taxes Property Tax Assistance

2025 ISD Summary Worksheet

China Spring ISD (all splits)   Bosque County   McLennan County  

018-Bosque/Bosque County

161-920/China Spring ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 41,657,889 N/A 41,657,889 41,657,889
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,009,049 N/A 3,009,049 3,009,049
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 363,953 N/A 363,953 363,953
D2 - FARM & RANCH IMP 426,016 N/A 426,016 426,016
E - NON-AG LAND AND IMPROVEMENTS 30,362,877 N/A 30,362,877 30,362,877
F1 - COMMERCIAL REAL 884,033 N/A 884,033 884,033
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 704,697 N/A 704,697 704,697
L1 - COMMERCIAL PERSONAL 72,487 N/A 72,487 72,487
L2 - INDUSTRIAL PERSONAL 50,639 N/A 50,639 50,639
M1 - MOBILE HOMES 1,984,022 N/A 1,984,022 1,984,022
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 79,515,662 0 79,515,662 79,515,662
Less Total Deductions 38,218,237 0 38,218,237 38,218,237
Total Taxable Value 41,297,425 0 41,297,425 41,297,425

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 45,758,467 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 41,297,425 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 45,758,467 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 41,297,425 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 53,851,085 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 56,141,491 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 43,943,974 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 57,735,331 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 43,032,366 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 45,758,467 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 41,297,425 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 45,758,467 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 41,297,425 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 53,851,085 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 56,141,491 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 43,943,974 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 57,735,331 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 43,032,366 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,461,042 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 8,092,618 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,290,406 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,593,840 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,734,941 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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161-McLennan/McLennan County

161-920/China Spring ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,646,347,795 N/A 1,646,347,795 1,646,347,795
B - MULTIFAMILY 83,951,296 N/A 83,951,296 83,951,296
C1 - VACANT LOTS 26,095,217 N/A 26,095,217 26,095,217
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,956,480 N/A 3,956,480 3,956,480
D2 - FARM & RANCH IMP 9,703,264 N/A 9,703,264 9,703,264
E - NON-AG LAND AND IMPROVEMENTS 306,490,878 N/A 306,490,878 306,490,878
F1 - COMMERCIAL REAL 57,178,741 N/A 57,178,741 57,178,741
F2 - INDUSTRIAL REAL 81,681,930 N/A 81,681,930 81,681,930
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 15,114,010 N/A 15,114,010 15,114,010
L1 - COMMERCIAL PERSONAL 18,106,440 N/A 18,106,440 18,106,440
L2 - INDUSTRIAL PERSONAL 1,262,350 N/A 1,262,350 1,262,350
M1 - MOBILE HOMES 6,629,010 N/A 6,629,010 6,629,010
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,695,439 N/A 6,695,439 6,695,439
S - SPECIAL INVENTORY 53,820 N/A 53,820 53,820
Subtotal 2,263,266,670 0 2,263,266,670 2,263,266,670
Less Total Deductions 1,007,179,860 0 1,007,179,860 1,007,179,860
Total Taxable Value 1,256,086,810 0 1,256,086,810 1,256,086,810

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 1,417,435,002 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,256,086,810 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,417,435,002 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,256,086,810 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,667,131,404 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,730,555,016 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,393,463,378 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 1,773,118,917 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,323,334,543 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 1,478,435,002 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,317,086,810 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,478,435,002 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,317,086,810 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,728,131,404 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,791,555,016 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,454,463,378 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 1,834,118,917 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,384,334,543 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 161,348,192 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 249,696,402 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 63,423,612 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 42,563,901 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 67,247,733 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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161-920-02/China Spring ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,688,005,684 N/A 1,688,005,684 1,688,005,684
B - MULTIFAMILY 83,951,296 N/A 83,951,296 83,951,296
C1 - VACANT LOTS 29,104,266 N/A 29,104,266 29,104,266
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,320,433 N/A 4,320,433 4,320,433
D2 - FARM & RANCH IMP 10,129,280 N/A 10,129,280 10,129,280
E - NON-AG LAND AND IMPROVEMENTS 336,853,755 N/A 336,853,755 336,853,755
F1 - COMMERCIAL REAL 58,062,774 N/A 58,062,774 58,062,774
F2 - INDUSTRIAL REAL 81,681,930 N/A 81,681,930 81,681,930
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 15,818,707 N/A 15,818,707 15,818,707
L1 - COMMERCIAL PERSONAL 18,178,927 N/A 18,178,927 18,178,927
L2 - INDUSTRIAL PERSONAL 1,312,989 N/A 1,312,989 1,312,989
M1 - MOBILE HOMES 8,613,032 N/A 8,613,032 8,613,032
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,695,439 N/A 6,695,439 6,695,439
S - SPECIAL INVENTORY 53,820 N/A 53,820 53,820
Subtotal 2,342,782,332 2,342,782,332 2,342,782,332
Less Total Deductions 1,045,398,097 1,045,398,097 1,045,398,097
Total Taxable Value 1,297,384,235 1,297,384,235 1,297,384,235

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 1,463,193,469 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,297,384,235 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,463,193,469 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,297,384,235 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,720,982,489 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,786,696,507 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,437,407,352 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 1,830,854,248 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,366,366,909 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 1,524,193,469 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,358,384,235 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,524,193,469 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,358,384,235 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,781,982,489 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,847,696,507 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,498,407,352 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 1,891,854,248 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,427,366,909 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 165,809,234 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 257,789,020 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 65,714,018 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 44,157,741 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 68,982,674 Loss to the increase in the Over-65/Disabled Homestead

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