taxes Property Tax Assistance

2025 ISD Summary Worksheet

Bay City ISD (all splits)   Matagorda County  

158-Matagorda/Matagorda County

158-901/Bay City ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,036,804,399 N/A 1,036,804,399 1,036,804,399
B - MULTIFAMILY 99,529,986 N/A 99,529,986 99,529,986
C1 - VACANT LOTS 40,395,791 N/A 40,395,791 40,395,791
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,566,394 N/A 14,566,394 14,566,394
D2 - FARM & RANCH IMP 2,856,456 N/A 2,856,456 2,856,456
E - NON-AG LAND AND IMPROVEMENTS 69,366,976 N/A 69,366,976 69,366,976
F1 - COMMERCIAL REAL 315,015,451 N/A 315,015,451 315,015,451
F2 - INDUSTRIAL REAL 1,456,101,390 N/A 1,456,101,390 1,456,101,390
G - ALL MINERALS 8,191,490 N/A 8,191,490 8,191,490
J - ALL UTILITIES 147,206,755 N/A 147,206,755 147,206,755
L1 - COMMERCIAL PERSONAL 89,932,543 N/A 89,932,543 89,932,543
L2 - INDUSTRIAL PERSONAL 112,162,130 N/A 112,162,130 112,162,130
M1 - MOBILE HOMES 11,243,954 N/A 11,243,954 11,243,954
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,501,440 N/A 1,501,440 1,501,440
S - SPECIAL INVENTORY 4,653,140 N/A 4,653,140 4,653,140
Subtotal 3,409,528,295 0 3,409,528,295 3,409,528,295
Less Total Deductions 935,663,966 0 935,663,966 935,663,966
Total Taxable Value 2,473,864,329 0 2,473,864,329 2,473,864,329

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 2,586,334,523 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,473,864,329 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,586,334,523 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,473,864,329 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,792,067,753 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,849,346,666 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,515,728,643 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 2,888,273,875 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,519,018,236 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 2,796,920,093 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,684,449,899 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,796,920,093 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,684,449,899 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,002,653,323 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,059,932,236 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,726,314,213 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 3,098,859,445 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,729,603,806 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 112,470,194 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 205,733,230 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 57,278,913 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 38,927,209 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 45,153,907 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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158-901-02/Bay City ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,036,804,399 N/A 1,036,804,399 1,036,804,399
B - MULTIFAMILY 99,529,986 N/A 99,529,986 99,529,986
C1 - VACANT LOTS 40,395,791 N/A 40,395,791 40,395,791
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,566,394 N/A 14,566,394 14,566,394
D2 - FARM & RANCH IMP 2,856,456 N/A 2,856,456 2,856,456
E - NON-AG LAND AND IMPROVEMENTS 69,366,976 N/A 69,366,976 69,366,976
F1 - COMMERCIAL REAL 315,015,451 N/A 315,015,451 315,015,451
F2 - INDUSTRIAL REAL 1,456,101,390 N/A 1,456,101,390 1,456,101,390
G - ALL MINERALS 8,191,490 N/A 8,191,490 8,191,490
J - ALL UTILITIES 147,206,755 N/A 147,206,755 147,206,755
L1 - COMMERCIAL PERSONAL 89,932,543 N/A 89,932,543 89,932,543
L2 - INDUSTRIAL PERSONAL 112,162,130 N/A 112,162,130 112,162,130
M1 - MOBILE HOMES 11,243,954 N/A 11,243,954 11,243,954
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,501,440 N/A 1,501,440 1,501,440
S - SPECIAL INVENTORY 4,653,140 N/A 4,653,140 4,653,140
Subtotal 3,409,528,295 3,409,528,295 3,409,528,295
Less Total Deductions 935,663,966 935,663,966 935,663,966
Total Taxable Value 2,473,864,329 2,473,864,329 2,473,864,329

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 2,586,334,523 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,473,864,329 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,586,334,523 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,473,864,329 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,792,067,753 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,849,346,666 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,515,728,643 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 2,888,273,875 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,519,018,236 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 2,796,920,093 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,684,449,899 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,796,920,093 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,684,449,899 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,002,653,323 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,059,932,236 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,726,314,213 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 3,098,859,445 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,729,603,806 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 112,470,194 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 205,733,230 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 57,278,913 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 38,927,209 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 45,153,907 Loss to the increase in the Over-65/Disabled Homestead

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