taxes Property Tax Assistance

2025 ISD Summary Worksheet

New Braunfels ISD (all splits)   Comal County   Guadalupe County  

046-Comal/Comal County

046-901/New Braunfels ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,747,737,591 0.9988 7,757,046,046 7,747,737,591
B - MULTIFAMILY 546,081,928 0.9851 554,341,618 546,081,928
C1 - VACANT LOTS 242,290,669 0.9453 256,310,874 242,290,669
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,882,459 0.6787 2,773,421 1,882,459
D2 - FARM & RANCH IMP 3,236,897 N/A 3,236,897 3,236,897
E - NON-AG LAND AND IMPROVEMENTS 224,435,985 N/A 224,435,985 224,435,985
F1 - COMMERCIAL REAL 1,393,720,853 0.9277 1,502,340,038 1,393,720,853
F2 - INDUSTRIAL REAL 39,593,660 N/A 39,593,660 39,593,660
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 30,081,740 N/A 30,081,740 30,081,740
L1 - COMMERCIAL PERSONAL 256,430,086 N/A 256,430,086 256,430,086
L2 - INDUSTRIAL PERSONAL 30,814,790 N/A 30,814,790 30,814,790
M1 - MOBILE HOMES 8,384,350 N/A 8,384,350 8,384,350
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 60,948,363 N/A 60,948,363 60,948,363
S - SPECIAL INVENTORY 37,947,180 N/A 37,947,180 37,947,180
Subtotal 10,623,586,551 0 10,764,685,048 10,623,586,551
Less Total Deductions 3,377,634,083 0 3,380,329,064 3,377,634,083
Total Taxable Value 7,245,952,468 0 7,384,355,984 7,245,952,468

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 7,685,100,568 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,245,952,468 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 7,685,100,568 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,245,952,468 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 8,364,367,019 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 8,537,653,461 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 7,674,572,975 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 8,653,788,844 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 7,483,186,480 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 7,685,100,568 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,245,952,468 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 7,685,100,568 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,245,952,468 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,364,367,019 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 8,537,653,461 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 7,674,572,975 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 8,653,788,844 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 7,483,186,480 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 439,148,100 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 679,266,451 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 173,286,442 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 116,135,383 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 237,234,012 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.


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094-Guadalupe/Guadalupe County

046-901/New Braunfels ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,672,158,090 N/A 2,672,158,090 2,672,158,090
B - MULTIFAMILY 80,325,605 N/A 80,325,605 80,325,605
C1 - VACANT LOTS 16,257,620 N/A 16,257,620 16,257,620
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 300,351 N/A 300,351 300,351
D2 - FARM & RANCH IMP 891,664 N/A 891,664 891,664
E - NON-AG LAND AND IMPROVEMENTS 56,218,130 N/A 56,218,130 56,218,130
F1 - COMMERCIAL REAL 54,744,471 N/A 54,744,471 54,744,471
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 12,425,662 N/A 12,425,662 12,425,662
L1 - COMMERCIAL PERSONAL 18,425,023 N/A 18,425,023 18,425,023
L2 - INDUSTRIAL PERSONAL 1,313,171 N/A 1,313,171 1,313,171
M1 - MOBILE HOMES 7,874,392 N/A 7,874,392 7,874,392
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 16,926,741 N/A 16,926,741 16,926,741
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 2,937,860,920 0 2,937,860,920 2,937,860,920
Less Total Deductions 1,162,073,028 0 1,162,073,028 1,162,073,028
Total Taxable Value 1,775,787,892 0 1,775,787,892 1,775,787,892

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 1,992,858,986 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,775,787,892 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,992,858,986 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,775,787,892 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,334,236,663 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,423,397,369 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,838,939,478 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 2,483,187,855 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,860,096,484 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 1,992,858,986 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,775,787,892 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,992,858,986 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,775,787,892 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,334,236,663 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,423,397,369 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,838,939,478 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 2,483,187,855 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,860,096,484 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 217,071,094 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 341,377,677 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 89,160,706 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 59,790,486 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 84,308,592 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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046-901-02/New Braunfels ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,419,895,681 0.9991 10,429,204,136 10,419,895,681
B - MULTIFAMILY 626,407,533 0.9870 634,667,223 626,407,533
C1 - VACANT LOTS 258,548,289 0.9486 272,568,494 258,548,289
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,182,810 0.7101 3,073,772 2,182,810
D2 - FARM & RANCH IMP 4,128,561 N/A 4,128,561 4,128,561
E - NON-AG LAND AND IMPROVEMENTS 280,654,115 N/A 280,654,115 280,654,115
F1 - COMMERCIAL REAL 1,448,465,324 0.9302 1,557,084,509 1,448,465,324
F2 - INDUSTRIAL REAL 39,593,660 N/A 39,593,660 39,593,660
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 42,507,402 N/A 42,507,402 42,507,402
L1 - COMMERCIAL PERSONAL 274,855,109 N/A 274,855,109 274,855,109
L2 - INDUSTRIAL PERSONAL 32,127,961 N/A 32,127,961 32,127,961
M1 - MOBILE HOMES 16,258,742 N/A 16,258,742 16,258,742
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 77,875,104 N/A 77,875,104 77,875,104
S - SPECIAL INVENTORY 37,947,180 N/A 37,947,180 37,947,180
Subtotal 13,561,447,471 13,702,545,968 13,561,447,471
Less Total Deductions 4,539,707,111 4,542,402,092 4,539,707,111
Total Taxable Value 9,021,740,360 9,160,143,876 9,021,740,360

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 9,677,959,554 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 9,021,740,360 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 9,677,959,554 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 9,021,740,360 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,698,603,682 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 10,961,050,830 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 9,513,512,453 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 11,136,976,699 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 9,343,282,964 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 9,677,959,554 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 9,021,740,360 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 9,677,959,554 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 9,021,740,360 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 10,698,603,682 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 10,961,050,830 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 9,513,512,453 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 11,136,976,699 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 9,343,282,964 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 656,219,194 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 1,020,644,128 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 262,447,148 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 175,925,869 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 321,542,604 Loss to the increase in the Over-65/Disabled Homestead

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