taxes Property Tax Assistance

2025 ISD Summary Worksheet

Laredo ISD (all splits)   Webb County  

240-Webb/Webb County

240-901/Laredo ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,287,001,856 0.9842 2,323,716,578 2,287,001,856
B - MULTIFAMILY 366,847,945 0.8873 413,442,967 366,847,945
C1 - VACANT LOTS 68,502,760 N/A 68,502,760 68,502,760
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 602 0.9451 637 602
D2 - FARM & RANCH IMP 24,273 N/A 24,273 24,273
E - NON-AG LAND AND IMPROVEMENTS 134,609 N/A 134,609 134,609
F1 - COMMERCIAL REAL 1,083,400,301 0.9370 1,156,243,651 1,083,400,301
F2 - INDUSTRIAL REAL 1,160,127 N/A 1,160,127 1,160,127
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 121,297,744 N/A 121,297,744 121,297,744
L1 - COMMERCIAL PERSONAL 228,477,718 0.9323 245,068,881 228,477,718
L2 - INDUSTRIAL PERSONAL 2,963,330 N/A 2,963,330 2,963,330
M1 - MOBILE HOMES 11,924,250 N/A 11,924,250 11,924,250
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 9,891,944 N/A 9,891,944 9,891,944
Subtotal 4,181,627,459 0 4,354,371,751 4,181,627,459
Less Total Deductions 1,136,535,099 0 1,137,479,033 1,136,535,099
Total Taxable Value 3,045,092,360 0 3,216,892,718 3,045,092,360

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 3,219,078,893 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,045,092,360 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,197,730,511 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,023,743,978 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,667,797,295 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,800,304,558 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,046,525,538 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 3,889,939,165 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,090,003,884 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 3,219,078,893 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,045,092,360 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,197,730,511 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,023,743,978 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,667,797,295 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,800,304,558 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,046,525,538 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 3,889,939,165 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,090,003,884 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 173,986,533 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 21,348,382 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 448,718,402 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 132,507,263 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 89,634,607 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 44,911,524 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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240-901-02/Laredo ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,287,001,856 0.9842 2,323,716,578 2,287,001,856
B - MULTIFAMILY 366,847,945 0.8873 413,442,967 366,847,945
C1 - VACANT LOTS 68,502,760 N/A 68,502,760 68,502,760
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 602 0.9451 637 602
D2 - FARM & RANCH IMP 24,273 N/A 24,273 24,273
E - NON-AG LAND AND IMPROVEMENTS 134,609 N/A 134,609 134,609
F1 - COMMERCIAL REAL 1,083,400,301 0.9370 1,156,243,651 1,083,400,301
F2 - INDUSTRIAL REAL 1,160,127 N/A 1,160,127 1,160,127
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 121,297,744 N/A 121,297,744 121,297,744
L1 - COMMERCIAL PERSONAL 228,477,718 0.9323 245,068,881 228,477,718
L2 - INDUSTRIAL PERSONAL 2,963,330 N/A 2,963,330 2,963,330
M1 - MOBILE HOMES 11,924,250 N/A 11,924,250 11,924,250
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 9,891,944 N/A 9,891,944 9,891,944
Subtotal 4,181,627,459 4,354,371,751 4,181,627,459
Less Total Deductions 1,136,535,099 1,137,479,033 1,136,535,099
Total Taxable Value 3,045,092,360 3,216,892,718 3,045,092,360

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 3,219,078,893 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,045,092,360 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,197,730,511 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,023,743,978 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,667,797,295 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,800,304,558 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,046,525,538 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 3,889,939,165 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,090,003,884 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 3,219,078,893 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,045,092,360 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,197,730,511 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,023,743,978 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,667,797,295 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,800,304,558 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,046,525,538 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 3,889,939,165 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,090,003,884 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 173,986,533 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 21,348,382 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 448,718,402 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 132,507,263 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 89,634,607 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 44,911,524 Loss to the increase in the Over-65/Disabled Homestead

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