taxes Property Tax Assistance

2025 ISD Summary Worksheet

Comal ISD (all splits)   Bexar County   Comal County   Guadalupe County   Hays County   Kendall County  

015-Bexar/Bexar County

046-902/Comal ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 6,487,704,335 N/A 6,487,704,335 6,487,704,335
B - MULTIFAMILY 102,002,561 N/A 102,002,561 102,002,561
C1 - VACANT LOTS 141,683,433 N/A 141,683,433 141,683,433
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 719,353 N/A 719,353 719,353
D2 - FARM & RANCH IMP 1,182,500 N/A 1,182,500 1,182,500
E - NON-AG LAND AND IMPROVEMENTS 163,714,167 N/A 163,714,167 163,714,167
F1 - COMMERCIAL REAL 179,268,124 N/A 179,268,124 179,268,124
F2 - INDUSTRIAL REAL 6,246,429 N/A 6,246,429 6,246,429
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,554,701 N/A 4,554,701 4,554,701
L1 - COMMERCIAL PERSONAL 25,335,946 N/A 25,335,946 25,335,946
L2 - INDUSTRIAL PERSONAL 8,254,126 N/A 8,254,126 8,254,126
M1 - MOBILE HOMES 5,579,880 N/A 5,579,880 5,579,880
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 64,587,080 N/A 64,587,080 64,587,080
S - SPECIAL INVENTORY 37,600 N/A 37,600 37,600
Subtotal 7,190,870,235 0 7,190,870,235 7,190,870,235
Less Total Deductions 3,009,898,464 0 3,009,898,464 3,009,898,464
Total Taxable Value 4,180,971,771 0 4,180,971,771 4,180,971,771

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 4,587,224,716 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,180,971,771 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,111,361,461 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,705,108,516 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,201,577,963 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 5,355,829,715 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,682,166,319 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 5,458,721,979 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,340,674,812 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 4,587,224,716 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,180,971,771 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,111,361,461 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,705,108,516 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,201,577,963 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 5,355,829,715 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,682,166,319 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 5,458,721,979 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,340,674,812 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 406,252,945 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 475,863,255 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 614,353,247 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 154,251,752 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 102,892,264 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 159,703,041 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


Back to top


046-Comal/Comal County

046-902/Comal ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 28,601,675,535 1.0017 28,553,135,205 28,601,675,535
B - MULTIFAMILY 1,264,706,534 1.0049 1,258,539,690 1,264,706,534
C1 - VACANT LOTS 1,943,041,060 1.0253 1,895,095,153 1,943,041,060
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,742,070 0.6932 22,709,547 15,742,070
D2 - FARM & RANCH IMP 25,907,199 N/A 25,907,199 25,907,199
E - NON-AG LAND AND IMPROVEMENTS 1,502,715,171 0.9295 1,616,691,954 1,502,715,171
F1 - COMMERCIAL REAL 4,353,638,796 0.9504 4,580,848,902 4,353,638,796
F2 - INDUSTRIAL REAL 621,773,378 N/A 621,773,378 621,773,378
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 304,519,874 0.8656 351,802,073 304,519,874
L1 - COMMERCIAL PERSONAL 1,645,534,996 0.9755 1,686,863,143 1,645,534,996
L2 - INDUSTRIAL PERSONAL 1,675,065,265 N/A 1,675,065,265 1,675,065,265
M1 - MOBILE HOMES 78,088,554 N/A 78,088,554 78,088,554
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 210,094,217 N/A 210,094,217 210,094,217
S - SPECIAL INVENTORY 43,485,350 N/A 43,485,350 43,485,350
Subtotal 42,285,987,999 0 42,620,099,630 42,285,987,999
Less Total Deductions 13,825,202,191 0 13,809,606,579 13,825,202,191
Total Taxable Value 28,460,785,808 0 28,810,493,051 28,460,785,808

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 29,926,351,239 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 28,460,785,808 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 27,929,159,768 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 26,463,594,337 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 32,281,445,265 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 32,899,250,887 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 29,884,571,721 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 33,319,357,168 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 29,186,847,989 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 29,926,351,239 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 28,460,785,808 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 27,929,159,768 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 26,463,594,337 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 32,281,445,265 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 32,899,250,887 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 29,884,571,721 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 33,319,357,168 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 29,186,847,989 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,465,565,431 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,997,191,471 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,355,094,026 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 617,805,622 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 420,106,281 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 726,062,181 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.


Back to top


094-Guadalupe/Guadalupe County

046-902/Comal ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,558,300,661 N/A 1,558,300,661 1,558,300,661
B - MULTIFAMILY 52,829,663 N/A 52,829,663 52,829,663
C1 - VACANT LOTS 15,714,158 N/A 15,714,158 15,714,158
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,169,254 N/A 1,169,254 1,169,254
D2 - FARM & RANCH IMP 2,373,309 N/A 2,373,309 2,373,309
E - NON-AG LAND AND IMPROVEMENTS 62,184,775 N/A 62,184,775 62,184,775
F1 - COMMERCIAL REAL 86,509,056 N/A 86,509,056 86,509,056
F2 - INDUSTRIAL REAL 1,368,784 N/A 1,368,784 1,368,784
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 47,254,184 N/A 47,254,184 47,254,184
L1 - COMMERCIAL PERSONAL 9,947,087 N/A 9,947,087 9,947,087
L2 - INDUSTRIAL PERSONAL 1,938,671 N/A 1,938,671 1,938,671
M1 - MOBILE HOMES 3,524,752 N/A 3,524,752 3,524,752
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 56,036,040 N/A 56,036,040 56,036,040
S - SPECIAL INVENTORY 151,943 N/A 151,943 151,943
Subtotal 1,899,302,337 0 1,899,302,337 1,899,302,337
Less Total Deductions 641,083,108 0 641,083,108 641,083,108
Total Taxable Value 1,258,219,229 0 1,258,219,229 1,258,219,229

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 1,371,228,668 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,258,219,229 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,281,522,384 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,168,512,945 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,551,597,792 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,598,983,399 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,291,991,465 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 1,630,676,588 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,292,709,230 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 1,371,228,668 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,258,219,229 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,281,522,384 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,168,512,945 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,551,597,792 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,598,983,399 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,291,991,465 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 1,630,676,588 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,292,709,230 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 113,009,439 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 89,706,284 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 180,369,124 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 47,385,607 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 31,693,189 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 34,490,001 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


Back to top


105-Hays/Hays County

046-902/Comal ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 71,709,688 N/A 71,709,688 71,709,688
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 9,261,080 N/A 9,261,080 9,261,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 883,041 N/A 883,041 883,041
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 10,852,804 N/A 10,852,804 10,852,804
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 259,701 N/A 259,701 259,701
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 8,800 N/A 8,800 8,800
M1 - MOBILE HOMES 0 N/A 0 0
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 92,975,114 0 92,975,114 92,975,114
Less Total Deductions 32,903,533 0 32,903,533 32,903,533
Total Taxable Value 60,071,581 0 60,071,581 60,071,581

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 62,557,978 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 60,071,581 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 58,328,430 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 55,842,033 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 66,337,973 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 67,285,972 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 52,644,432 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 67,925,968 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 61,959,179 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 62,557,978 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 60,071,581 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 58,328,430 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 55,842,033 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 66,337,973 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 67,285,972 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 52,644,432 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 67,925,968 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 61,959,179 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,486,397 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 4,229,548 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,779,995 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 947,999 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 639,996 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,887,598 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


Back to top


130-Kendall/Kendall County

046-902/Comal ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 296,990 N/A 296,990 296,990
D2 - FARM & RANCH IMP 165,500 N/A 165,500 165,500
E - NON-AG LAND AND IMPROVEMENTS 1,494,560 N/A 1,494,560 1,494,560
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 120,070 N/A 120,070 120,070
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 2,077,120 0 2,077,120 2,077,120
Less Total Deductions 0 0 0 0
Total Taxable Value 2,077,120 0 2,077,120 2,077,120

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 2,077,120 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,077,120 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,077,120 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,077,120 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,077,120 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,077,120 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,077,120 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 2,077,120 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,077,120 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 2,077,120 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,077,120 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,077,120 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,077,120 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,077,120 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,077,120 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,077,120 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 2,077,120 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,077,120 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 0 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 0 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 0 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 0 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 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.


Back to top


046-902-02/Comal ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 36,719,390,219 1.0013 36,670,849,889 36,719,390,219
B - MULTIFAMILY 1,419,538,758 1.0044 1,413,371,914 1,419,538,758
C1 - VACANT LOTS 2,109,699,731 1.0233 2,061,753,824 2,109,699,731
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,810,708 0.7297 25,778,185 18,810,708
D2 - FARM & RANCH IMP 29,628,508 N/A 29,628,508 29,628,508
E - NON-AG LAND AND IMPROVEMENTS 1,740,961,477 0.9386 1,854,938,260 1,740,961,477
F1 - COMMERCIAL REAL 4,619,415,976 0.9531 4,846,626,082 4,619,415,976
F2 - INDUSTRIAL REAL 629,388,591 N/A 629,388,591 629,388,591
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 356,708,530 0.8830 403,990,729 356,708,530
L1 - COMMERCIAL PERSONAL 1,680,818,029 0.9760 1,722,146,176 1,680,818,029
L2 - INDUSTRIAL PERSONAL 1,685,266,862 N/A 1,685,266,862 1,685,266,862
M1 - MOBILE HOMES 87,193,186 N/A 87,193,186 87,193,186
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 330,717,337 N/A 330,717,337 330,717,337
S - SPECIAL INVENTORY 43,674,893 N/A 43,674,893 43,674,893
Subtotal 51,471,212,805 51,805,324,436 51,471,212,805
Less Total Deductions 17,509,087,296 17,493,491,684 17,509,087,296
Total Taxable Value 33,962,125,509 34,311,832,752 33,962,125,509

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 35,949,439,721 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 33,962,125,509 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 33,382,449,163 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 31,395,134,951 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 39,103,036,113 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 39,923,427,093 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 35,913,451,057 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 40,478,758,823 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 34,884,268,330 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 35,949,439,721 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 33,962,125,509 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 33,382,449,163 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 31,395,134,951 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 39,103,036,113 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 39,923,427,093 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 35,913,451,057 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 40,478,758,823 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 34,884,268,330 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,987,314,212 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 2,566,990,558 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,153,596,392 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 820,390,980 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 555,331,730 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 922,142,821 Loss to the increase in the Over-65/Disabled Homestead

Back to top