taxes Property Tax Assistance

2025 ISD Summary Worksheet

Katy ISD (all splits)   Fort Bend County   Harris County   Waller County  

079-Fort Bend/Fort Bend County

101-914/Katy ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 24,045,653,366 N/A 24,045,653,366 24,045,653,366
B - MULTIFAMILY 1,556,919,214 N/A 1,556,919,214 1,556,919,214
C1 - VACANT LOTS 147,033,608 N/A 147,033,608 147,033,608
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 245,124 N/A 245,124 245,124
D2 - FARM & RANCH IMP 233,090 N/A 233,090 233,090
E - NON-AG LAND AND IMPROVEMENTS 37,185,609 N/A 37,185,609 37,185,609
F1 - COMMERCIAL REAL 2,756,791,159 N/A 2,756,791,159 2,756,791,159
F2 - INDUSTRIAL REAL 16,110,655 N/A 16,110,655 16,110,655
G - ALL MINERALS 2,613 N/A 2,613 2,613
J - ALL UTILITIES 175,067,196 N/A 175,067,196 175,067,196
L1 - COMMERCIAL PERSONAL 500,459,797 N/A 500,459,797 500,459,797
L2 - INDUSTRIAL PERSONAL 19,884,690 N/A 19,884,690 19,884,690
M1 - MOBILE HOMES 390,610 N/A 390,610 390,610
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,159,017 N/A 5,159,017 5,159,017
S - SPECIAL INVENTORY 8,673,380 N/A 8,673,380 8,673,380
Subtotal 29,269,809,128 0 29,269,809,128 29,269,809,128
Less Total Deductions 8,105,699,135 0 8,105,699,135 8,105,699,135
Total Taxable Value 21,164,109,993 0 21,164,109,993 21,164,109,993

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 22,522,945,951 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 21,164,109,993 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 22,522,945,951 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 21,164,109,993 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 24,612,702,637 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 25,141,236,823 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 22,126,557,401 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 25,493,712,790 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 21,499,087,700 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 22,522,945,951 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 21,164,109,993 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 22,522,945,951 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 21,164,109,993 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 24,612,702,637 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 25,141,236,823 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 22,126,557,401 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 25,493,712,790 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 21,499,087,700 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,358,835,958 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 2,089,756,686 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 528,534,186 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 352,475,967 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 334,977,707 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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101-Harris/Harris County

101-914/Katy ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 24,400,707,348 0.9918 24,602,447,417 24,400,707,348
B - MULTIFAMILY 4,117,276,593 0.9224 4,463,656,324 4,117,276,593
C1 - VACANT LOTS 762,997,706 0.9472 805,529,673 762,997,706
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,658,272 0.9287 1,785,606 1,658,272
D2 - FARM & RANCH IMP 485,514 N/A 485,514 485,514
E - NON-AG LAND AND IMPROVEMENTS 110,784,440 N/A 110,784,440 110,784,440
F1 - COMMERCIAL REAL 8,869,986,179 0.9610 9,229,954,401 8,869,986,179
F2 - INDUSTRIAL REAL 729,442,586 N/A 729,442,586 729,442,586
G - ALL MINERALS 27,930 N/A 27,930 27,930
J - ALL UTILITIES 391,230,971 0.9416 415,495,934 391,230,971
L1 - COMMERCIAL PERSONAL 1,599,972,986 1.0002 1,599,653,055 1,599,972,986
L2 - INDUSTRIAL PERSONAL 464,561,349 N/A 464,561,349 464,561,349
M1 - MOBILE HOMES 35,550,624 N/A 35,550,624 35,550,624
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 278,153,267 N/A 278,153,267 278,153,267
S - SPECIAL INVENTORY 232,145,074 N/A 232,145,074 232,145,074
Subtotal 41,994,980,839 0 42,969,673,194 41,994,980,839
Less Total Deductions 10,676,745,854 0 10,720,317,739 10,676,745,854
Total Taxable Value 31,318,234,985 0 32,249,355,455 31,318,234,985

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 33,270,265,307 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 31,318,234,985 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 33,270,174,882 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 31,318,144,560 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 36,261,545,162 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 37,022,931,792 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 33,380,350,194 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 37,530,955,394 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 32,022,519,206 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 33,270,265,307 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 31,318,234,985 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 33,270,174,882 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 31,318,144,560 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 36,261,545,162 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 37,022,931,792 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 33,380,350,194 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 37,530,955,394 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 32,022,519,206 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,952,030,322 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 90,425 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,991,279,855 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 761,386,630 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 508,023,602 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 704,284,221 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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237-Waller/Waller County

101-914/Katy ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 3,584,262,958 N/A 3,584,262,958 3,584,262,958
B - MULTIFAMILY 56,443,450 N/A 56,443,450 56,443,450
C1 - VACANT LOTS 91,663,525 N/A 91,663,525 91,663,525
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 536,160 N/A 536,160 536,160
D2 - FARM & RANCH IMP 569,876 N/A 569,876 569,876
E - NON-AG LAND AND IMPROVEMENTS 143,407,348 N/A 143,407,348 143,407,348
F1 - COMMERCIAL REAL 587,511,571 N/A 587,511,571 587,511,571
F2 - INDUSTRIAL REAL 164,776,431 N/A 164,776,431 164,776,431
G - ALL MINERALS 164,585 N/A 164,585 164,585
J - ALL UTILITIES 70,493,293 N/A 70,493,293 70,493,293
L1 - COMMERCIAL PERSONAL 715,051,118 N/A 715,051,118 715,051,118
L2 - INDUSTRIAL PERSONAL 94,342,590 N/A 94,342,590 94,342,590
M1 - MOBILE HOMES 1,005,600 N/A 1,005,600 1,005,600
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 10,538,950 N/A 10,538,950 10,538,950
Subtotal 5,520,767,455 0 5,520,767,455 5,520,767,455
Less Total Deductions 1,074,317,408 0 1,074,317,408 1,074,317,408
Total Taxable Value 4,446,450,047 0 4,446,450,047 4,446,450,047

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 4,657,922,249 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,446,450,047 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,657,922,249 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,446,450,047 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,978,209,158 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 5,058,598,448 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,525,226,880 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 5,112,233,351 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,487,597,023 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 4,657,922,249 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,446,450,047 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,657,922,249 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,446,450,047 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,978,209,158 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 5,058,598,448 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,525,226,880 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 5,112,233,351 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,487,597,023 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 211,472,202 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 320,286,909 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 80,389,290 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 53,634,903 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 41,146,976 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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101-914-02/Katy ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 52,030,623,672 0.9961 52,232,363,741 52,030,623,672
B - MULTIFAMILY 5,730,639,257 0.9430 6,077,018,988 5,730,639,257
C1 - VACANT LOTS 1,001,694,839 0.9593 1,044,226,806 1,001,694,839
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,439,556 0.9504 2,566,890 2,439,556
D2 - FARM & RANCH IMP 1,288,480 N/A 1,288,480 1,288,480
E - NON-AG LAND AND IMPROVEMENTS 291,377,397 N/A 291,377,397 291,377,397
F1 - COMMERCIAL REAL 12,214,288,909 0.9714 12,574,257,131 12,214,288,909
F2 - INDUSTRIAL REAL 910,329,672 N/A 910,329,672 910,329,672
G - ALL MINERALS 195,128 N/A 195,128 195,128
J - ALL UTILITIES 636,791,460 0.9633 661,056,423 636,791,460
L1 - COMMERCIAL PERSONAL 2,815,483,901 1.0001 2,815,163,970 2,815,483,901
L2 - INDUSTRIAL PERSONAL 578,788,629 N/A 578,788,629 578,788,629
M1 - MOBILE HOMES 36,946,834 N/A 36,946,834 36,946,834
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 283,312,284 N/A 283,312,284 283,312,284
S - SPECIAL INVENTORY 251,357,404 N/A 251,357,404 251,357,404
Subtotal 76,785,557,422 77,760,249,777 76,785,557,422
Less Total Deductions 19,856,762,397 19,900,334,282 19,856,762,397
Total Taxable Value 56,928,795,025 57,859,915,495 56,928,795,025

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 60,451,133,507 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 56,928,795,025 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 60,451,043,082 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 56,928,704,600 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 65,852,456,957 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 67,222,767,063 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 60,032,134,475 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 68,136,901,535 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 58,009,203,929 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 60,451,133,507 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 56,928,795,025 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 60,451,043,082 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 56,928,704,600 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 65,852,456,957 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 67,222,767,063 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 60,032,134,475 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 68,136,901,535 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 58,009,203,929 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,522,338,482 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 90,425 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 5,401,323,450 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,370,310,106 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 914,134,472 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,080,408,904 Loss to the increase in the Over-65/Disabled Homestead

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