,175 N/A 17,444,175 17,444,175
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,211,621 0.7942 27,968,323 22,133,101
D2 - FARM & RANCH IMP 4,529,232 N/A 4,529,232 4,529,232
E - NON-AG LAND AND IMPROVEMENTS 324,146,593 0.9248 350,501,336 324,458,824
F1 - COMMERCIAL REAL 84,657,011 0.9482 89,278,383 84,657,011
F2 - INDUSTRIAL REAL 196,696,668 N/A 196,696,668 196,696,668
G - ALL MINERALS 8,909,510 N/A 8,909,510 8,909,510
J - ALL UTILITIES 190,281,729 1.0027 189,766,833 190,175,517
L1 - COMMERCIAL PERSONAL 22,548,082 N/A 22,548,082 22,548,082
L2 - INDUSTRIAL PERSONAL 11,701,846 N/A 11,701,846 11,701,846
M1 - MOBILE HOMES 11,941,886 N/A 11,941,886 11,941,886
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 144,755 N/A 144,755 144,755
S - SPECIAL INVENTORY 1,494,479 N/A 1,494,479 1,494,479
Subtotal 1,140,371,430 1,190,311,832 1,144,451,894
Less Total Deductions 477,089,516 482,756,160 478,067,478
Total Taxable Value 663,281,914 707,555,672 666,384,416

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 700,439,706 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 666,384,416 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 700,439,706 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 666,384,416 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 788,082,433 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 817,259,420 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 677,084,175 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 837,870,441 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 679,716,666 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 844,565,346 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 810,510,056 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 844,565,346 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 810,510,056 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 932,208,073 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 961,385,060 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 821,209,815 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 981,996,081 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 823,842,306 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 34,055,290 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 87,642,727 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 29,176,987 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 20,611,021 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 13,332,250 Loss to the increase in the Over-65/Disabled Homestead

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