taxes Property Tax Assistance

2025 ISD Summary Worksheet

Cotulla ISD (all splits)   La Salle County  

142-La Salle/La Salle County

142-901/Cotulla ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 96,814,382 N/A 96,814,382 96,814,382
B - MULTIFAMILY 4,718,120 N/A 4,718,120 4,718,120
C1 - VACANT LOTS 17,750,007 N/A 17,750,007 17,750,007
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,578,921 1.4926 33,886,575 50,578,921
D2 - FARM & RANCH IMP 8,303,690 N/A 8,303,690 8,303,690
E - NON-AG LAND AND IMPROVEMENTS 175,090,730 N/A 175,090,730 175,090,730
F1 - COMMERCIAL REAL 120,865,072 N/A 120,865,072 120,865,072
F2 - INDUSTRIAL REAL 265,975,687 N/A 265,975,687 265,975,687
G - ALL MINERALS 7,089,956,014 1.0032 7,067,340,524 7,089,956,014
J - ALL UTILITIES 1,011,796,530 0.9957 1,016,166,044 1,011,796,530
L1 - COMMERCIAL PERSONAL 45,508,090 N/A 45,508,090 45,508,090
L2 - INDUSTRIAL PERSONAL 486,103,680 N/A 486,103,680 486,103,680
M1 - MOBILE HOMES 15,662,450 N/A 15,662,450 15,662,450
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 461,550 N/A 461,550 461,550
Subtotal 9,389,584,923 0 9,354,646,601 9,389,584,923
Less Total Deductions 862,808,514 0 862,808,514 862,808,514
Total Taxable Value 8,526,776,409 0 8,491,838,087 8,526,776,409

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 8,531,321,848 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,526,776,409 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,531,321,848 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,526,776,409 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 8,548,114,419 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 8,556,665,786 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,526,776,409 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 8,564,071,063 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,527,748,440 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 8,531,321,848 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,526,776,409 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,531,321,848 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,526,776,409 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,548,114,419 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 8,556,665,786 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,526,776,409 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 8,564,071,063 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,527,748,440 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,545,439 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 16,792,571 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,551,367 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,405,277 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 972,031 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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142-901-02/Cotulla ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 96,814,382 N/A 96,814,382 96,814,382
B - MULTIFAMILY 4,718,120 N/A 4,718,120 4,718,120
C1 - VACANT LOTS 17,750,007 N/A 17,750,007 17,750,007
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 50,578,921 1.4926 33,886,575 50,578,921
D2 - FARM & RANCH IMP 8,303,690 N/A 8,303,690 8,303,690
E - NON-AG LAND AND IMPROVEMENTS 175,090,730 N/A 175,090,730 175,090,730
F1 - COMMERCIAL REAL 120,865,072 N/A 120,865,072 120,865,072
F2 - INDUSTRIAL REAL 265,975,687 N/A 265,975,687 265,975,687
G - ALL MINERALS 7,089,956,014 1.0032 7,067,340,524 7,089,956,014
J - ALL UTILITIES 1,011,796,530 0.9957 1,016,166,044 1,011,796,530
L1 - COMMERCIAL PERSONAL 45,508,090 N/A 45,508,090 45,508,090
L2 - INDUSTRIAL PERSONAL 486,103,680 N/A 486,103,680 486,103,680
M1 - MOBILE HOMES 15,662,450 N/A 15,662,450 15,662,450
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 461,550 N/A 461,550 461,550
Subtotal 9,389,584,923 9,354,646,601 9,389,584,923
Less Total Deductions 862,808,514 862,808,514 862,808,514
Total Taxable Value 8,526,776,409 8,491,838,087 8,526,776,409

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 8,531,321,848 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,526,776,409 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,531,321,848 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,526,776,409 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 8,548,114,419 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 8,556,665,786 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,526,776,409 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 8,564,071,063 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,527,748,440 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 8,531,321,848 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,526,776,409 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,531,321,848 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,526,776,409 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,548,114,419 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 8,556,665,786 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,526,776,409 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 8,564,071,063 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,527,748,440 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,545,439 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 16,792,571 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,551,367 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,405,277 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 972,031 Loss to the increase in the Over-65/Disabled Homestead

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