taxes Property Tax Assistance

2025 ISD Summary Worksheet

Comstock ISD (all splits)   Val Verde County  

233-Val Verde/Val Verde County

233-903/Comstock ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 41,396,312 0.9873 41,928,808 41,396,312
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,066,653 N/A 4,066,653 4,066,653
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,287,678 1.0948 14,876,809 16,287,678
D2 - FARM & RANCH IMP 67,670 N/A 67,670 67,670
E - NON-AG LAND AND IMPROVEMENTS 90,165,039 0.8892 101,400,179 90,165,039
F1 - COMMERCIAL REAL 2,078,864 N/A 2,078,864 2,078,864
F2 - INDUSTRIAL REAL 804,792 N/A 804,792 804,792
G - ALL MINERALS 3,629,646 N/A 3,629,646 3,629,646
J - ALL UTILITIES 382,334,127 1.0829 353,065,036 382,334,127
L1 - COMMERCIAL PERSONAL 386,358 N/A 386,358 386,358
L2 - INDUSTRIAL PERSONAL 2,763,328 N/A 2,763,328 2,763,328
M1 - MOBILE HOMES 2,366,692 N/A 2,366,692 2,366,692
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 546,347,159 0 527,434,835 546,347,159
Less Total Deductions 57,281,502 0 57,362,811 57,281,502
Total Taxable Value 489,065,657 0 470,072,024 489,065,657

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 491,676,902 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 489,065,657 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 491,335,091 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 488,723,846 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 497,337,923 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 499,351,133 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 490,592,989 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 500,841,613 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 490,714,452 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 491,676,902 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 489,065,657 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 491,335,091 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 488,723,846 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 497,337,923 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 499,351,133 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 490,592,989 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 500,841,613 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 490,714,452 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,611,245 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 341,811 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 5,661,021 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,013,210 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,490,480 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,648,795 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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233-903-02/Comstock ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 41,396,312 0.9873 41,928,808 41,396,312
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 4,066,653 N/A 4,066,653 4,066,653
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,287,678 1.0948 14,876,809 16,287,678
D2 - FARM & RANCH IMP 67,670 N/A 67,670 67,670
E - NON-AG LAND AND IMPROVEMENTS 90,165,039 0.8892 101,400,179 90,165,039
F1 - COMMERCIAL REAL 2,078,864 N/A 2,078,864 2,078,864
F2 - INDUSTRIAL REAL 804,792 N/A 804,792 804,792
G - ALL MINERALS 3,629,646 N/A 3,629,646 3,629,646
J - ALL UTILITIES 382,334,127 1.0829 353,065,036 382,334,127
L1 - COMMERCIAL PERSONAL 386,358 N/A 386,358 386,358
L2 - INDUSTRIAL PERSONAL 2,763,328 N/A 2,763,328 2,763,328
M1 - MOBILE HOMES 2,366,692 N/A 2,366,692 2,366,692
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 546,347,159 527,434,835 546,347,159
Less Total Deductions 57,281,502 57,362,811 57,281,502
Total Taxable Value 489,065,657 470,072,024 489,065,657

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 491,676,902 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 489,065,657 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 491,335,091 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 488,723,846 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 497,337,923 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 499,351,133 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 490,592,989 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 500,841,613 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 490,714,452 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 491,676,902 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 489,065,657 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 491,335,091 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 488,723,846 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 497,337,923 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 499,351,133 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 490,592,989 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 500,841,613 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 490,714,452 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,611,245 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 341,811 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 5,661,021 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,013,210 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,490,480 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,648,795 Loss to the increase in the Over-65/Disabled Homestead

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