taxes Property Tax Assistance

2025 ISD Summary Worksheet

Dilley ISD(all splits)   Frio County   La Salle County  

082-Frio/Frio County

082-902/Dilley ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 57,851,580 0.9661 59,881,565 57,851,580
B - MULTIFAMILY 6,035,580 N/A 6,035,580 6,035,580
C1 - VACANT LOTS 2,826,920 N/A 2,826,920 2,826,920
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,718,420 0.9674 20,382,307 19,718,420
D2 - FARM & RANCH IMP 2,590,110 N/A 2,590,110 2,590,110
E - NON-AG LAND AND IMPROVEMENTS 58,406,340 0.9733 60,008,569 58,406,340
F1 - COMMERCIAL REAL 85,711,560 0.8389 102,171,367 85,711,560
F2 - INDUSTRIAL REAL 36,448,540 N/A 36,448,540 36,448,540
G - ALL MINERALS 470,069,490 1.0841 433,603,441 470,069,490
J - ALL UTILITIES 191,270,060 0.9885 193,495,255 191,270,060
L1 - COMMERCIAL PERSONAL 10,949,580 N/A 10,949,580 10,949,580
L2 - INDUSTRIAL PERSONAL 97,607,660 N/A 97,607,660 97,607,660
M1 - MOBILE HOMES 15,990,590 N/A 15,990,590 15,990,590
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,686,880 N/A 2,686,880 2,686,880
Subtotal 1,058,163,310 0 1,044,678,364 1,058,163,310
Less Total Deductions 83,159,782 0 83,311,341 83,159,782
Total Taxable Value 975,003,528 0 961,367,023 975,003,528

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 981,288,272 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 975,003,528 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 981,288,272 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 975,003,528 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,000,522,327 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,008,061,937 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 974,781,385 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 1,013,784,797 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 976,498,327 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 981,288,272 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 975,003,528 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 981,288,272 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 975,003,528 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,000,522,327 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,008,061,937 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 974,781,385 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 1,013,784,797 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 976,498,327 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,284,744 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 19,234,055 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,539,610 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,722,860 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,494,799 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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142-La Salle/La Salle County

082-902/Dilley 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 4,257,542 1.4781 2,880,458 4,257,542
D2 - FARM & RANCH IMP 1,245,580 N/A 1,245,580 1,245,580
E - NON-AG LAND AND IMPROVEMENTS 15,262,263 N/A 15,262,263 15,262,263
F1 - COMMERCIAL REAL 1,492,080 N/A 1,492,080 1,492,080
F2 - INDUSTRIAL REAL 5,596,160 N/A 5,596,160 5,596,160
G - ALL MINERALS 580,271,851 0.9999 580,329,884 580,271,851
J - ALL UTILITIES 54,949,390 1.0120 54,297,816 54,949,390
L1 - COMMERCIAL PERSONAL 54,800 N/A 54,800 54,800
L2 - INDUSTRIAL PERSONAL 3,451,800 N/A 3,451,800 3,451,800
M1 - MOBILE HOMES 627,940 N/A 627,940 627,940
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 667,209,406 0 665,238,781 667,209,406
Less Total Deductions 85,299,393 0 85,299,393 85,299,393
Total Taxable Value 581,910,013 0 579,939,388 581,910,013

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 582,064,312 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 581,910,013 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 582,064,312 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 581,910,013 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 582,738,408 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 582,940,247 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 581,910,013 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 583,093,757 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 582,010,013 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 582,064,312 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 581,910,013 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 582,064,312 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 581,910,013 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 582,738,408 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 582,940,247 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 581,910,013 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 583,093,757 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 582,010,013 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 154,299 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 674,096 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 201,839 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 153,510 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 100,000 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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082-902-02/Dilley ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 57,851,580 0.9661 59,881,565 57,851,580
B - MULTIFAMILY 6,035,580 N/A 6,035,580 6,035,580
C1 - VACANT LOTS 2,826,920 N/A 2,826,920 2,826,920
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,975,962 1.0307 23,262,765 23,975,962
D2 - FARM & RANCH IMP 3,835,690 N/A 3,835,690 3,835,690
E - NON-AG LAND AND IMPROVEMENTS 73,668,603 0.9787 75,270,832 73,668,603
F1 - COMMERCIAL REAL 87,203,640 0.8412 103,663,447 87,203,640
F2 - INDUSTRIAL REAL 42,044,700 N/A 42,044,700 42,044,700
G - ALL MINERALS 1,050,341,341 1.0359 1,013,933,325 1,050,341,341
J - ALL UTILITIES 246,219,450 0.9936 247,793,071 246,219,450
L1 - COMMERCIAL PERSONAL 11,004,380 N/A 11,004,380 11,004,380
L2 - INDUSTRIAL PERSONAL 101,059,460 N/A 101,059,460 101,059,460
M1 - MOBILE HOMES 16,618,530 N/A 16,618,530 16,618,530
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,686,880 N/A 2,686,880 2,686,880
Subtotal 1,725,372,716 1,709,917,145 1,725,372,716
Less Total Deductions 168,459,175 168,610,734 168,459,175
Total Taxable Value 1,556,913,541 1,541,306,411 1,556,913,541

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 1,563,352,584 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,556,913,541 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,563,352,584 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,556,913,541 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,583,260,735 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,591,002,184 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,556,691,398 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 1,596,878,554 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,558,508,340 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 1,563,352,584 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,556,913,541 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,563,352,584 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,556,913,541 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,583,260,735 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,591,002,184 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,556,691,398 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 1,596,878,554 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,558,508,340 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,439,043 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 19,908,151 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,741,449 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,876,370 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,594,799 Loss to the increase in the Over-65/Disabled Homestead

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