taxes Property Tax Assistance

2025 ISD Summary Worksheet

Refugio ISD (all splits)   Bee County   Refugio County   Victoria County  

013-Bee/Bee County

196-903/Refugio ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,114,183 N/A 5,114,183 5,114,183
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 11,520 N/A 11,520 11,520
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 276,640 N/A 276,640 276,640
D2 - FARM & RANCH IMP 202,560 N/A 202,560 202,560
E - NON-AG LAND AND IMPROVEMENTS 9,841,590 N/A 9,841,590 9,841,590
F1 - COMMERCIAL REAL 64,235 N/A 64,235 64,235
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 1,319,423 N/A 1,319,423 1,319,423
J - ALL UTILITIES 1,661,380 N/A 1,661,380 1,661,380
L1 - COMMERCIAL PERSONAL 76,300 N/A 76,300 76,300
L2 - INDUSTRIAL PERSONAL 16,680 N/A 16,680 16,680
M1 - MOBILE HOMES 1,434,460 N/A 1,434,460 1,434,460
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 20,018,971 0 20,018,971 20,018,971
Less Total Deductions 6,750,406 0 6,750,406 6,750,406
Total Taxable Value 13,268,565 0 13,268,565 13,268,565

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 14,292,832 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,268,565 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 14,292,832 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,268,565 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 16,174,136 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 16,758,119 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 13,496,244 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 17,158,116 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 13,856,146 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 14,292,832 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,268,565 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,292,832 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,268,565 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 16,174,136 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 16,758,119 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 13,496,244 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 17,158,116 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 13,856,146 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,024,267 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 1,881,304 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 583,983 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 399,997 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 587,581 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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196-Refugio/Refugio County

196-903/Refugio ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 161,496,400 0.9732 165,943,691 161,496,400
B - MULTIFAMILY 6,583,723 N/A 6,583,723 6,583,723
C1 - VACANT LOTS 3,134,820 N/A 3,134,820 3,134,820
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,897,447 1.1140 13,372,876 14,897,447
D2 - FARM & RANCH IMP 3,372,040 N/A 3,372,040 3,372,040
E - NON-AG LAND AND IMPROVEMENTS 43,203,030 1.0103 42,762,575 43,203,030
F1 - COMMERCIAL REAL 43,378,408 0.9706 44,692,363 43,378,408
F2 - INDUSTRIAL REAL 19,872,030 N/A 19,872,030 19,872,030
G - ALL MINERALS 137,491,710 0.9993 137,588,022 137,491,710
J - ALL UTILITIES 141,712,440 0.9453 149,912,663 141,712,440
L1 - COMMERCIAL PERSONAL 16,123,610 N/A 16,123,610 16,123,610
L2 - INDUSTRIAL PERSONAL 22,385,840 N/A 22,385,840 22,385,840
M1 - MOBILE HOMES 7,270,770 N/A 7,270,770 7,270,770
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,626,630 N/A 1,626,630 1,626,630
Subtotal 622,548,898 0 634,641,653 622,548,898
Less Total Deductions 164,274,785 0 165,430,248 164,274,785
Total Taxable Value 458,274,113 0 469,211,405 458,274,113

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 471,310,932 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 458,274,113 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 471,310,932 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 458,274,113 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 507,375,251 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 519,393,078 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 458,261,431 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 527,827,095 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 462,846,152 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 471,310,932 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 458,274,113 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 471,310,932 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 458,274,113 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 507,375,251 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 519,393,078 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 458,261,431 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 527,827,095 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 462,846,152 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,036,819 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 36,064,319 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,017,827 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,434,017 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,572,039 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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235-Victoria/Victoria County

196-903/Refugio ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 415,270 N/A 415,270 415,270
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,258,192 N/A 2,258,192 2,258,192
D2 - FARM & RANCH IMP 322,640 N/A 322,640 322,640
E - NON-AG LAND AND IMPROVEMENTS 5,662,323 N/A 5,662,323 5,662,323
F1 - COMMERCIAL REAL 867,816 N/A 867,816 867,816
F2 - INDUSTRIAL REAL 50,000 N/A 50,000 50,000
G - ALL MINERALS 18,275,900 N/A 18,275,900 18,275,900
J - ALL UTILITIES 25,214,190 N/A 25,214,190 25,214,190
L1 - COMMERCIAL PERSONAL 8,000 N/A 8,000 8,000
L2 - INDUSTRIAL PERSONAL 361,510 N/A 361,510 361,510
M1 - MOBILE HOMES 149,050 N/A 149,050 149,050
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 53,584,891 0 53,584,891 53,584,891
Less Total Deductions 1,719,256 0 1,719,256 1,719,256
Total Taxable Value 51,865,635 0 51,865,635 51,865,635

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 51,905,635 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 51,865,635 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 51,905,635 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 51,865,635 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 52,073,182 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 52,170,912 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 51,865,635 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 52,241,712 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 51,915,635 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 51,905,635 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 51,865,635 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 51,905,635 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 51,865,635 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 52,073,182 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 52,170,912 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 51,865,635 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 52,241,712 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 51,915,635 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,000 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 167,547 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 97,730 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 70,800 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 50,000 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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196-903-02/Refugio ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 167,025,853 0.9741 171,473,144 167,025,853
B - MULTIFAMILY 6,583,723 N/A 6,583,723 6,583,723
C1 - VACANT LOTS 3,146,340 N/A 3,146,340 3,146,340
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,432,279 1.0958 15,907,708 17,432,279
D2 - FARM & RANCH IMP 3,897,240 N/A 3,897,240 3,897,240
E - NON-AG LAND AND IMPROVEMENTS 58,706,943 1.0076 58,266,488 58,706,943
F1 - COMMERCIAL REAL 44,310,459 0.9712 45,624,414 44,310,459
F2 - INDUSTRIAL REAL 19,922,030 N/A 19,922,030 19,922,030
G - ALL MINERALS 157,087,033 0.9994 157,183,345 157,087,033
J - ALL UTILITIES 168,588,010 0.9536 176,788,233 168,588,010
L1 - COMMERCIAL PERSONAL 16,207,910 N/A 16,207,910 16,207,910
L2 - INDUSTRIAL PERSONAL 22,764,030 N/A 22,764,030 22,764,030
M1 - MOBILE HOMES 8,854,280 N/A 8,854,280 8,854,280
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,626,630 N/A 1,626,630 1,626,630
Subtotal 696,152,760 708,245,515 696,152,760
Less Total Deductions 172,744,447 173,899,910 172,744,447
Total Taxable Value 523,408,313 534,345,605 523,408,313

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 537,509,399 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 523,408,313 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 537,509,399 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 523,408,313 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 575,622,569 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 588,322,109 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 523,623,310 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 597,226,923 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 528,617,933 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 537,509,399 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 523,408,313 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 537,509,399 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 523,408,313 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 575,622,569 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 588,322,109 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 523,623,310 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 597,226,923 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 528,617,933 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,101,086 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 38,113,170 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,699,540 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,904,814 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 5,209,620 Loss to the increase in the Over-65/Disabled Homestead

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