taxes Property Tax Assistance

2025 ISD Summary Worksheet

Gustine ISD (all splits)   Comanche County  

047-Comanche/Comanche County

047-903/Gustine ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 30,110,070 1.1524 26,128,141 30,110,070
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 901,830 N/A 901,830 901,830
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,977,750 0.9119 8,748,565 7,977,750
D2 - FARM & RANCH IMP 23,075,380 1.0142 22,752,297 23,075,380
E - NON-AG LAND AND IMPROVEMENTS 73,769,010 1.0213 72,230,500 73,769,010
F1 - COMMERCIAL REAL 3,438,160 N/A 3,438,160 3,438,160
F2 - INDUSTRIAL REAL 6,748,540 N/A 6,748,540 6,748,540
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 10,250,120 0.9356 10,955,665 10,250,120
L1 - COMMERCIAL PERSONAL 2,999,570 N/A 2,999,570 2,999,570
L2 - INDUSTRIAL PERSONAL 17,635,810 N/A 17,635,810 17,635,810
M1 - MOBILE HOMES 1,747,260 N/A 1,747,260 1,747,260
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 178,653,500 0 174,286,338 178,653,500
Less Total Deductions 50,441,215 0 46,870,183 50,441,215
Total Taxable Value 128,212,285 0 127,416,155 128,212,285

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 135,104,448 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 128,212,285 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 135,104,448 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 128,212,285 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 149,108,420 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 153,349,973 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 130,479,234 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 156,328,874 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 131,537,328 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 135,104,448 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 128,212,285 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 135,104,448 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 128,212,285 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 149,108,420 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 153,349,973 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 130,479,234 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 156,328,874 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 131,537,328 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,892,163 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 14,003,972 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,241,553 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,978,901 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,325,043 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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047-903-02/Gustine ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 30,110,070 1.1524 26,128,141 30,110,070
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 901,830 N/A 901,830 901,830
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,977,750 0.9119 8,748,565 7,977,750
D2 - FARM & RANCH IMP 23,075,380 1.0142 22,752,297 23,075,380
E - NON-AG LAND AND IMPROVEMENTS 73,769,010 1.0213 72,230,500 73,769,010
F1 - COMMERCIAL REAL 3,438,160 N/A 3,438,160 3,438,160
F2 - INDUSTRIAL REAL 6,748,540 N/A 6,748,540 6,748,540
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 10,250,120 0.9356 10,955,665 10,250,120
L1 - COMMERCIAL PERSONAL 2,999,570 N/A 2,999,570 2,999,570
L2 - INDUSTRIAL PERSONAL 17,635,810 N/A 17,635,810 17,635,810
M1 - MOBILE HOMES 1,747,260 N/A 1,747,260 1,747,260
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 178,653,500 174,286,338 178,653,500
Less Total Deductions 50,441,215 46,870,183 50,441,215
Total Taxable Value 128,212,285 127,416,155 128,212,285

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 135,104,448 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 128,212,285 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 135,104,448 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 128,212,285 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 149,108,420 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 153,349,973 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 130,479,234 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 156,328,874 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 131,537,328 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 135,104,448 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 128,212,285 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 135,104,448 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 128,212,285 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 149,108,420 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 153,349,973 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 130,479,234 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 156,328,874 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 131,537,328 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,892,163 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 14,003,972 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,241,553 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,978,901 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,325,043 Loss to the increase in the Over-65/Disabled Homestead

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