taxes Property Tax Assistance

2025 ISD Summary Worksheet

Roma ISD (all splits)   Starr County  

214-Starr/Starr County

214-903/Roma ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 599,411,626 0.8454 709,027,237 709,027,237
B - MULTIFAMILY 33,931,310 N/A 33,931,310 33,931,310
C1 - VACANT LOTS 30,880,150 N/A 30,880,150 30,880,150
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,957,819 0.6430 46,590,385 46,590,385
D2 - FARM & RANCH IMP 2,181,970 N/A 2,181,970 2,181,970
E - NON-AG LAND AND IMPROVEMENTS 206,805,023 0.9971 207,406,502 207,406,502
F1 - COMMERCIAL REAL 121,125,883 0.9670 125,259,445 125,259,445
F2 - INDUSTRIAL REAL 23,479,870 N/A 23,479,870 23,479,870
G - ALL MINERALS 40,792,540 N/A 40,792,540 40,792,540
J - ALL UTILITIES 82,182,400 0.9717 84,575,898 84,575,898
L1 - COMMERCIAL PERSONAL 20,566,460 N/A 20,566,460 20,566,460
L2 - INDUSTRIAL PERSONAL 307,596,370 N/A 307,596,370 307,596,370
M1 - MOBILE HOMES 3,611,730 N/A 3,611,730 3,611,730
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 237,120 N/A 237,120 237,120
S - SPECIAL INVENTORY 330,680 N/A 330,680 330,680
Subtotal 1,503,090,951 0 1,636,467,667 1,636,467,667
Less Total Deductions 659,508,193 0 679,295,300 679,295,300
Total Taxable Value 843,582,758 0 957,172,367 957,172,367

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 988,124,105 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 957,172,367 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 988,124,105 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 957,172,367 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,117,717,534 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,177,097,418 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 957,445,772 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 1,221,763,332 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 959,688,416 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 1,105,924,105 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,074,972,367 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,105,924,105 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,074,972,367 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,235,517,534 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,294,897,418 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,075,245,772 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 1,339,563,332 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,077,488,416 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,951,738 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 129,593,429 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 59,379,884 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 44,665,914 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,516,049 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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214-903-02/Roma ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 599,411,626 0.8454 709,027,237 709,027,237
B - MULTIFAMILY 33,931,310 N/A 33,931,310 33,931,310
C1 - VACANT LOTS 30,880,150 N/A 30,880,150 30,880,150
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,957,819 0.6430 46,590,385 46,590,385
D2 - FARM & RANCH IMP 2,181,970 N/A 2,181,970 2,181,970
E - NON-AG LAND AND IMPROVEMENTS 206,805,023 0.9971 207,406,502 207,406,502
F1 - COMMERCIAL REAL 121,125,883 0.9670 125,259,445 125,259,445
F2 - INDUSTRIAL REAL 23,479,870 N/A 23,479,870 23,479,870
G - ALL MINERALS 40,792,540 N/A 40,792,540 40,792,540
J - ALL UTILITIES 82,182,400 0.9717 84,575,898 84,575,898
L1 - COMMERCIAL PERSONAL 20,566,460 N/A 20,566,460 20,566,460
L2 - INDUSTRIAL PERSONAL 307,596,370 N/A 307,596,370 307,596,370
M1 - MOBILE HOMES 3,611,730 N/A 3,611,730 3,611,730
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 237,120 N/A 237,120 237,120
S - SPECIAL INVENTORY 330,680 N/A 330,680 330,680
Subtotal 1,503,090,951 1,636,467,667 1,636,467,667
Less Total Deductions 659,508,193 679,295,300 679,295,300
Total Taxable Value 843,582,758 957,172,367 957,172,367

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 988,124,105 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 957,172,367 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 988,124,105 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 957,172,367 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,117,717,534 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,177,097,418 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 957,445,772 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 1,221,763,332 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 959,688,416 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 1,105,924,105 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,074,972,367 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,105,924,105 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,074,972,367 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,235,517,534 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,294,897,418 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,075,245,772 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 1,339,563,332 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,077,488,416 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,951,738 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 129,593,429 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 59,379,884 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 44,665,914 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,516,049 Loss to the increase in the Over-65/Disabled Homestead

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