taxes Property Tax Assistance

2025 ISD Summary Worksheet

Boling ISD (all splits)   Matagorda County   Wharton County  

158-Matagorda/Matagorda County

241-901/Boling ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 10,930,860 N/A 10,930,860 10,930,860
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 926,800 N/A 926,800 926,800
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,696,830 N/A 1,696,830 1,696,830
D2 - FARM & RANCH IMP 663,360 N/A 663,360 663,360
E - NON-AG LAND AND IMPROVEMENTS 13,307,229 N/A 13,307,229 13,307,229
F1 - COMMERCIAL REAL 129,009 N/A 129,009 129,009
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 27,315,610 N/A 27,315,610 27,315,610
L1 - COMMERCIAL PERSONAL 4,150 N/A 4,150 4,150
L2 - INDUSTRIAL PERSONAL 72,140 N/A 72,140 72,140
M1 - MOBILE HOMES 458,030 N/A 458,030 458,030
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 55,504,018 0 55,504,018 55,504,018
Less Total Deductions 13,160,995 0 13,160,995 13,160,995
Total Taxable Value 42,343,023 0 42,343,023 42,343,023

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 43,887,221 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 42,343,023 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 43,887,221 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 42,343,023 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 47,409,792 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 48,592,910 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 42,743,080 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 49,438,280 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 42,795,496 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 43,887,221 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 42,343,023 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 43,887,221 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 42,343,023 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 47,409,792 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 48,592,910 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 42,743,080 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 49,438,280 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 42,795,496 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,544,198 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 3,522,571 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,183,118 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 845,370 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 452,473 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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241-Wharton/Wharton County

241-901/Boling ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 232,957,776 0.9578 243,221,733 232,957,776
B - MULTIFAMILY 2,102,060 N/A 2,102,060 2,102,060
C1 - VACANT LOTS 28,258,857 0.9267 30,494,073 28,258,857
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,605,031 0.9381 15,568,461 14,605,031
D2 - FARM & RANCH IMP 3,174,861 N/A 3,174,861 3,174,861
E - NON-AG LAND AND IMPROVEMENTS 108,561,364 0.8894 122,061,349 108,561,364
F1 - COMMERCIAL REAL 24,341,662 0.9941 24,486,130 24,341,662
F2 - INDUSTRIAL REAL 34,169,989 N/A 34,169,989 34,169,989
G - ALL MINERALS 2,331,650 N/A 2,331,650 2,331,650
J - ALL UTILITIES 73,234,177 0.9400 77,908,699 73,234,177
L1 - COMMERCIAL PERSONAL 8,414,787 N/A 8,414,787 8,414,787
L2 - INDUSTRIAL PERSONAL 127,172,810 N/A 127,172,810 127,172,810
M1 - MOBILE HOMES 2,015,710 N/A 2,015,710 2,015,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,451,758 N/A 2,451,758 2,451,758
Subtotal 663,792,492 0 695,574,070 663,792,492
Less Total Deductions 167,330,022 0 169,705,745 167,330,022
Total Taxable Value 496,462,470 0 525,868,325 496,462,470

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 524,174,380 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 496,462,470 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 524,174,380 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 496,462,470 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 577,929,190 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 593,606,194 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 506,494,292 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 604,335,616 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 508,118,788 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 524,174,380 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 496,462,470 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 524,174,380 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 496,462,470 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 577,929,190 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 593,606,194 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 506,494,292 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 604,335,616 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 508,118,788 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 27,711,910 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 53,754,810 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,677,004 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,729,422 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,656,318 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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241-901-02/Boling ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 243,888,636 0.9596 254,152,593 243,888,636
B - MULTIFAMILY 2,102,060 N/A 2,102,060 2,102,060
C1 - VACANT LOTS 29,185,657 0.9289 31,420,873 29,185,657
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,301,861 0.9442 17,265,291 16,301,861
D2 - FARM & RANCH IMP 3,838,221 N/A 3,838,221 3,838,221
E - NON-AG LAND AND IMPROVEMENTS 121,868,593 0.9003 135,368,578 121,868,593
F1 - COMMERCIAL REAL 24,470,671 0.9941 24,615,139 24,470,671
F2 - INDUSTRIAL REAL 34,169,989 N/A 34,169,989 34,169,989
G - ALL MINERALS 2,331,650 N/A 2,331,650 2,331,650
J - ALL UTILITIES 100,549,787 0.9556 105,224,309 100,549,787
L1 - COMMERCIAL PERSONAL 8,418,937 N/A 8,418,937 8,418,937
L2 - INDUSTRIAL PERSONAL 127,244,950 N/A 127,244,950 127,244,950
M1 - MOBILE HOMES 2,473,740 N/A 2,473,740 2,473,740
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,451,758 N/A 2,451,758 2,451,758
Subtotal 719,296,510 751,078,088 719,296,510
Less Total Deductions 180,491,017 182,866,740 180,491,017
Total Taxable Value 538,805,493 568,211,348 538,805,493

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 568,061,601 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 538,805,493 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 568,061,601 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 538,805,493 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 625,338,982 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 642,199,104 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 549,237,372 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 653,773,896 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 550,914,284 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 568,061,601 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 538,805,493 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 568,061,601 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 538,805,493 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 625,338,982 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 642,199,104 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 549,237,372 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 653,773,896 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 550,914,284 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,256,108 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 57,277,381 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 16,860,122 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,574,792 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 12,108,791 Loss to the increase in the Over-65/Disabled Homestead

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