taxes Property Tax Assistance

2025 ISD Summary Worksheet

San Benito CISD (all splits)   Cameron County  

031-Cameron/Cameron County

031-912/San Benito CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,724,745,889 N/A 1,724,745,889 1,724,745,889
B - MULTIFAMILY 87,559,766 N/A 87,559,766 87,559,766
C1 - VACANT LOTS 128,189,137 N/A 128,189,137 128,189,137
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,083,848 N/A 12,083,848 12,083,848
D2 - FARM & RANCH IMP 1,881,353 N/A 1,881,353 1,881,353
E - NON-AG LAND AND IMPROVEMENTS 458,588,355 N/A 458,588,355 458,588,355
F1 - COMMERCIAL REAL 298,603,110 N/A 298,603,110 298,603,110
F2 - INDUSTRIAL REAL 42,026,221 N/A 42,026,221 42,026,221
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 126,564,014 N/A 126,564,014 126,564,014
L1 - COMMERCIAL PERSONAL 98,277,317 N/A 98,277,317 98,277,317
L2 - INDUSTRIAL PERSONAL 156,907,378 N/A 156,907,378 156,907,378
M1 - MOBILE HOMES 22,518,434 N/A 22,518,434 22,518,434
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,797,624 N/A 1,797,624 1,797,624
S - SPECIAL INVENTORY 15,111,689 N/A 15,111,689 15,111,689
Subtotal 3,174,854,135 0 3,174,854,135 3,174,854,135
Less Total Deductions 1,497,804,599 0 1,497,804,599 1,497,804,599
Total Taxable Value 1,677,049,536 0 1,677,049,536 1,677,049,536

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 1,787,361,960 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,677,049,536 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,787,361,960 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,677,049,536 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,074,095,192 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,173,930,945 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,690,448,546 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 2,244,787,559 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,700,403,938 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 1,787,361,960 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,677,049,536 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,787,361,960 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,677,049,536 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,074,095,192 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,173,930,945 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,690,448,546 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 2,244,787,559 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,700,403,938 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 110,312,424 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 286,733,232 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 99,835,753 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 70,856,614 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 23,354,402 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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031-912-02/San Benito CISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,724,745,889 N/A 1,724,745,889 1,724,745,889
B - MULTIFAMILY 87,559,766 N/A 87,559,766 87,559,766
C1 - VACANT LOTS 128,189,137 N/A 128,189,137 128,189,137
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,083,848 N/A 12,083,848 12,083,848
D2 - FARM & RANCH IMP 1,881,353 N/A 1,881,353 1,881,353
E - NON-AG LAND AND IMPROVEMENTS 458,588,355 N/A 458,588,355 458,588,355
F1 - COMMERCIAL REAL 298,603,110 N/A 298,603,110 298,603,110
F2 - INDUSTRIAL REAL 42,026,221 N/A 42,026,221 42,026,221
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 126,564,014 N/A 126,564,014 126,564,014
L1 - COMMERCIAL PERSONAL 98,277,317 N/A 98,277,317 98,277,317
L2 - INDUSTRIAL PERSONAL 156,907,378 N/A 156,907,378 156,907,378
M1 - MOBILE HOMES 22,518,434 N/A 22,518,434 22,518,434
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,797,624 N/A 1,797,624 1,797,624
S - SPECIAL INVENTORY 15,111,689 N/A 15,111,689 15,111,689
Subtotal 3,174,854,135 3,174,854,135 3,174,854,135
Less Total Deductions 1,497,804,599 1,497,804,599 1,497,804,599
Total Taxable Value 1,677,049,536 1,677,049,536 1,677,049,536

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 1,787,361,960 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,677,049,536 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,787,361,960 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,677,049,536 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,074,095,192 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,173,930,945 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,690,448,546 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 2,244,787,559 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,700,403,938 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 1,787,361,960 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,677,049,536 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,787,361,960 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,677,049,536 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,074,095,192 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,173,930,945 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,690,448,546 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 2,244,787,559 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,700,403,938 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 110,312,424 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 286,733,232 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 99,835,753 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 70,856,614 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 23,354,402 Loss to the increase in the Over-65/Disabled Homestead

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