taxes Property Tax Assistance

2025 ISD Summary Worksheet

Mathis ISD (all splits)   Bee County   Live Oak County   San Patricio County  

013-Bee/Bee County

205-904/Mathis ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,043,780 N/A 2,043,780 2,043,780
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 18,770 N/A 18,770 18,770
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,501,430 N/A 1,501,430 1,501,430
D2 - FARM & RANCH IMP 269,750 N/A 269,750 269,750
E - NON-AG LAND AND IMPROVEMENTS 3,450,270 N/A 3,450,270 3,450,270
F1 - COMMERCIAL REAL 266,320 N/A 266,320 266,320
F2 - INDUSTRIAL REAL 5,812,710 N/A 5,812,710 5,812,710
G - ALL MINERALS 1,092,775 N/A 1,092,775 1,092,775
J - ALL UTILITIES 1,777,600 N/A 1,777,600 1,777,600
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 71,920 N/A 71,920 71,920
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 16,305,325 0 16,305,325 16,305,325
Less Total Deductions 6,728,824 0 6,728,824 6,728,824
Total Taxable Value 9,576,501 0 9,576,501 9,576,501

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 9,907,713 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 9,576,501 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 9,907,713 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 9,576,501 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,543,264 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 10,708,264 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 9,720,800 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 10,824,560 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 9,726,501 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 14,720,423 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 14,389,211 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,720,423 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 14,389,211 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,355,974 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 15,520,974 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 14,533,510 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 15,637,270 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 14,539,211 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 331,212 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 635,551 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 165,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 116,296 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 150,000 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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149-Live Oak/Live Oak County

205-904/Mathis ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 45,091,270 0.8953 50,364,425 50,364,425
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,447,737 N/A 4,447,737 4,447,737
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,246,620 1.0362 2,168,100 2,168,100
D2 - FARM & RANCH IMP 625,980 N/A 625,980 625,980
E - NON-AG LAND AND IMPROVEMENTS 12,431,883 0.9632 12,906,855 12,906,855
F1 - COMMERCIAL REAL 5,442,956 N/A 5,442,956 5,442,956
F2 - INDUSTRIAL REAL 2,240 N/A 2,240 2,240
G - ALL MINERALS 296,845 N/A 296,845 296,845
J - ALL UTILITIES 36,730,886 1.0029 36,624,674 36,624,674
L1 - COMMERCIAL PERSONAL 1,356,460 N/A 1,356,460 1,356,460
L2 - INDUSTRIAL PERSONAL 2,399,646 N/A 2,399,646 2,399,646
M1 - MOBILE HOMES 6,596,763 N/A 6,596,763 6,596,763
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 39,080 N/A 39,080 39,080
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 117,708,366 0 123,271,761 123,271,761
Less Total Deductions 41,372,896 0 42,677,532 42,677,532
Total Taxable Value 76,335,470 0 80,594,229 80,594,229

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 84,233,931 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 80,594,229 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 84,233,931 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 80,594,229 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 93,068,218 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 96,019,619 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 80,594,229 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 98,229,065 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 82,484,288 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 84,233,931 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 80,594,229 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 84,233,931 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 80,594,229 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 93,068,218 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 96,019,619 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 80,594,229 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 98,229,065 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 82,484,288 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,639,702 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 8,834,287 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,951,401 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,209,446 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,890,059 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT WAS NOT VALID IN THE LAST TWO STUDIES.


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205-San Patricio/San Patricio County

205-904/Mathis ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 193,010,083 0.9517 202,805,593 193,010,083
B - MULTIFAMILY 4,863,840 N/A 4,863,840 4,863,840
C1 - VACANT LOTS 13,025,536 N/A 13,025,536 13,025,536
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,438,676 0.7590 24,293,768 18,438,676
D2 - FARM & RANCH IMP 3,536,992 N/A 3,536,992 3,536,992
E - NON-AG LAND AND IMPROVEMENTS 310,595,836 0.9221 336,835,306 310,595,836
F1 - COMMERCIAL REAL 76,231,980 0.9447 80,694,379 76,231,980
F2 - INDUSTRIAL REAL 190,593,277 N/A 190,593,277 190,593,277
G - ALL MINERALS 7,519,890 N/A 7,519,890 7,519,890
J - ALL UTILITIES 151,773,243 1.0026 151,379,656 151,773,243
L1 - COMMERCIAL PERSONAL 21,256,268 N/A 21,256,268 21,256,268
L2 - INDUSTRIAL PERSONAL 9,302,200 N/A 9,302,200 9,302,200
M1 - MOBILE HOMES 5,547,380 N/A 5,547,380 5,547,380
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 105,675 N/A 105,675 105,675
S - SPECIAL INVENTORY 1,494,479 N/A 1,494,479 1,494,479
Subtotal 1,007,295,355 0 1,053,254,239 1,007,295,355
Less Total Deductions 420,626,330 0 425,319,927 420,626,330
Total Taxable Value 586,669,025 0 627,934,312 586,669,025

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 616,096,697 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 586,669,025 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 616,096,697 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 586,669,025 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 692,563,169 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 718,054,885 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 597,340,579 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 735,941,019 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 597,579,605 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 755,409,627 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 725,981,955 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 755,409,627 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 725,981,955 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 831,876,099 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 857,367,815 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 736,653,509 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 875,253,949 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 736,892,535 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,427,672 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 76,466,472 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,491,716 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,886,134 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 10,910,580 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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205-904-02/Mathis ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 240,145,133 0.9410 255,213,798 245,418,288
B - MULTIFAMILY 4,863,840 N/A 4,863,840 4,863,840
C1 - VACANT LOTS 17,492,043 N/A 17,492,043 17,492,043
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 22,186,726 0.7934 27,963,298 22,108,206
D2 - FARM & RANCH IMP 4,432,722 N/A 4,432,722 4,432,722
E - NON-AG LAND AND IMPROVEMENTS 326,477,989 0.9244 353,192,431 326,952,961
F1 - COMMERCIAL REAL 81,941,256 0.9484 86,403,655 81,941,256
F2 - INDUSTRIAL REAL 196,408,227 N/A 196,408,227 196,408,227
G - ALL MINERALS 8,909,510 N/A 8,909,510 8,909,510
J - ALL UTILITIES 190,281,729 1.0026 189,781,930 190,175,517
L1 - COMMERCIAL PERSONAL 22,612,728 N/A 22,612,728 22,612,728
L2 - INDUSTRIAL PERSONAL 11,701,846 N/A 11,701,846 11,701,846
M1 - MOBILE HOMES 12,216,063 N/A 12,216,063 12,216,063
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 144,755 N/A 144,755 144,755
S - SPECIAL INVENTORY 1,494,479 N/A 1,494,479 1,494,479
Subtotal 1,141,309,046 1,192,831,325 1,146,872,441
Less Total Deductions 468,728,050 474,726,283 470,032,686
Total Taxable Value 672,580,996 718,105,042 676,839,755

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 710,238,341 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 676,839,755 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 710,238,341 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 676,839,755 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 796,174,651 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 824,782,768 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 687,655,608 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 844,994,644 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 689,790,394 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 854,363,981 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 820,965,395 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 854,363,981 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 820,965,395 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 940,300,291 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 968,908,408 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 831,781,248 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 989,120,284 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 833,916,034 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 33,398,586 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 85,936,310 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 28,608,117 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 20,211,876 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,950,639 Loss to the increase in the Over-65/Disabled Homestead

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