taxes Property Tax Assistance

2025 ISD Summary Worksheet

San Diego ISD (all splits)   Duval County   Jim Wells County  

066-Duval/Duval County

066-902/San Diego ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 83,665,213 0.6881 121,588,741 121,588,741
B - MULTIFAMILY 2,508,351 N/A 2,508,351 2,508,351
C1 - VACANT LOTS 947,072 N/A 947,072 947,072
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,526,757 0.6865 34,272,101 34,272,101
D2 - FARM & RANCH IMP 511,440 N/A 511,440 511,440
E - NON-AG LAND AND IMPROVEMENTS 89,087,978 0.7432 119,870,799 119,870,799
F1 - COMMERCIAL REAL 8,013,610 N/A 8,013,610 8,013,610
F2 - INDUSTRIAL REAL 9,440 N/A 9,440 9,440
G - ALL MINERALS 8,832,830 N/A 8,832,830 8,832,830
J - ALL UTILITIES 302,902,460 0.8475 357,407,032 357,407,032
L1 - COMMERCIAL PERSONAL 1,918,480 N/A 1,918,480 1,918,480
L2 - INDUSTRIAL PERSONAL 7,433,520 N/A 7,433,520 7,433,520
M1 - MOBILE HOMES 6,225,870 N/A 6,225,870 6,225,870
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 535,583,021 0 669,539,286 669,539,286
Less Total Deductions 97,741,932 0 113,082,265 113,082,265
Total Taxable Value 437,841,089 0 556,457,021 556,457,021

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 562,558,103 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 556,457,021 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 562,558,103 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 556,457,021 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 587,027,929 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 599,165,471 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 556,771,517 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 608,416,449 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 557,705,952 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 562,558,103 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 556,457,021 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 562,558,103 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 556,457,021 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 587,027,929 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 599,165,471 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 556,771,517 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 608,416,449 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 557,705,952 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,101,082 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 24,469,826 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,137,542 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,250,978 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,248,931 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP, YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF, AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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125-Jim Wells/Jim Wells County

066-902/San Diego ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,864,401 0.6312 17,212,296 17,212,296
B - MULTIFAMILY 64,068 N/A 64,068 64,068
C1 - VACANT LOTS 717,613 N/A 717,613 717,613
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,373,383 0.8219 4,104,575 4,104,575
D2 - FARM & RANCH IMP 68,673 N/A 68,673 68,673
E - NON-AG LAND AND IMPROVEMENTS 33,444,609 0.7084 47,211,475 47,211,475
F1 - COMMERCIAL REAL 7,858,238 0.8289 9,480,321 9,480,321
F2 - INDUSTRIAL REAL 207,821 N/A 207,821 207,821
G - ALL MINERALS 696,990 N/A 696,990 696,990
J - ALL UTILITIES 40,933,570 0.9532 42,943,317 42,943,317
L1 - COMMERCIAL PERSONAL 2,677,672 N/A 2,677,672 2,677,672
L2 - INDUSTRIAL PERSONAL 2,211,170 N/A 2,211,170 2,211,170
M1 - MOBILE HOMES 1,898,369 N/A 1,898,369 1,898,369
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 105,016,577 0 129,494,360 129,494,360
Less Total Deductions 26,450,321 0 26,858,345 26,858,345
Total Taxable Value 78,566,256 0 102,636,015 102,636,015

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 104,226,238 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 102,636,015 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 104,226,238 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 102,636,015 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 108,778,901 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 110,851,720 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 102,648,867 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 112,637,144 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 102,863,828 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 104,226,238 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 102,636,015 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 104,226,238 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 102,636,015 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 108,778,901 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 110,851,720 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 102,648,867 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 112,637,144 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 102,863,828 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,590,223 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 4,552,663 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,072,819 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,785,424 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 227,813 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.


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066-902-02/San Diego ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 94,529,614 0.6810 138,801,037 138,801,037
B - MULTIFAMILY 2,572,419 N/A 2,572,419 2,572,419
C1 - VACANT LOTS 1,664,685 N/A 1,664,685 1,664,685
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 26,900,140 0.7010 38,376,676 38,376,676
D2 - FARM & RANCH IMP 580,113 N/A 580,113 580,113
E - NON-AG LAND AND IMPROVEMENTS 122,532,587 0.7334 167,082,274 167,082,274
F1 - COMMERCIAL REAL 15,871,848 0.9073 17,493,931 17,493,931
F2 - INDUSTRIAL REAL 217,261 N/A 217,261 217,261
G - ALL MINERALS 9,529,820 N/A 9,529,820 9,529,820
J - ALL UTILITIES 343,836,030 0.8588 400,350,349 400,350,349
L1 - COMMERCIAL PERSONAL 4,596,152 N/A 4,596,152 4,596,152
L2 - INDUSTRIAL PERSONAL 9,644,690 N/A 9,644,690 9,644,690
M1 - MOBILE HOMES 8,124,239 N/A 8,124,239 8,124,239
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 640,599,598 799,033,646 799,033,646
Less Total Deductions 124,192,253 139,940,610 139,940,610
Total Taxable Value 516,407,345 659,093,036 659,093,036

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 666,784,341 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 659,093,036 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 666,784,341 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 659,093,036 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 695,806,830 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 710,017,191 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 659,420,384 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 721,053,593 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 660,569,780 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 666,784,341 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 659,093,036 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 666,784,341 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 659,093,036 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 695,806,830 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 710,017,191 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 659,420,384 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 721,053,593 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 660,569,780 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,691,305 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 29,022,489 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 14,210,361 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,036,402 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,476,744 Loss to the increase in the Over-65/Disabled Homestead

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