taxes Property Tax Assistance

2025 ISD Summary Worksheet

Nursery ISD (all splits)   Victoria County  

235-Victoria/Victoria County

235-904/Nursery ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 130,483,084 0.9898 131,827,727 130,483,084
B - MULTIFAMILY 98,640 N/A 98,640 98,640
C1 - VACANT LOTS 5,365,510 N/A 5,365,510 5,365,510
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,008,867 0.7069 2,841,926 2,008,867
D2 - FARM & RANCH IMP 1,851,979 N/A 1,851,979 1,851,979
E - NON-AG LAND AND IMPROVEMENTS 47,254,738 1.0854 43,536,704 47,254,738
F1 - COMMERCIAL REAL 18,384,240 N/A 18,384,240 18,384,240
F2 - INDUSTRIAL REAL 61,780,170 N/A 61,780,170 61,780,170
G - ALL MINERALS 88,860 N/A 88,860 88,860
J - ALL UTILITIES 61,666,560 1.0095 61,086,241 61,666,560
L1 - COMMERCIAL PERSONAL 5,712,420 N/A 5,712,420 5,712,420
L2 - INDUSTRIAL PERSONAL 19,106,130 N/A 19,106,130 19,106,130
M1 - MOBILE HOMES 1,919,236 N/A 1,919,236 1,919,236
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 90,000 N/A 90,000 90,000
S - SPECIAL INVENTORY 124,830 N/A 124,830 124,830
Subtotal 355,935,264 0 353,814,613 355,935,264
Less Total Deductions 103,049,890 0 103,389,062 103,049,890
Total Taxable Value 252,885,374 0 250,425,551 252,885,374

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 268,172,305 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 252,885,374 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 268,172,305 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 252,885,374 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 294,035,374 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 301,262,803 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 257,107,447 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 306,161,080 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 261,069,895 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 268,172,305 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 252,885,374 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 268,172,305 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 252,885,374 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 294,035,374 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 301,262,803 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 257,107,447 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 306,161,080 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 261,069,895 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,286,931 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 25,863,069 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,227,429 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,898,277 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,184,521 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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235-904-02/Nursery ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 130,483,084 0.9898 131,827,727 130,483,084
B - MULTIFAMILY 98,640 N/A 98,640 98,640
C1 - VACANT LOTS 5,365,510 N/A 5,365,510 5,365,510
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,008,867 0.7069 2,841,926 2,008,867
D2 - FARM & RANCH IMP 1,851,979 N/A 1,851,979 1,851,979
E - NON-AG LAND AND IMPROVEMENTS 47,254,738 1.0854 43,536,704 47,254,738
F1 - COMMERCIAL REAL 18,384,240 N/A 18,384,240 18,384,240
F2 - INDUSTRIAL REAL 61,780,170 N/A 61,780,170 61,780,170
G - ALL MINERALS 88,860 N/A 88,860 88,860
J - ALL UTILITIES 61,666,560 1.0095 61,086,241 61,666,560
L1 - COMMERCIAL PERSONAL 5,712,420 N/A 5,712,420 5,712,420
L2 - INDUSTRIAL PERSONAL 19,106,130 N/A 19,106,130 19,106,130
M1 - MOBILE HOMES 1,919,236 N/A 1,919,236 1,919,236
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 90,000 N/A 90,000 90,000
S - SPECIAL INVENTORY 124,830 N/A 124,830 124,830
Subtotal 355,935,264 353,814,613 355,935,264
Less Total Deductions 103,049,890 103,389,062 103,049,890
Total Taxable Value 252,885,374 250,425,551 252,885,374

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 268,172,305 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 252,885,374 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 268,172,305 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 252,885,374 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 294,035,374 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 301,262,803 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 257,107,447 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 306,161,080 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 261,069,895 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 268,172,305 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 252,885,374 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 268,172,305 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 252,885,374 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 294,035,374 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 301,262,803 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 257,107,447 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 306,161,080 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 261,069,895 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,286,931 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 25,863,069 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,227,429 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 4,898,277 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,184,521 Loss to the increase in the Over-65/Disabled Homestead

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