taxes Property Tax Assistance

2025 ISD Summary Worksheet

Charlotte ISD (all splits)   Atascosa County   Frio County  

007-Atascosa/Atascosa County

007-901/Charlotte ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 74,091,512 0.9899 74,847,471 74,091,512
B - MULTIFAMILY 270,470 N/A 270,470 270,470
C1 - VACANT LOTS 3,610,480 N/A 3,610,480 3,610,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,598,369 1.0260 16,177,370 16,598,369
D2 - FARM & RANCH IMP 2,296,682 N/A 2,296,682 2,296,682
E - NON-AG LAND AND IMPROVEMENTS 103,514,178 0.8771 118,018,673 103,514,178
F1 - COMMERCIAL REAL 25,195,719 N/A 25,195,719 25,195,719
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 249,235,625 0.9756 255,469,070 249,235,625
J - ALL UTILITIES 29,662,237 0.7962 37,254,756 29,662,237
L1 - COMMERCIAL PERSONAL 3,445,090 N/A 3,445,090 3,445,090
L2 - INDUSTRIAL PERSONAL 13,817,660 N/A 13,817,660 13,817,660
M1 - MOBILE HOMES 12,403,970 N/A 12,403,970 12,403,970
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,653,070 N/A 1,653,070 1,653,070
Subtotal 535,795,062 0 564,460,481 535,795,062
Less Total Deductions 87,787,568 0 88,115,277 87,787,568
Total Taxable Value 448,007,494 0 476,345,204 448,007,494

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 457,985,094 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 448,007,494 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 457,985,094 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 448,007,494 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 479,712,388 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 486,553,635 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 448,705,675 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 491,332,125 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 450,791,081 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 457,985,094 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 448,007,494 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 457,985,094 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 448,007,494 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 479,712,388 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 486,553,635 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 448,705,675 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 491,332,125 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 450,791,081 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,977,600 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 21,727,294 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 6,841,247 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,778,490 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,783,587 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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082-Frio/Frio County

007-901/Charlotte ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 128,360 N/A 128,360 128,360
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,487,040 N/A 2,487,040 2,487,040
D2 - FARM & RANCH IMP 372,070 N/A 372,070 372,070
E - NON-AG LAND AND IMPROVEMENTS 4,866,150 N/A 4,866,150 4,866,150
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 2,716,360 N/A 2,716,360 2,716,360
J - ALL UTILITIES 4,998,200 N/A 4,998,200 4,998,200
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 262,700 N/A 262,700 262,700
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 15,830,880 0 15,830,880 15,830,880
Less Total Deductions 3,383,378 0 3,383,378 3,383,378
Total Taxable Value 12,447,502 0 12,447,502 12,447,502

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 12,804,061 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,447,502 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 12,804,061 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,447,502 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,589,730 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 13,859,728 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 12,447,502 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 14,054,686 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 12,657,722 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 12,804,061 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,447,502 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 12,804,061 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,447,502 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,589,730 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 13,859,728 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 12,447,502 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 14,054,686 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 12,657,722 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 356,559 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 785,669 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 269,998 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 194,958 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 210,220 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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007-901-02/Charlotte ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 74,219,872 0.9899 74,975,831 74,219,872
B - MULTIFAMILY 270,470 N/A 270,470 270,470
C1 - VACANT LOTS 3,610,480 N/A 3,610,480 3,610,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,085,409 1.0226 18,664,410 19,085,409
D2 - FARM & RANCH IMP 2,668,752 N/A 2,668,752 2,668,752
E - NON-AG LAND AND IMPROVEMENTS 108,380,328 0.8820 122,884,823 108,380,328
F1 - COMMERCIAL REAL 25,195,719 N/A 25,195,719 25,195,719
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 251,951,985 0.9759 258,185,430 251,951,985
J - ALL UTILITIES 34,660,437 0.8203 42,252,956 34,660,437
L1 - COMMERCIAL PERSONAL 3,445,090 N/A 3,445,090 3,445,090
L2 - INDUSTRIAL PERSONAL 13,817,660 N/A 13,817,660 13,817,660
M1 - MOBILE HOMES 12,666,670 N/A 12,666,670 12,666,670
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,653,070 N/A 1,653,070 1,653,070
Subtotal 551,625,942 580,291,361 551,625,942
Less Total Deductions 91,170,946 91,498,655 91,170,946
Total Taxable Value 460,454,996 488,792,706 460,454,996

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 470,789,155 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 460,454,996 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 470,789,155 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 460,454,996 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 493,302,118 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 500,413,363 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 461,153,177 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 505,386,811 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 463,448,803 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 470,789,155 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 460,454,996 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 470,789,155 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 460,454,996 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 493,302,118 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 500,413,363 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 461,153,177 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 505,386,811 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 463,448,803 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,334,159 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 22,512,963 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,111,245 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,973,448 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,993,807 Loss to the increase in the Over-65/Disabled Homestead

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