taxes Property Tax Assistance

2025 ISD Summary Worksheet

West Oso ISD (all splits)   Nueces County  

178-Nueces/Nueces County

178-915/West Oso ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 303,444,384 N/A 303,444,384 303,444,384
B - MULTIFAMILY 15,554,070 N/A 15,554,070 15,554,070
C1 - VACANT LOTS 34,425,282 N/A 34,425,282 34,425,282
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,697,430 N/A 9,697,430 9,697,430
D2 - FARM & RANCH IMP 1,338,959 N/A 1,338,959 1,338,959
E - NON-AG LAND AND IMPROVEMENTS 25,298,844 N/A 25,298,844 25,298,844
F1 - COMMERCIAL REAL 456,374,182 N/A 456,374,182 456,374,182
F2 - INDUSTRIAL REAL 45,440,846 N/A 45,440,846 45,440,846
G - ALL MINERALS 2,186,670 N/A 2,186,670 2,186,670
J - ALL UTILITIES 40,279,030 N/A 40,279,030 40,279,030
L1 - COMMERCIAL PERSONAL 336,351,381 N/A 336,351,381 336,351,381
L2 - INDUSTRIAL PERSONAL 32,860,619 N/A 32,860,619 32,860,619
M1 - MOBILE HOMES 21,378,684 N/A 21,378,684 21,378,684
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 15,147,292 N/A 15,147,292 15,147,292
Subtotal 1,339,777,673 0 1,339,777,673 1,339,777,673
Less Total Deductions 221,957,358 0 221,957,358 221,957,358
Total Taxable Value 1,117,820,315 0 1,117,820,315 1,117,820,315

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 1,145,184,220 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,117,820,315 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,145,184,220 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,117,820,315 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,218,928,256 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,239,791,681 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,118,978,252 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 1,253,986,613 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,122,658,935 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 1,145,184,220 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,117,820,315 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,145,184,220 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,117,820,315 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,218,928,256 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,239,791,681 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,118,978,252 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 1,253,986,613 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,122,658,935 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,363,905 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 73,744,036 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,863,425 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 14,194,932 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,838,620 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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178-915-02/West Oso ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 303,444,384 N/A 303,444,384 303,444,384
B - MULTIFAMILY 15,554,070 N/A 15,554,070 15,554,070
C1 - VACANT LOTS 34,425,282 N/A 34,425,282 34,425,282
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,697,430 N/A 9,697,430 9,697,430
D2 - FARM & RANCH IMP 1,338,959 N/A 1,338,959 1,338,959
E - NON-AG LAND AND IMPROVEMENTS 25,298,844 N/A 25,298,844 25,298,844
F1 - COMMERCIAL REAL 456,374,182 N/A 456,374,182 456,374,182
F2 - INDUSTRIAL REAL 45,440,846 N/A 45,440,846 45,440,846
G - ALL MINERALS 2,186,670 N/A 2,186,670 2,186,670
J - ALL UTILITIES 40,279,030 N/A 40,279,030 40,279,030
L1 - COMMERCIAL PERSONAL 336,351,381 N/A 336,351,381 336,351,381
L2 - INDUSTRIAL PERSONAL 32,860,619 N/A 32,860,619 32,860,619
M1 - MOBILE HOMES 21,378,684 N/A 21,378,684 21,378,684
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 15,147,292 N/A 15,147,292 15,147,292
Subtotal 1,339,777,673 1,339,777,673 1,339,777,673
Less Total Deductions 221,957,358 221,957,358 221,957,358
Total Taxable Value 1,117,820,315 1,117,820,315 1,117,820,315

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 1,145,184,220 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,117,820,315 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,145,184,220 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,117,820,315 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,218,928,256 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,239,791,681 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,118,978,252 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 1,253,986,613 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,122,658,935 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 1,145,184,220 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,117,820,315 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,145,184,220 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,117,820,315 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,218,928,256 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,239,791,681 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,118,978,252 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 1,253,986,613 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,122,658,935 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,363,905 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 73,744,036 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,863,425 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 14,194,932 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,838,620 Loss to the increase in the Over-65/Disabled Homestead

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