taxes Property Tax Assistance

2025 ISD Summary Worksheet

Boling ISD (all splits)   Matagorda County   Wharton County  

158-Matagorda/Matagorda County

241-901/Boling ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,930,860 N/A 10,930,860 10,930,860
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 926,800 N/A 926,800 926,800
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,696,830 N/A 1,696,830 1,696,830
D2 - FARM & RANCH IMP 663,360 N/A 663,360 663,360
E - NON-AG LAND AND IMPROVEMENTS 13,307,229 N/A 13,307,229 13,307,229
F1 - COMMERCIAL REAL 129,009 N/A 129,009 129,009
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 27,315,610 N/A 27,315,610 27,315,610
L1 - COMMERCIAL PERSONAL 4,150 N/A 4,150 4,150
L2 - INDUSTRIAL PERSONAL 72,140 N/A 72,140 72,140
M1 - MOBILE HOMES 458,030 N/A 458,030 458,030
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 55,504,018 0 55,504,018 55,504,018
Less Total Deductions 13,161,662 0 13,161,662 13,161,662
Total Taxable Value 42,342,356 0 42,342,356 42,342,356

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 43,886,554 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 42,342,356 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 43,886,554 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 42,342,356 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 47,409,125 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 48,592,243 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 42,743,080 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 49,437,613 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 42,794,829 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 43,886,554 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 42,342,356 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 43,886,554 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 42,342,356 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 47,409,125 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 48,592,243 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 42,743,080 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 49,437,613 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 42,794,829 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,544,198 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 3,522,571 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,183,118 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 845,370 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 452,473 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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241-Wharton/Wharton County

241-901/Boling ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 233,185,119 0.9578 243,459,093 233,185,119
B - MULTIFAMILY 2,102,060 N/A 2,102,060 2,102,060
C1 - VACANT LOTS 28,199,854 0.9267 30,430,403 28,199,854
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,606,554 0.9381 15,569,789 14,606,554
D2 - FARM & RANCH IMP 3,207,129 N/A 3,207,129 3,207,129
E - NON-AG LAND AND IMPROVEMENTS 108,359,690 0.8894 121,834,596 108,359,690
F1 - COMMERCIAL REAL 24,254,535 0.9941 24,398,486 24,254,535
F2 - INDUSTRIAL REAL 35,513,489 N/A 35,513,489 35,513,489
G - ALL MINERALS 2,331,650 N/A 2,331,650 2,331,650
J - ALL UTILITIES 74,408,746 0.9400 79,158,240 74,408,746
L1 - COMMERCIAL PERSONAL 8,411,049 N/A 8,411,049 8,411,049
L2 - INDUSTRIAL PERSONAL 121,228,182 N/A 121,228,182 121,228,182
M1 - MOBILE HOMES 1,942,725 N/A 1,942,725 1,942,725
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,451,758 N/A 2,451,758 2,451,758
Subtotal 660,202,540 0 692,038,649 660,202,540
Less Total Deductions 173,475,871 0 176,169,237 173,475,871
Total Taxable Value 486,726,669 0 515,869,412 486,726,669

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 514,954,591 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 486,726,669 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 514,954,591 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 486,726,669 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 569,710,347 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 585,679,266 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 499,422,077 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 596,608,476 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 498,480,021 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 514,954,591 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 486,726,669 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 514,954,591 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 486,726,669 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 569,710,347 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 585,679,266 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 499,422,077 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 596,608,476 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 498,480,021 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,227,922 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 54,755,756 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,968,919 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,929,210 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,753,352 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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241-901-02/Boling ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 244,115,979 0.9596 254,389,953 244,115,979
B - MULTIFAMILY 2,102,060 N/A 2,102,060 2,102,060
C1 - VACANT LOTS 29,126,654 0.9289 31,357,203 29,126,654
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,303,384 0.9442 17,266,619 16,303,384
D2 - FARM & RANCH IMP 3,870,489 N/A 3,870,489 3,870,489
E - NON-AG LAND AND IMPROVEMENTS 121,666,919 0.9003 135,141,825 121,666,919
F1 - COMMERCIAL REAL 24,383,544 0.9941 24,527,495 24,383,544
F2 - INDUSTRIAL REAL 35,513,489 N/A 35,513,489 35,513,489
G - ALL MINERALS 2,331,650 N/A 2,331,650 2,331,650
J - ALL UTILITIES 101,724,356 0.9554 106,473,850 101,724,356
L1 - COMMERCIAL PERSONAL 8,415,199 N/A 8,415,199 8,415,199
L2 - INDUSTRIAL PERSONAL 121,300,322 N/A 121,300,322 121,300,322
M1 - MOBILE HOMES 2,400,755 N/A 2,400,755 2,400,755
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,451,758 N/A 2,451,758 2,451,758
Subtotal 715,706,558 747,542,667 715,706,558
Less Total Deductions 186,637,533 189,330,899 186,637,533
Total Taxable Value 529,069,025 558,211,768 529,069,025

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 558,841,145 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 529,069,025 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 558,841,145 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 529,069,025 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 617,119,472 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 634,271,509 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 542,165,157 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 646,046,089 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 541,274,850 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 558,841,145 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 529,069,025 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 558,841,145 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 529,069,025 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 617,119,472 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 634,271,509 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 542,165,157 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 646,046,089 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 541,274,850 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,772,120 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 58,278,327 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 17,152,037 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,774,580 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,205,825 Loss to the increase in the Over-65/Disabled Homestead

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