taxes Property Tax Assistance

2025 ISD Summary Worksheet

Shiner ISD (all splits)   Gonzales County   Lavaca County  

089-Gonzales/Gonzales County

143-903/Shiner ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 3,741,420 N/A 3,741,420 3,741,420
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 1,906,117 N/A 1,906,117 1,906,117
D2 - FARM & RANCH IMP 14,269,694 N/A 14,269,694 14,269,694
E - NON-AG LAND AND IMPROVEMENTS 31,655,596 N/A 31,655,596 31,655,596
F1 - COMMERCIAL REAL 357,060 N/A 357,060 357,060
F2 - INDUSTRIAL REAL 1,348,570 N/A 1,348,570 1,348,570
G - ALL MINERALS 429,254,280 N/A 429,254,280 429,254,280
J - ALL UTILITIES 11,471,570 N/A 11,471,570 11,471,570
L1 - COMMERCIAL PERSONAL 579,800 N/A 579,800 579,800
L2 - INDUSTRIAL PERSONAL 1,261,330 N/A 1,261,330 1,261,330
M1 - MOBILE HOMES 1,658,870 N/A 1,658,870 1,658,870
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 497,504,307 0 497,504,307 497,504,307
Less Total Deductions 35,134,348 0 35,134,348 35,134,348
Total Taxable Value 462,369,959 0 462,369,959 462,369,959

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 465,169,512 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 462,369,959 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 465,169,512 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 462,369,959 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 469,818,764 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 471,103,663 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 462,369,959 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 471,992,651 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 463,889,778 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 465,169,512 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 462,369,959 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 465,169,512 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 462,369,959 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 469,818,764 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 471,103,663 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 462,369,959 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 471,992,651 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 463,889,778 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,799,553 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 4,649,252 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,284,899 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 888,988 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,519,819 Loss to the increase in the Over-65/Disabled Homestead

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


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143-Lavaca/Lavaca County

143-903/Shiner ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 249,646,718 N/A 249,646,718 249,646,718
B - MULTIFAMILY 2,591,563 N/A 2,591,563 2,591,563
C1 - VACANT LOTS 4,309,968 N/A 4,309,968 4,309,968
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,752,380 N/A 4,752,380 4,752,380
D2 - FARM & RANCH IMP 8,718,981 N/A 8,718,981 8,718,981
E - NON-AG LAND AND IMPROVEMENTS 172,937,884 N/A 172,937,884 172,937,884
F1 - COMMERCIAL REAL 36,433,066 N/A 36,433,066 36,433,066
F2 - INDUSTRIAL REAL 114,877,839 N/A 114,877,839 114,877,839
G - ALL MINERALS 261,344,190 N/A 261,344,190 261,344,190
J - ALL UTILITIES 50,986,750 N/A 50,986,750 50,986,750
L1 - COMMERCIAL PERSONAL 19,173,705 N/A 19,173,705 19,173,705
L2 - INDUSTRIAL PERSONAL 70,315,080 N/A 70,315,080 70,315,080
M1 - MOBILE HOMES 3,264,888 N/A 3,264,888 3,264,888
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,425,913 N/A 1,425,913 1,425,913
Subtotal 1,000,778,925 0 1,000,778,925 1,000,778,925
Less Total Deductions 208,527,260 0 208,527,260 208,527,260
Total Taxable Value 792,251,665 0 792,251,665 792,251,665

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 829,095,769 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 792,251,665 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 829,095,769 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 792,251,665 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 892,825,513 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 910,156,901 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 812,100,103 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 921,930,114 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 808,433,178 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 829,095,769 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 792,251,665 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 829,095,769 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 792,251,665 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 892,825,513 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 910,156,901 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 812,100,103 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 921,930,114 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 808,433,178 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 36,844,104 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 63,729,744 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 17,331,388 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,773,213 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 16,181,513 Loss to the increase in the Over-65/Disabled Homestead

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


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143-903-02/Shiner ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 253,388,138 N/A 253,388,138 253,388,138
B - MULTIFAMILY 2,591,563 N/A 2,591,563 2,591,563
C1 - VACANT LOTS 4,309,968 N/A 4,309,968 4,309,968
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,658,497 N/A 6,658,497 6,658,497
D2 - FARM & RANCH IMP 22,988,675 N/A 22,988,675 22,988,675
E - NON-AG LAND AND IMPROVEMENTS 204,593,480 N/A 204,593,480 204,593,480
F1 - COMMERCIAL REAL 36,790,126 N/A 36,790,126 36,790,126
F2 - INDUSTRIAL REAL 116,226,409 N/A 116,226,409 116,226,409
G - ALL MINERALS 690,598,470 N/A 690,598,470 690,598,470
J - ALL UTILITIES 62,458,320 N/A 62,458,320 62,458,320
L1 - COMMERCIAL PERSONAL 19,753,505 N/A 19,753,505 19,753,505
L2 - INDUSTRIAL PERSONAL 71,576,410 N/A 71,576,410 71,576,410
M1 - MOBILE HOMES 4,923,758 N/A 4,923,758 4,923,758
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,425,913 N/A 1,425,913 1,425,913
Subtotal 1,498,283,232 1,498,283,232 1,498,283,232
Less Total Deductions 243,661,608 243,661,608 243,661,608
Total Taxable Value 1,254,621,624 1,254,621,624 1,254,621,624

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 1,294,265,281 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,254,621,624 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,294,265,281 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,254,621,624 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,362,644,277 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,381,260,564 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,274,470,062 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 1,393,922,765 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,272,322,956 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 1,294,265,281 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,254,621,624 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,294,265,281 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,254,621,624 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,362,644,277 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,381,260,564 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,274,470,062 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 1,393,922,765 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,272,322,956 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 39,643,657 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 68,378,996 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,616,287 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,662,201 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 17,701,332 Loss to the increase in the Over-65/Disabled Homestead

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