taxes Property Tax Assistance

2025 ISD Summary Worksheet

Christoval ISD (all splits)   Tom Green County  

226-Tom Green/Tom Green County

226-901/Christoval ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 296,296,532 1.0186 290,886,051 296,296,532
B - MULTIFAMILY 407,310 N/A 407,310 407,310
C1 - VACANT LOTS 6,296,760 N/A 6,296,760 6,296,760
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,534,458 1.2274 6,953,450 8,534,458
D2 - FARM & RANCH IMP 5,070,340 N/A 5,070,340 5,070,340
E - NON-AG LAND AND IMPROVEMENTS 148,429,493 0.9772 151,892,645 148,429,493
F1 - COMMERCIAL REAL 7,738,340 N/A 7,738,340 7,738,340
F2 - INDUSTRIAL REAL 50,580 N/A 50,580 50,580
G - ALL MINERALS 6,342,310 N/A 6,342,310 6,342,310
J - ALL UTILITIES 62,646,650 0.9752 64,239,797 62,646,650
L1 - COMMERCIAL PERSONAL 5,542,890 N/A 5,542,890 5,542,890
L2 - INDUSTRIAL PERSONAL 52,156,110 N/A 52,156,110 52,156,110
M1 - MOBILE HOMES 2,430,610 N/A 2,430,610 2,430,610
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 707,250 N/A 707,250 707,250
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 602,649,633 0 600,714,443 602,649,633
Less Total Deductions 230,060,553 0 227,485,653 230,060,553
Total Taxable Value 372,589,080 0 373,228,790 372,589,080

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 403,145,454 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 372,589,080 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 403,145,454 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 372,589,080 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 454,399,840 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 467,982,662 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 401,486,096 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 477,150,344 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 386,483,796 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 403,145,454 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 372,589,080 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 403,145,454 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 372,589,080 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 454,399,840 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 467,982,662 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 401,486,096 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 477,150,344 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 386,483,796 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,556,374 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 51,254,386 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,582,822 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,167,682 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 13,894,716 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.


Back to top

226-901-02/Christoval ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 296,296,532 1.0186 290,886,051 296,296,532
B - MULTIFAMILY 407,310 N/A 407,310 407,310
C1 - VACANT LOTS 6,296,760 N/A 6,296,760 6,296,760
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,534,458 1.2274 6,953,450 8,534,458
D2 - FARM & RANCH IMP 5,070,340 N/A 5,070,340 5,070,340
E - NON-AG LAND AND IMPROVEMENTS 148,429,493 0.9772 151,892,645 148,429,493
F1 - COMMERCIAL REAL 7,738,340 N/A 7,738,340 7,738,340
F2 - INDUSTRIAL REAL 50,580 N/A 50,580 50,580
G - ALL MINERALS 6,342,310 N/A 6,342,310 6,342,310
J - ALL UTILITIES 62,646,650 0.9752 64,239,797 62,646,650
L1 - COMMERCIAL PERSONAL 5,542,890 N/A 5,542,890 5,542,890
L2 - INDUSTRIAL PERSONAL 52,156,110 N/A 52,156,110 52,156,110
M1 - MOBILE HOMES 2,430,610 N/A 2,430,610 2,430,610
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 707,250 N/A 707,250 707,250
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 602,649,633 600,714,443 602,649,633
Less Total Deductions 230,060,553 227,485,653 230,060,553
Total Taxable Value 372,589,080 373,228,790 372,589,080

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 403,145,454 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 372,589,080 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 403,145,454 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 372,589,080 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 454,399,840 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 467,982,662 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 401,486,096 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 477,150,344 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 386,483,796 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 403,145,454 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 372,589,080 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 403,145,454 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 372,589,080 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 454,399,840 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 467,982,662 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 401,486,096 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 477,150,344 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 386,483,796 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,556,374 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 51,254,386 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,582,822 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,167,682 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 13,894,716 Loss to the increase in the Over-65/Disabled Homestead

Back to top