taxes Property Tax Assistance

2025 ISD Summary Worksheet

Kopperl ISD (all splits)   Bosque County  

018-Bosque/Bosque County

018-907/Kopperl ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 116,013,368 1.0626 109,178,777 116,013,368
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 11,277,800 N/A 11,277,800 11,277,800
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,684,837 0.9102 7,344,466 6,684,837
D2 - FARM & RANCH IMP 9,651,136 N/A 9,651,136 9,651,136
E - NON-AG LAND AND IMPROVEMENTS 225,086,903 0.9304 241,924,874 225,086,903
F1 - COMMERCIAL REAL 11,774,424 N/A 11,774,424 11,774,424
F2 - INDUSTRIAL REAL 2,891,762 N/A 2,891,762 2,891,762
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 63,875,585 0.9779 65,319,138 63,875,585
L1 - COMMERCIAL PERSONAL 1,978,663 N/A 1,978,663 1,978,663
L2 - INDUSTRIAL PERSONAL 12,840,388 N/A 12,840,388 12,840,388
M1 - MOBILE HOMES 7,849,217 N/A 7,849,217 7,849,217
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 469,924,083 0 482,030,645 469,924,083
Less Total Deductions 144,974,361 0 138,489,999 144,974,361
Total Taxable Value 324,949,722 0 343,540,646 324,949,722

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 341,224,044 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 324,949,722 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 341,224,044 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 324,949,722 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 373,621,290 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 383,291,817 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 336,379,162 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 390,076,864 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 334,166,676 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 341,224,044 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 324,949,722 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 341,224,044 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 324,949,722 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 373,621,290 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 383,291,817 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 336,379,162 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 390,076,864 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 334,166,676 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,274,322 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 32,397,246 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,670,527 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,785,047 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,216,954 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

018-907-02/Kopperl ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 116,013,368 1.0626 109,178,777 116,013,368
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 11,277,800 N/A 11,277,800 11,277,800
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,684,837 0.9102 7,344,466 6,684,837
D2 - FARM & RANCH IMP 9,651,136 N/A 9,651,136 9,651,136
E - NON-AG LAND AND IMPROVEMENTS 225,086,903 0.9304 241,924,874 225,086,903
F1 - COMMERCIAL REAL 11,774,424 N/A 11,774,424 11,774,424
F2 - INDUSTRIAL REAL 2,891,762 N/A 2,891,762 2,891,762
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 63,875,585 0.9779 65,319,138 63,875,585
L1 - COMMERCIAL PERSONAL 1,978,663 N/A 1,978,663 1,978,663
L2 - INDUSTRIAL PERSONAL 12,840,388 N/A 12,840,388 12,840,388
M1 - MOBILE HOMES 7,849,217 N/A 7,849,217 7,849,217
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 469,924,083 482,030,645 469,924,083
Less Total Deductions 144,974,361 138,489,999 144,974,361
Total Taxable Value 324,949,722 343,540,646 324,949,722

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 341,224,044 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 324,949,722 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 341,224,044 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 324,949,722 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 373,621,290 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 383,291,817 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 336,379,162 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 390,076,864 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 334,166,676 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 341,224,044 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 324,949,722 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 341,224,044 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 324,949,722 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 373,621,290 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 383,291,817 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 336,379,162 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 390,076,864 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 334,166,676 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,274,322 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 32,397,246 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,670,527 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,785,047 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,216,954 Loss to the increase in the Over-65/Disabled Homestead

Back to top