taxes Property Tax Assistance

2025 ISD Summary Worksheet

Corpus Christi ISD (all splits)   Nueces County  

178-Nueces/Nueces County

178-904/Corpus Christi ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 16,208,301,250 N/A 16,208,301,250 16,208,301,250
B - MULTIFAMILY 2,282,174,121 N/A 2,282,174,121 2,282,174,121
C1 - VACANT LOTS 391,991,375 N/A 391,991,375 391,991,375
C2 - COLONIA LOTS 11,970 N/A 11,970 11,970
D1 ACRES - QUALIFIED OPEN-SPACE LAND 736,177 N/A 736,177 736,177
D2 - FARM & RANCH IMP 50,929 N/A 50,929 50,929
E - NON-AG LAND AND IMPROVEMENTS 25,047,600 N/A 25,047,600 25,047,600
F1 - COMMERCIAL REAL 4,243,388,629 N/A 4,243,388,629 4,243,388,629
F2 - INDUSTRIAL REAL 2,384,775,863 N/A 2,384,775,863 2,384,775,863
G - ALL MINERALS 2,813,600 N/A 2,813,600 2,813,600
J - ALL UTILITIES 390,544,202 N/A 390,544,202 390,544,202
L1 - COMMERCIAL PERSONAL 1,463,863,119 N/A 1,463,863,119 1,463,863,119
L2 - INDUSTRIAL PERSONAL 712,765,865 N/A 712,765,865 712,765,865
M1 - MOBILE HOMES 31,017,740 N/A 31,017,740 31,017,740
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 41,055,057 N/A 41,055,057 41,055,057
S - SPECIAL INVENTORY 99,994,525 N/A 99,994,525 99,994,525
Subtotal 28,278,532,022 0 28,278,532,022 28,278,532,022
Less Total Deductions 8,830,500,567 0 8,830,500,567 8,830,500,567
Total Taxable Value 19,448,031,455 0 19,448,031,455 19,448,031,455

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 21,009,951,727 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 19,448,031,455 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 21,009,951,727 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 19,448,031,455 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 23,706,472,204 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 24,407,470,478 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 19,941,757,846 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 24,876,389,486 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 20,054,673,288 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 21,009,951,727 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 19,448,031,455 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 21,009,951,727 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 19,448,031,455 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 23,706,472,204 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 24,407,470,478 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 19,941,757,846 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 24,876,389,486 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 20,054,673,288 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,561,920,272 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 2,696,520,477 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 700,998,274 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 468,919,008 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 606,641,833 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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178-904-02/Corpus Christi ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 16,208,301,250 N/A 16,208,301,250 16,208,301,250
B - MULTIFAMILY 2,282,174,121 N/A 2,282,174,121 2,282,174,121
C1 - VACANT LOTS 391,991,375 N/A 391,991,375 391,991,375
C2 - COLONIA LOTS 11,970 N/A 11,970 11,970
D1 ACRES - QUALIFIED OPEN-SPACE LAND 736,177 N/A 736,177 736,177
D2 - FARM & RANCH IMP 50,929 N/A 50,929 50,929
E - NON-AG LAND AND IMPROVEMENTS 25,047,600 N/A 25,047,600 25,047,600
F1 - COMMERCIAL REAL 4,243,388,629 N/A 4,243,388,629 4,243,388,629
F2 - INDUSTRIAL REAL 2,384,775,863 N/A 2,384,775,863 2,384,775,863
G - ALL MINERALS 2,813,600 N/A 2,813,600 2,813,600
J - ALL UTILITIES 390,544,202 N/A 390,544,202 390,544,202
L1 - COMMERCIAL PERSONAL 1,463,863,119 N/A 1,463,863,119 1,463,863,119
L2 - INDUSTRIAL PERSONAL 712,765,865 N/A 712,765,865 712,765,865
M1 - MOBILE HOMES 31,017,740 N/A 31,017,740 31,017,740
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 41,055,057 N/A 41,055,057 41,055,057
S - SPECIAL INVENTORY 99,994,525 N/A 99,994,525 99,994,525
Subtotal 28,278,532,022 28,278,532,022 28,278,532,022
Less Total Deductions 8,830,500,567 8,830,500,567 8,830,500,567
Total Taxable Value 19,448,031,455 19,448,031,455 19,448,031,455

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 21,009,951,727 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 19,448,031,455 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 21,009,951,727 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 19,448,031,455 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 23,706,472,204 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 24,407,470,478 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 19,941,757,846 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 24,876,389,486 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 20,054,673,288 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 21,009,951,727 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 19,448,031,455 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 21,009,951,727 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 19,448,031,455 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 23,706,472,204 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 24,407,470,478 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 19,941,757,846 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 24,876,389,486 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 20,054,673,288 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,561,920,272 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 2,696,520,477 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 700,998,274 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 468,919,008 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 606,641,833 Loss to the increase in the Over-65/Disabled Homestead

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