taxes Property Tax Assistance

2025 ISD Summary Worksheet

McMullen County ISD (all splits)   McMullen County  

162-McMullen/McMullen County

162-904/McMullen County ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 17,454,681 N/A 17,454,681 17,454,681
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 440,813 N/A 440,813 440,813
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 41,463,464 0.8517 48,683,737 41,463,464
D2 - FARM & RANCH IMP 5,852,826 N/A 5,852,826 5,852,826
E - NON-AG LAND AND IMPROVEMENTS 75,514,661 N/A 75,514,661 75,514,661
F1 - COMMERCIAL REAL 22,772,269 N/A 22,772,269 22,772,269
F2 - INDUSTRIAL REAL 55,221,019 N/A 55,221,019 55,221,019
G - ALL MINERALS 3,670,446,237 1.0036 3,657,280,029 3,670,446,237
J - ALL UTILITIES 754,839,131 1.0282 734,136,482 754,839,131
L1 - COMMERCIAL PERSONAL 1,079,990 N/A 1,079,990 1,079,990
L2 - INDUSTRIAL PERSONAL 138,225,911 N/A 138,225,911 138,225,911
M1 - MOBILE HOMES 4,070,247 N/A 4,070,247 4,070,247
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 4,787,381,249 0 4,760,732,665 4,787,381,249
Less Total Deductions 155,494,053 0 155,494,053 155,494,053
Total Taxable Value 4,631,887,196 0 4,605,238,612 4,631,887,196

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 4,634,350,603 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,631,887,196 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,633,079,131 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,630,615,724 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,640,955,018 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,643,436,288 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,633,345,212 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 4,645,249,085 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,632,611,769 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 4,634,350,603 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,631,887,196 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,633,079,131 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,630,615,724 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,640,955,018 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,643,436,288 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,633,345,212 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 4,645,249,085 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,632,611,769 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,463,407 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,271,472 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 6,604,415 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,481,270 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,812,797 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 724,573 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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162-904-02/McMullen County ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 17,454,681 N/A 17,454,681 17,454,681
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 440,813 N/A 440,813 440,813
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 41,463,464 0.8517 48,683,737 41,463,464
D2 - FARM & RANCH IMP 5,852,826 N/A 5,852,826 5,852,826
E - NON-AG LAND AND IMPROVEMENTS 75,514,661 N/A 75,514,661 75,514,661
F1 - COMMERCIAL REAL 22,772,269 N/A 22,772,269 22,772,269
F2 - INDUSTRIAL REAL 55,221,019 N/A 55,221,019 55,221,019
G - ALL MINERALS 3,670,446,237 1.0036 3,657,280,029 3,670,446,237
J - ALL UTILITIES 754,839,131 1.0282 734,136,482 754,839,131
L1 - COMMERCIAL PERSONAL 1,079,990 N/A 1,079,990 1,079,990
L2 - INDUSTRIAL PERSONAL 138,225,911 N/A 138,225,911 138,225,911
M1 - MOBILE HOMES 4,070,247 N/A 4,070,247 4,070,247
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 4,787,381,249 4,760,732,665 4,787,381,249
Less Total Deductions 155,494,053 155,494,053 155,494,053
Total Taxable Value 4,631,887,196 4,605,238,612 4,631,887,196

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 4,634,350,603 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,631,887,196 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,633,079,131 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,630,615,724 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,640,955,018 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,643,436,288 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,633,345,212 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 4,645,249,085 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,632,611,769 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 4,634,350,603 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,631,887,196 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,633,079,131 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,630,615,724 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,640,955,018 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,643,436,288 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,633,345,212 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 4,645,249,085 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,632,611,769 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,463,407 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,271,472 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 6,604,415 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,481,270 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,812,797 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 724,573 Loss to the increase in the Over-65/Disabled Homestead

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