taxes Property Tax Assistance

2025 ISD Summary Worksheet

Point Isabel ISD (all splits)   Cameron County  

031-Cameron/Cameron County

031-909/Point Isabel ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,080,738,209 N/A 5,080,738,209 5,080,738,209
B - MULTIFAMILY 195,644,749 N/A 195,644,749 195,644,749
C1 - VACANT LOTS 301,893,541 N/A 301,893,541 301,893,541
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,007,001 N/A 1,007,001 1,007,001
D2 - FARM & RANCH IMP 6,190 N/A 6,190 6,190
E - NON-AG LAND AND IMPROVEMENTS 49,824,335 N/A 49,824,335 49,824,335
F1 - COMMERCIAL REAL 605,717,046 N/A 605,717,046 605,717,046
F2 - INDUSTRIAL REAL 820,474,660 N/A 820,474,660 820,474,660
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 507,084,793 N/A 507,084,793 507,084,793
L1 - COMMERCIAL PERSONAL 95,570,691 N/A 95,570,691 95,570,691
L2 - INDUSTRIAL PERSONAL 412,351,567 N/A 412,351,567 412,351,567
M1 - MOBILE HOMES 2,525,527 N/A 2,525,527 2,525,527
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 3,772,167 N/A 3,772,167 3,772,167
S - SPECIAL INVENTORY 818,017 N/A 818,017 818,017
Subtotal 8,077,428,493 0 8,077,428,493 8,077,428,493
Less Total Deductions 917,744,680 0 917,744,680 917,744,680
Total Taxable Value 7,159,683,813 0 7,159,683,813 7,159,683,813

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 7,259,701,101 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,159,683,813 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 7,259,701,101 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,159,683,813 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,426,040,847 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 7,469,849,469 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 7,267,352,442 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 7,499,322,401 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 7,228,345,223 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 7,259,701,101 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,159,683,813 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 7,259,701,101 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,159,683,813 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,426,040,847 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 7,469,849,469 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 7,267,352,442 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 7,499,322,401 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 7,228,345,223 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 100,017,288 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 166,339,746 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 43,808,622 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 29,472,932 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 68,661,410 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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031-909-02/Point Isabel ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,080,738,209 N/A 5,080,738,209 5,080,738,209
B - MULTIFAMILY 195,644,749 N/A 195,644,749 195,644,749
C1 - VACANT LOTS 301,893,541 N/A 301,893,541 301,893,541
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,007,001 N/A 1,007,001 1,007,001
D2 - FARM & RANCH IMP 6,190 N/A 6,190 6,190
E - NON-AG LAND AND IMPROVEMENTS 49,824,335 N/A 49,824,335 49,824,335
F1 - COMMERCIAL REAL 605,717,046 N/A 605,717,046 605,717,046
F2 - INDUSTRIAL REAL 820,474,660 N/A 820,474,660 820,474,660
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 507,084,793 N/A 507,084,793 507,084,793
L1 - COMMERCIAL PERSONAL 95,570,691 N/A 95,570,691 95,570,691
L2 - INDUSTRIAL PERSONAL 412,351,567 N/A 412,351,567 412,351,567
M1 - MOBILE HOMES 2,525,527 N/A 2,525,527 2,525,527
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 3,772,167 N/A 3,772,167 3,772,167
S - SPECIAL INVENTORY 818,017 N/A 818,017 818,017
Subtotal 8,077,428,493 8,077,428,493 8,077,428,493
Less Total Deductions 917,744,680 917,744,680 917,744,680
Total Taxable Value 7,159,683,813 7,159,683,813 7,159,683,813

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 7,259,701,101 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,159,683,813 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 7,259,701,101 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,159,683,813 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,426,040,847 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 7,469,849,469 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 7,267,352,442 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 7,499,322,401 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 7,228,345,223 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 7,259,701,101 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,159,683,813 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 7,259,701,101 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,159,683,813 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,426,040,847 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 7,469,849,469 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 7,267,352,442 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 7,499,322,401 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 7,228,345,223 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 100,017,288 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 166,339,746 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 43,808,622 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 29,472,932 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 68,661,410 Loss to the increase in the Over-65/Disabled Homestead

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