taxes Property Tax Assistance

2025 ISD Summary Worksheet

Devine ISD (all splits)   Frio County   Medina County  

082-Frio/Frio County

163-901/Devine ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 3,970,630 N/A 3,970,630 3,970,630
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 296,410 N/A 296,410 296,410
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,150,140 N/A 5,150,140 5,150,140
D2 - FARM & RANCH IMP 3,318,540 N/A 3,318,540 3,318,540
E - NON-AG LAND AND IMPROVEMENTS 69,858,060 N/A 69,858,060 69,858,060
F1 - COMMERCIAL REAL 660,600 N/A 660,600 660,600
F2 - INDUSTRIAL REAL 318,420 N/A 318,420 318,420
G - ALL MINERALS 1,827,920 N/A 1,827,920 1,827,920
J - ALL UTILITIES 4,948,710 N/A 4,948,710 4,948,710
L1 - COMMERCIAL PERSONAL 1,124,710 N/A 1,124,710 1,124,710
L2 - INDUSTRIAL PERSONAL 1,725,230 N/A 1,725,230 1,725,230
M1 - MOBILE HOMES 7,831,060 N/A 7,831,060 7,831,060
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 101,030,430 0 101,030,430 101,030,430
Less Total Deductions 29,525,775 0 29,525,775 29,525,775
Total Taxable Value 71,504,655 0 71,504,655 71,504,655

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 76,332,516 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 71,504,655 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 76,332,516 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 71,504,655 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 86,261,168 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 89,350,682 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 71,184,331 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 91,535,070 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 72,822,974 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 76,332,516 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 71,504,655 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 76,332,516 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 71,504,655 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 86,261,168 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 89,350,682 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 71,184,331 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 91,535,070 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 72,822,974 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,827,861 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 9,928,652 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,089,514 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,184,388 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,318,319 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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163-Medina/Medina County

163-901/Devine ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 565,393,711 N/A 565,393,711 565,393,711
B - MULTIFAMILY 9,318,880 N/A 9,318,880 9,318,880
C1 - VACANT LOTS 26,545,561 N/A 26,545,561 26,545,561
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,827,571 N/A 9,827,571 9,827,571
D2 - FARM & RANCH IMP 7,846,350 N/A 7,846,350 7,846,350
E - NON-AG LAND AND IMPROVEMENTS 208,780,507 N/A 208,780,507 208,780,507
F1 - COMMERCIAL REAL 90,550,513 N/A 90,550,513 90,550,513
F2 - INDUSTRIAL REAL 3,188,590 N/A 3,188,590 3,188,590
G - ALL MINERALS 5,288,790 N/A 5,288,790 5,288,790
J - ALL UTILITIES 26,293,470 N/A 26,293,470 26,293,470
L1 - COMMERCIAL PERSONAL 20,684,020 N/A 20,684,020 20,684,020
L2 - INDUSTRIAL PERSONAL 24,078,690 N/A 24,078,690 24,078,690
M1 - MOBILE HOMES 16,928,350 N/A 16,928,350 16,928,350
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 854,310 N/A 854,310 854,310
S - SPECIAL INVENTORY 7,683,730 N/A 7,683,730 7,683,730
Subtotal 1,023,263,043 0 1,023,263,043 1,023,263,043
Less Total Deductions 400,127,261 0 400,127,261 400,127,261
Total Taxable Value 623,135,782 0 623,135,782 623,135,782

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 686,624,816 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 623,135,782 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 686,624,816 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 623,135,782 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 808,263,393 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 843,488,951 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 635,879,568 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 867,602,929 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 648,758,192 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 686,624,816 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 623,135,782 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 686,624,816 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 623,135,782 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 808,263,393 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 843,488,951 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 635,879,568 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 867,602,929 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 648,758,192 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 63,489,034 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 121,638,577 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 35,225,558 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 24,113,978 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 25,622,410 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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163-901-02/Devine ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 569,364,341 N/A 569,364,341 569,364,341
B - MULTIFAMILY 9,318,880 N/A 9,318,880 9,318,880
C1 - VACANT LOTS 26,841,971 N/A 26,841,971 26,841,971
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,977,711 N/A 14,977,711 14,977,711
D2 - FARM & RANCH IMP 11,164,890 N/A 11,164,890 11,164,890
E - NON-AG LAND AND IMPROVEMENTS 278,638,567 N/A 278,638,567 278,638,567
F1 - COMMERCIAL REAL 91,211,113 N/A 91,211,113 91,211,113
F2 - INDUSTRIAL REAL 3,507,010 N/A 3,507,010 3,507,010
G - ALL MINERALS 7,116,710 N/A 7,116,710 7,116,710
J - ALL UTILITIES 31,242,180 N/A 31,242,180 31,242,180
L1 - COMMERCIAL PERSONAL 21,808,730 N/A 21,808,730 21,808,730
L2 - INDUSTRIAL PERSONAL 25,803,920 N/A 25,803,920 25,803,920
M1 - MOBILE HOMES 24,759,410 N/A 24,759,410 24,759,410
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 854,310 N/A 854,310 854,310
S - SPECIAL INVENTORY 7,683,730 N/A 7,683,730 7,683,730
Subtotal 1,124,293,473 1,124,293,473 1,124,293,473
Less Total Deductions 429,653,036 429,653,036 429,653,036
Total Taxable Value 694,640,437 694,640,437 694,640,437

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 762,957,332 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 694,640,437 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 762,957,332 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 694,640,437 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 894,524,561 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 932,839,633 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 707,063,899 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 959,137,999 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 721,581,166 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 762,957,332 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 694,640,437 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 762,957,332 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 694,640,437 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 894,524,561 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 932,839,633 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 707,063,899 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 959,137,999 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 721,581,166 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 68,316,895 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 131,567,229 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 38,315,072 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 26,298,366 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 26,940,729 Loss to the increase in the Over-65/Disabled Homestead

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