taxes Property Tax Assistance

2025 ISD Summary Worksheet

Comfort ISD (all splits)   Kendall County   Kerr County  

130-Kendall/Kendall County

130-902/Comfort ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 645,355,850 0.9744 662,311,012 645,355,850
B - MULTIFAMILY 18,894,310 N/A 18,894,310 18,894,310
C1 - VACANT LOTS 57,230,657 N/A 57,230,657 57,230,657
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,456,293 1.0285 11,138,566 11,456,293
D2 - FARM & RANCH IMP 23,018,832 N/A 23,018,832 23,018,832
E - NON-AG LAND AND IMPROVEMENTS 485,655,811 0.9689 501,244,515 485,655,811
F1 - COMMERCIAL REAL 160,933,640 0.9347 172,176,784 160,933,640
F2 - INDUSTRIAL REAL 28,816,770 N/A 28,816,770 28,816,770
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 126,422,280 0.8782 143,956,138 126,422,280
L1 - COMMERCIAL PERSONAL 27,063,080 N/A 27,063,080 27,063,080
L2 - INDUSTRIAL PERSONAL 25,700,220 N/A 25,700,220 25,700,220
M1 - MOBILE HOMES 5,598,560 N/A 5,598,560 5,598,560
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 376,970 N/A 376,970 376,970
Subtotal 1,616,523,273 0 1,677,526,414 1,616,523,273
Less Total Deductions 493,564,333 0 502,450,538 493,564,333
Total Taxable Value 1,122,958,940 0 1,175,075,876 1,122,958,940

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 1,181,022,877 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,122,958,940 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,181,022,877 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,122,958,940 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,279,312,114 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,305,884,155 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,193,264,579 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 1,324,108,622 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,160,039,747 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 1,181,022,877 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,122,958,940 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,181,022,877 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,122,958,940 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,279,312,114 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,305,884,155 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,193,264,579 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 1,324,108,622 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,160,039,747 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 58,063,937 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 98,289,237 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 26,572,041 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 18,224,467 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 37,080,807 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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133-Kerr/Kerr County

130-902/Comfort ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 70,405,249 1.0281 68,480,935 70,405,249
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,103,218 N/A 1,103,218 1,103,218
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,105,490 0.8912 7,972,899 7,105,490
D2 - FARM & RANCH IMP 2,871,868 N/A 2,871,868 2,871,868
E - NON-AG LAND AND IMPROVEMENTS 367,073,044 0.9769 375,752,937 367,073,044
F1 - COMMERCIAL REAL 10,487,551 N/A 10,487,551 10,487,551
F2 - INDUSTRIAL REAL 1,363,795 N/A 1,363,795 1,363,795
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 7,877,711 N/A 7,877,711 7,877,711
L1 - COMMERCIAL PERSONAL 6,683,040 N/A 6,683,040 6,683,040
L2 - INDUSTRIAL PERSONAL 4,721,917 N/A 4,721,917 4,721,917
M1 - MOBILE HOMES 4,245,997 N/A 4,245,997 4,245,997
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 483,938,880 0 491,561,868 483,938,880
Less Total Deductions 150,093,932 0 144,802,980 150,093,932
Total Taxable Value 333,844,948 0 346,758,888 333,844,948

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 351,704,541 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 333,844,948 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 351,704,541 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 333,844,948 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 381,607,642 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 389,637,530 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 379,764,223 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 395,108,709 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 347,929,264 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 351,704,541 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 333,844,948 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 351,704,541 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 333,844,948 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 381,607,642 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 389,637,530 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 379,764,223 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 395,108,709 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 347,929,264 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 17,859,593 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 29,903,101 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,029,888 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,471,179 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 14,084,316 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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130-902-02/Comfort ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 715,761,099 0.9794 730,791,947 715,761,099
B - MULTIFAMILY 18,894,310 N/A 18,894,310 18,894,310
C1 - VACANT LOTS 58,333,875 N/A 58,333,875 58,333,875
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,561,783 0.9712 19,111,465 18,561,783
D2 - FARM & RANCH IMP 25,890,700 N/A 25,890,700 25,890,700
E - NON-AG LAND AND IMPROVEMENTS 852,728,855 0.9723 876,997,452 852,728,855
F1 - COMMERCIAL REAL 171,421,191 0.9384 182,664,335 171,421,191
F2 - INDUSTRIAL REAL 30,180,565 N/A 30,180,565 30,180,565
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 134,299,991 0.8845 151,833,849 134,299,991
L1 - COMMERCIAL PERSONAL 33,746,120 N/A 33,746,120 33,746,120
L2 - INDUSTRIAL PERSONAL 30,422,137 N/A 30,422,137 30,422,137
M1 - MOBILE HOMES 9,844,557 N/A 9,844,557 9,844,557
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 376,970 N/A 376,970 376,970
Subtotal 2,100,462,153 2,169,088,282 2,100,462,153
Less Total Deductions 643,658,265 647,253,518 643,658,265
Total Taxable Value 1,456,803,888 1,521,834,764 1,456,803,888

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 1,532,727,418 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,456,803,888 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,532,727,418 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,456,803,888 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,660,919,756 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,695,521,685 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,573,028,802 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 1,719,217,331 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,507,969,011 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 1,532,727,418 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,456,803,888 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,532,727,418 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,456,803,888 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,660,919,756 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,695,521,685 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,573,028,802 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 1,719,217,331 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,507,969,011 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 75,923,530 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 128,192,338 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 34,601,929 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 23,695,646 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 51,165,123 Loss to the increase in the Over-65/Disabled Homestead

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