taxes Property Tax Assistance

2025 ISD Summary Worksheet

Odem-Edroy ISD (all splits)   San Patricio County  

205-San Patricio/San Patricio County

205-905/Odem-Edroy ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 151,390,810 1.0239 147,857,027 151,390,810
B - MULTIFAMILY 2,533,722 N/A 2,533,722 2,533,722
C1 - VACANT LOTS 4,765,221 N/A 4,765,221 4,765,221
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,010,245 0.8168 20,824,250 17,010,245
D2 - FARM & RANCH IMP 3,354,878 N/A 3,354,878 3,354,878
E - NON-AG LAND AND IMPROVEMENTS 285,093,873 0.9622 296,293,778 285,093,873
F1 - COMMERCIAL REAL 37,400,570 0.9328 40,094,951 37,400,570
F2 - INDUSTRIAL REAL 123,720,345 N/A 123,720,345 123,720,345
G - ALL MINERALS 1,286,560 N/A 1,286,560 1,286,560
J - ALL UTILITIES 246,244,520 0.9626 255,811,884 246,244,520
L1 - COMMERCIAL PERSONAL 9,193,806 N/A 9,193,806 9,193,806
L2 - INDUSTRIAL PERSONAL 15,361,130 N/A 15,361,130 15,361,130
M1 - MOBILE HOMES 3,162,027 N/A 3,162,027 3,162,027
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,731,861 N/A 1,731,861 1,731,861
S - SPECIAL INVENTORY 324,385 N/A 324,385 324,385
Subtotal 902,573,953 0 926,315,825 902,573,953
Less Total Deductions 303,683,063 0 300,577,219 303,683,063
Total Taxable Value 598,890,890 0 625,738,606 598,890,890

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 635,716,329 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 598,890,890 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 635,716,329 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 598,890,890 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 707,274,871 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 727,607,249 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 611,466,417 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 741,595,422 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 611,255,444 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 686,676,439 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 649,851,000 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 686,676,439 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 649,851,000 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 758,234,981 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 778,567,359 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 662,426,527 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 792,555,532 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 662,215,554 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 36,825,439 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 71,558,542 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,332,378 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,988,173 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,364,554 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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205-905-02/Odem-Edroy ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 151,390,810 1.0239 147,857,027 151,390,810
B - MULTIFAMILY 2,533,722 N/A 2,533,722 2,533,722
C1 - VACANT LOTS 4,765,221 N/A 4,765,221 4,765,221
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,010,245 0.8168 20,824,250 17,010,245
D2 - FARM & RANCH IMP 3,354,878 N/A 3,354,878 3,354,878
E - NON-AG LAND AND IMPROVEMENTS 285,093,873 0.9622 296,293,778 285,093,873
F1 - COMMERCIAL REAL 37,400,570 0.9328 40,094,951 37,400,570
F2 - INDUSTRIAL REAL 123,720,345 N/A 123,720,345 123,720,345
G - ALL MINERALS 1,286,560 N/A 1,286,560 1,286,560
J - ALL UTILITIES 246,244,520 0.9626 255,811,884 246,244,520
L1 - COMMERCIAL PERSONAL 9,193,806 N/A 9,193,806 9,193,806
L2 - INDUSTRIAL PERSONAL 15,361,130 N/A 15,361,130 15,361,130
M1 - MOBILE HOMES 3,162,027 N/A 3,162,027 3,162,027
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,731,861 N/A 1,731,861 1,731,861
S - SPECIAL INVENTORY 324,385 N/A 324,385 324,385
Subtotal 902,573,953 926,315,825 902,573,953
Less Total Deductions 303,683,063 300,577,219 303,683,063
Total Taxable Value 598,890,890 625,738,606 598,890,890

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 635,716,329 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 598,890,890 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 635,716,329 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 598,890,890 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 707,274,871 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 727,607,249 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 611,466,417 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 741,595,422 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 611,255,444 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 686,676,439 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 649,851,000 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 686,676,439 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 649,851,000 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 758,234,981 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 778,567,359 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 662,426,527 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 792,555,532 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 662,215,554 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 36,825,439 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 71,558,542 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 20,332,378 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,988,173 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,364,554 Loss to the increase in the Over-65/Disabled Homestead

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