taxes Property Tax Assistance

2025 ISD Summary Worksheet

Presidio ISD (all splits)   Presidio County  

189-Presidio/Presidio County

189-902/Presidio ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 164,548,998 0.9686 169,883,335 164,548,998
B - MULTIFAMILY 3,447,289 N/A 3,447,289 3,447,289
C1 - VACANT LOTS 18,516,763 0.8668 21,362,209 18,516,763
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,635,013 1.1809 1,384,521 1,635,013
D2 - FARM & RANCH IMP 296,800 N/A 296,800 296,800
E - NON-AG LAND AND IMPROVEMENTS 38,820,780 0.9026 43,009,949 38,820,780
F1 - COMMERCIAL REAL 26,097,332 0.9013 28,955,211 26,097,332
F2 - INDUSTRIAL REAL 17,680,020 N/A 17,680,020 17,680,020
G - ALL MINERALS 132,910 N/A 132,910 132,910
J - ALL UTILITIES 52,724,640 N/A 52,724,640 52,724,640
L1 - COMMERCIAL PERSONAL 10,268,130 N/A 10,268,130 10,268,130
L2 - INDUSTRIAL PERSONAL 9,153,190 N/A 9,153,190 9,153,190
M1 - MOBILE HOMES 4,699,400 N/A 4,699,400 4,699,400
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 348,021,265 0 362,997,604 348,021,265
Less Total Deductions 100,299,500 0 101,997,533 100,299,500
Total Taxable Value 247,721,765 0 261,000,071 247,721,765

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 255,671,915 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 247,721,765 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 255,671,915 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 247,721,765 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 283,435,161 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 293,787,931 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 248,399,327 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 301,241,787 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 248,828,218 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 255,671,915 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 247,721,765 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 255,671,915 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 247,721,765 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 283,435,161 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 293,787,931 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 248,399,327 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 301,241,787 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 248,828,218 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,950,150 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 27,763,246 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,352,770 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,453,856 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,106,453 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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189-902-02/Presidio ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 164,548,998 0.9686 169,883,335 164,548,998
B - MULTIFAMILY 3,447,289 N/A 3,447,289 3,447,289
C1 - VACANT LOTS 18,516,763 0.8668 21,362,209 18,516,763
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,635,013 1.1809 1,384,521 1,635,013
D2 - FARM & RANCH IMP 296,800 N/A 296,800 296,800
E - NON-AG LAND AND IMPROVEMENTS 38,820,780 0.9026 43,009,949 38,820,780
F1 - COMMERCIAL REAL 26,097,332 0.9013 28,955,211 26,097,332
F2 - INDUSTRIAL REAL 17,680,020 N/A 17,680,020 17,680,020
G - ALL MINERALS 132,910 N/A 132,910 132,910
J - ALL UTILITIES 52,724,640 N/A 52,724,640 52,724,640
L1 - COMMERCIAL PERSONAL 10,268,130 N/A 10,268,130 10,268,130
L2 - INDUSTRIAL PERSONAL 9,153,190 N/A 9,153,190 9,153,190
M1 - MOBILE HOMES 4,699,400 N/A 4,699,400 4,699,400
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 348,021,265 362,997,604 348,021,265
Less Total Deductions 100,299,500 101,997,533 100,299,500
Total Taxable Value 247,721,765 261,000,071 247,721,765

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 255,671,915 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 247,721,765 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 255,671,915 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 247,721,765 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 283,435,161 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 293,787,931 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 248,399,327 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 301,241,787 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 248,828,218 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 255,671,915 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 247,721,765 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 255,671,915 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 247,721,765 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 283,435,161 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 293,787,931 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 248,399,327 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 301,241,787 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 248,828,218 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,950,150 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 27,763,246 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,352,770 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,453,856 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,106,453 Loss to the increase in the Over-65/Disabled Homestead

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