taxes Property Tax Assistance

2025 ISD Summary Worksheet

Kerrville ISD (all splits)   Kerr County  

133-Kerr/Kerr County

133-903/Kerrville ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,057,191,635 0.9946 4,079,219,420 4,057,191,635
B - MULTIFAMILY 197,427,528 N/A 197,427,528 197,427,528
C1 - VACANT LOTS 77,637,316 N/A 77,637,316 77,637,316
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,693,875 0.8843 7,569,896 6,693,875
D2 - FARM & RANCH IMP 2,080,249 N/A 2,080,249 2,080,249
E - NON-AG LAND AND IMPROVEMENTS 742,237,666 0.9124 813,500,292 742,237,666
F1 - COMMERCIAL REAL 611,573,865 1.0039 609,197,993 611,573,865
F2 - INDUSTRIAL REAL 7,522,358 N/A 7,522,358 7,522,358
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 66,261,922 N/A 66,261,922 66,261,922
L1 - COMMERCIAL PERSONAL 147,181,368 N/A 147,181,368 147,181,368
L2 - INDUSTRIAL PERSONAL 58,641,310 N/A 58,641,310 58,641,310
M1 - MOBILE HOMES 60,510,543 N/A 60,510,543 60,510,543
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,491,470 N/A 6,491,470 6,491,470
S - SPECIAL INVENTORY 16,881,722 N/A 16,881,722 16,881,722
Subtotal 6,058,332,827 0 6,150,123,387 6,058,332,827
Less Total Deductions 2,296,238,859 0 2,309,173,147 2,296,238,859
Total Taxable Value 3,762,093,968 0 3,840,950,240 3,762,093,968

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 4,071,379,388 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,762,093,968 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,071,379,388 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,762,093,968 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,577,368,526 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,712,573,333 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,260,801,215 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 4,804,827,027 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,001,402,429 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 4,071,379,388 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,762,093,968 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,071,379,388 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,762,093,968 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,577,368,526 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,712,573,333 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,260,801,215 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 4,804,827,027 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,001,402,429 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 309,285,420 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 505,989,138 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 135,204,807 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 92,253,694 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 239,308,461 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

133-903-02/Kerrville ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 4,057,191,635 0.9946 4,079,219,420 4,057,191,635
B - MULTIFAMILY 197,427,528 N/A 197,427,528 197,427,528
C1 - VACANT LOTS 77,637,316 N/A 77,637,316 77,637,316
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,693,875 0.8843 7,569,896 6,693,875
D2 - FARM & RANCH IMP 2,080,249 N/A 2,080,249 2,080,249
E - NON-AG LAND AND IMPROVEMENTS 742,237,666 0.9124 813,500,292 742,237,666
F1 - COMMERCIAL REAL 611,573,865 1.0039 609,197,993 611,573,865
F2 - INDUSTRIAL REAL 7,522,358 N/A 7,522,358 7,522,358
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 66,261,922 N/A 66,261,922 66,261,922
L1 - COMMERCIAL PERSONAL 147,181,368 N/A 147,181,368 147,181,368
L2 - INDUSTRIAL PERSONAL 58,641,310 N/A 58,641,310 58,641,310
M1 - MOBILE HOMES 60,510,543 N/A 60,510,543 60,510,543
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,491,470 N/A 6,491,470 6,491,470
S - SPECIAL INVENTORY 16,881,722 N/A 16,881,722 16,881,722
Subtotal 6,058,332,827 6,150,123,387 6,058,332,827
Less Total Deductions 2,296,238,859 2,309,173,147 2,296,238,859
Total Taxable Value 3,762,093,968 3,840,950,240 3,762,093,968

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 4,071,379,388 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,762,093,968 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,071,379,388 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,762,093,968 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,577,368,526 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,712,573,333 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,260,801,215 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 4,804,827,027 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,001,402,429 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 4,071,379,388 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,762,093,968 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,071,379,388 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,762,093,968 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,577,368,526 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,712,573,333 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,260,801,215 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 4,804,827,027 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,001,402,429 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 309,285,420 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 505,989,138 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 135,204,807 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 92,253,694 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 239,308,461 Loss to the increase in the Over-65/Disabled Homestead

Back to top