taxes Property Tax Assistance

2025 ISD Summary Worksheet

Gregory-Portland ISD (all splits)   San Patricio County  

205-San Patricio/San Patricio County

205-902/Gregory-Portland ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,828,651,913 1.0305 1,774,528,785 1,828,651,913
B - MULTIFAMILY 270,564,859 0.9632 280,902,055 270,564,859
C1 - VACANT LOTS 57,547,248 N/A 57,547,248 57,547,248
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,603,716 0.8446 19,659,509 16,603,716
D2 - FARM & RANCH IMP 4,262,280 N/A 4,262,280 4,262,280
E - NON-AG LAND AND IMPROVEMENTS 95,391,808 N/A 95,391,808 95,391,808
F1 - COMMERCIAL REAL 377,360,472 0.8402 449,131,721 377,360,472
F2 - INDUSTRIAL REAL 15,493,926,423 N/A 15,493,926,423 15,493,926,423
G - ALL MINERALS 1,309,290 N/A 1,309,290 1,309,290
J - ALL UTILITIES 316,890,658 0.9471 334,590,495 316,890,658
L1 - COMMERCIAL PERSONAL 67,286,250 N/A 67,286,250 67,286,250
L2 - INDUSTRIAL PERSONAL 522,537,470 N/A 522,537,470 522,537,470
M1 - MOBILE HOMES 5,381,166 N/A 5,381,166 5,381,166
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 28,430,556 N/A 28,430,556 28,430,556
S - SPECIAL INVENTORY 2,634,310 N/A 2,634,310 2,634,310
Subtotal 19,088,778,419 0 19,137,519,366 19,088,778,419
Less Total Deductions 15,169,270,924 0 15,154,614,643 15,169,270,924
Total Taxable Value 3,919,507,495 0 3,982,904,723 3,919,507,495

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 4,095,563,655 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,919,507,495 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,095,563,655 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,919,507,495 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,378,770,061 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,452,161,341 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,023,933,169 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 4,501,340,307 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,987,654,205 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 16,668,359,405 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 16,492,303,245 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 16,668,359,405 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 16,492,303,245 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 16,951,565,811 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 17,024,957,091 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 16,596,728,919 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 17,074,136,057 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 16,560,449,955 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 176,056,160 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 283,206,406 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 73,391,280 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 49,178,966 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 68,146,710 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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205-902-02/Gregory-Portland ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,828,651,913 1.0305 1,774,528,785 1,828,651,913
B - MULTIFAMILY 270,564,859 0.9632 280,902,055 270,564,859
C1 - VACANT LOTS 57,547,248 N/A 57,547,248 57,547,248
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,603,716 0.8446 19,659,509 16,603,716
D2 - FARM & RANCH IMP 4,262,280 N/A 4,262,280 4,262,280
E - NON-AG LAND AND IMPROVEMENTS 95,391,808 N/A 95,391,808 95,391,808
F1 - COMMERCIAL REAL 377,360,472 0.8402 449,131,721 377,360,472
F2 - INDUSTRIAL REAL 15,493,926,423 N/A 15,493,926,423 15,493,926,423
G - ALL MINERALS 1,309,290 N/A 1,309,290 1,309,290
J - ALL UTILITIES 316,890,658 0.9471 334,590,495 316,890,658
L1 - COMMERCIAL PERSONAL 67,286,250 N/A 67,286,250 67,286,250
L2 - INDUSTRIAL PERSONAL 522,537,470 N/A 522,537,470 522,537,470
M1 - MOBILE HOMES 5,381,166 N/A 5,381,166 5,381,166
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 28,430,556 N/A 28,430,556 28,430,556
S - SPECIAL INVENTORY 2,634,310 N/A 2,634,310 2,634,310
Subtotal 19,088,778,419 19,137,519,366 19,088,778,419
Less Total Deductions 15,169,270,924 15,154,614,643 15,169,270,924
Total Taxable Value 3,919,507,495 3,982,904,723 3,919,507,495

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 4,095,563,655 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,919,507,495 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,095,563,655 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,919,507,495 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,378,770,061 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,452,161,341 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,023,933,169 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 4,501,340,307 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,987,654,205 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 16,668,359,405 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 16,492,303,245 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 16,668,359,405 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 16,492,303,245 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 16,951,565,811 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 17,024,957,091 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 16,596,728,919 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 17,074,136,057 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 16,560,449,955 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 176,056,160 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 283,206,406 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 73,391,280 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 49,178,966 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 68,146,710 Loss to the increase in the Over-65/Disabled Homestead

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