taxes Property Tax Assistance

2025 ISD Summary Worksheet

Santa Maria ISD (all splits)   Cameron County  

031-Cameron/Cameron County

031-913/Santa Maria ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 98,604,916 N/A 98,604,916 98,604,916
B - MULTIFAMILY 179,911 N/A 179,911 179,911
C1 - VACANT LOTS 8,491,125 N/A 8,491,125 8,491,125
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,248,925 N/A 4,248,925 4,248,925
D2 - FARM & RANCH IMP 342,269 N/A 342,269 342,269
E - NON-AG LAND AND IMPROVEMENTS 26,141,841 N/A 26,141,841 26,141,841
F1 - COMMERCIAL REAL 3,133,839 N/A 3,133,839 3,133,839
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 143,253,748 N/A 143,253,748 143,253,748
L1 - COMMERCIAL PERSONAL 1,726,097 N/A 1,726,097 1,726,097
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 562,052 N/A 562,052 562,052
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 286,684,723 0 286,684,723 286,684,723
Less Total Deductions 182,263,934 0 182,263,934 182,263,934
Total Taxable Value 104,420,789 0 104,420,789 104,420,789

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 108,849,051 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 104,420,789 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 108,849,051 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 104,420,789 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 123,184,469 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 129,009,893 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 104,659,016 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 133,154,907 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 105,264,530 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 221,552,561 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 217,124,299 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 221,552,561 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 217,124,299 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 235,887,979 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 241,713,403 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 217,362,526 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 245,858,417 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 217,968,040 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,428,262 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 14,335,418 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,825,424 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,145,014 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 843,741 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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031-913-02/Santa Maria ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 98,604,916 N/A 98,604,916 98,604,916
B - MULTIFAMILY 179,911 N/A 179,911 179,911
C1 - VACANT LOTS 8,491,125 N/A 8,491,125 8,491,125
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,248,925 N/A 4,248,925 4,248,925
D2 - FARM & RANCH IMP 342,269 N/A 342,269 342,269
E - NON-AG LAND AND IMPROVEMENTS 26,141,841 N/A 26,141,841 26,141,841
F1 - COMMERCIAL REAL 3,133,839 N/A 3,133,839 3,133,839
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 143,253,748 N/A 143,253,748 143,253,748
L1 - COMMERCIAL PERSONAL 1,726,097 N/A 1,726,097 1,726,097
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 562,052 N/A 562,052 562,052
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 286,684,723 286,684,723 286,684,723
Less Total Deductions 182,263,934 182,263,934 182,263,934
Total Taxable Value 104,420,789 104,420,789 104,420,789

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 108,849,051 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 104,420,789 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 108,849,051 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 104,420,789 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 123,184,469 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 129,009,893 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 104,659,016 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 133,154,907 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 105,264,530 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 221,552,561 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 217,124,299 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 221,552,561 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 217,124,299 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 235,887,979 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 241,713,403 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 217,362,526 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 245,858,417 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 217,968,040 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,428,262 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 14,335,418 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,825,424 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,145,014 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 843,741 Loss to the increase in the Over-65/Disabled Homestead

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