taxes Property Tax Assistance

2025 ISD Summary Worksheet

Boerne ISD (all splits)   Bexar County   Comal County   Kendall County  

015-Bexar/Bexar County

130-901/Boerne ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,439,765,066 N/A 4,439,765,066 4,439,765,066
B - MULTIFAMILY 196,104,760 N/A 196,104,760 196,104,760
C1 - VACANT LOTS 51,000,100 N/A 51,000,100 51,000,100
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 744,733 N/A 744,733 744,733
D2 - FARM & RANCH IMP 1,584,446 N/A 1,584,446 1,584,446
E - NON-AG LAND AND IMPROVEMENTS 169,364,486 N/A 169,364,486 169,364,486
F1 - COMMERCIAL REAL 253,208,296 N/A 253,208,296 253,208,296
F2 - INDUSTRIAL REAL 3,844,770 N/A 3,844,770 3,844,770
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,724,550 N/A 4,724,550 4,724,550
L1 - COMMERCIAL PERSONAL 52,208,573 N/A 52,208,573 52,208,573
L2 - INDUSTRIAL PERSONAL 1,309,225 N/A 1,309,225 1,309,225
M1 - MOBILE HOMES 2,736,730 N/A 2,736,730 2,736,730
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 34,368,990 N/A 34,368,990 34,368,990
S - SPECIAL INVENTORY 5,790,350 N/A 5,790,350 5,790,350
Subtotal 5,216,755,075 0 5,216,755,075 5,216,755,075
Less Total Deductions 1,784,951,910 0 1,784,951,910 1,784,951,910
Total Taxable Value 3,431,803,165 0 3,431,803,165 3,431,803,165

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 3,671,695,668 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,431,803,165 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,671,695,668 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,431,803,165 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,033,943,955 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,124,818,725 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,819,845,504 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 4,185,424,427 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,535,913,452 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 3,671,695,668 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,431,803,165 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,671,695,668 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,431,803,165 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,033,943,955 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,124,818,725 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,819,845,504 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 4,185,424,427 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,535,913,452 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 239,892,503 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 362,248,287 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 90,874,770 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 60,605,702 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 104,110,287 Loss to the increase in the Over-65/Disabled Homestead

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


Back to top


046-Comal/Comal County

130-901/Boerne ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 289,362,448 N/A 289,362,448 289,362,448
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,259,530 N/A 1,259,530 1,259,530
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,094 N/A 17,094 17,094
D2 - FARM & RANCH IMP 23,400 N/A 23,400 23,400
E - NON-AG LAND AND IMPROVEMENTS 3,864,338 N/A 3,864,338 3,864,338
F1 - COMMERCIAL REAL 2,360,131 N/A 2,360,131 2,360,131
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 309,150 N/A 309,150 309,150
L1 - COMMERCIAL PERSONAL 192,710 N/A 192,710 192,710
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 297,388,801 0 297,388,801 297,388,801
Less Total Deductions 114,981,115 0 114,981,115 114,981,115
Total Taxable Value 182,407,686 0 182,407,686 182,407,686

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 195,289,232 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 182,407,686 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 195,289,232 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 182,407,686 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 214,853,833 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 219,788,791 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 202,005,173 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 223,082,140 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 189,411,204 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 195,289,232 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 182,407,686 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 195,289,232 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 182,407,686 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 214,853,833 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 219,788,791 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 202,005,173 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 223,082,140 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 189,411,204 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,881,546 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 19,564,601 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,934,958 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,293,349 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 7,003,518 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.


Back to top


130-Kendall/Kendall County

130-901/Boerne ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 8,638,764,553 0.9820 8,797,112,579 8,638,764,553
B - MULTIFAMILY 138,292,724 N/A 138,292,724 138,292,724
C1 - VACANT LOTS 412,202,379 0.9585 430,049,430 412,202,379
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,155,095 1.0173 8,999,399 9,155,095
D2 - FARM & RANCH IMP 34,602,651 N/A 34,602,651 34,602,651
E - NON-AG LAND AND IMPROVEMENTS 916,296,095 0.9499 964,623,745 916,296,095
F1 - COMMERCIAL REAL 1,103,003,496 0.8564 1,287,953,638 1,103,003,496
F2 - INDUSTRIAL REAL 30,260,440 N/A 30,260,440 30,260,440
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 63,267,300 N/A 63,267,300 63,267,300
L1 - COMMERCIAL PERSONAL 191,012,360 N/A 191,012,360 191,012,360
L2 - INDUSTRIAL PERSONAL 95,111,320 N/A 95,111,320 95,111,320
M1 - MOBILE HOMES 6,107,310 N/A 6,107,310 6,107,310
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 92,321,077 N/A 92,321,077 92,321,077
S - SPECIAL INVENTORY 96,164,220 N/A 96,164,220 96,164,220
Subtotal 11,826,561,020 0 12,235,878,193 11,826,561,020
Less Total Deductions 3,814,526,749 0 3,871,346,093 3,814,526,749
Total Taxable Value 8,012,034,271 0 8,364,532,100 8,012,034,271

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 8,445,524,365 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,012,034,271 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,445,524,365 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,012,034,271 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 9,114,605,985 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 9,284,777,529 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,770,634,330 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 9,399,282,786 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,244,851,215 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 8,445,524,365 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,012,034,271 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,445,524,365 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,012,034,271 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 9,114,605,985 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 9,284,777,529 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,770,634,330 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 9,399,282,786 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,244,851,215 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 433,490,094 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 669,081,620 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 170,171,544 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 114,505,257 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 232,816,944 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.


Back to top


130-901-02/Boerne ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 13,367,892,067 0.9883 13,526,240,093 13,367,892,067
B - MULTIFAMILY 334,397,484 N/A 334,397,484 334,397,484
C1 - VACANT LOTS 464,462,009 0.9630 482,309,060 464,462,009
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,916,922 1.0160 9,761,226 9,916,922
D2 - FARM & RANCH IMP 36,210,497 N/A 36,210,497 36,210,497
E - NON-AG LAND AND IMPROVEMENTS 1,089,524,919 0.9575 1,137,852,569 1,089,524,919
F1 - COMMERCIAL REAL 1,358,571,923 0.8802 1,543,522,065 1,358,571,923
F2 - INDUSTRIAL REAL 34,105,210 N/A 34,105,210 34,105,210
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 68,301,000 N/A 68,301,000 68,301,000
L1 - COMMERCIAL PERSONAL 243,413,643 N/A 243,413,643 243,413,643
L2 - INDUSTRIAL PERSONAL 96,420,545 N/A 96,420,545 96,420,545
M1 - MOBILE HOMES 8,844,040 N/A 8,844,040 8,844,040
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 126,690,067 N/A 126,690,067 126,690,067
S - SPECIAL INVENTORY 101,954,570 N/A 101,954,570 101,954,570
Subtotal 17,340,704,896 17,750,022,069 17,340,704,896
Less Total Deductions 5,714,459,774 5,771,279,118 5,714,459,774
Total Taxable Value 11,626,245,122 11,978,742,951 11,626,245,122

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 12,312,509,265 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 11,626,245,122 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 12,312,509,265 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 11,626,245,122 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,363,403,773 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 13,629,385,045 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 12,792,485,007 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 13,807,789,353 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 11,970,175,871 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 12,312,509,265 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 11,626,245,122 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 12,312,509,265 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 11,626,245,122 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,363,403,773 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 13,629,385,045 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 12,792,485,007 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 13,807,789,353 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 11,970,175,871 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 686,264,143 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 1,050,894,508 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 265,981,272 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 178,404,308 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 343,930,749 Loss to the increase in the Over-65/Disabled Homestead

Back to top