253-Zapata/Zapata County
253-901/Zapata County ISD
| Category |
Local Tax Roll Value |
2025 WTD Mean Ratio |
2025 PTAD Value Estimate |
2025 Value Assigned |
| A - SINGLE-FAMILY |
482,469,201 |
0.8152 |
591,841,513 |
591,841,513 |
| B - MULTIFAMILY |
9,622,301 |
N/A |
9,622,301 |
9,622,301 |
| C1 - VACANT LOTS |
40,826,841 |
N/A |
40,826,841 |
40,826,841 |
| C2 - COLONIA LOTS |
1,837,470 |
N/A |
1,837,470 |
1,837,470 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
36,972,258 |
0.7669 |
48,208,819 |
48,208,819 |
| D2 - FARM & RANCH IMP |
8,853,563 |
N/A |
8,853,563 |
8,853,563 |
| E - NON-AG LAND AND IMPROVEMENTS |
106,513,347 |
0.5918 |
179,981,999 |
179,981,999 |
| F1 - COMMERCIAL REAL |
104,149,561 |
0.8656 |
120,320,657 |
120,320,657 |
| F2 - INDUSTRIAL REAL |
51,372,804 |
N/A |
51,372,804 |
51,372,804 |
| G - ALL MINERALS |
93,893,930 |
0.9990 |
93,987,918 |
93,987,918 |
| J - ALL UTILITIES |
246,369,170 |
0.7712 |
319,462,098 |
319,462,098 |
| L1 - COMMERCIAL PERSONAL |
16,389,338 |
N/A |
16,389,338 |
16,389,338 |
| L2 - INDUSTRIAL PERSONAL |
326,798,370 |
N/A |
326,798,370 |
326,798,370 |
| M1 - MOBILE HOMES |
1,041,756 |
N/A |
1,041,756 |
1,041,756 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
| S - SPECIAL INVENTORY |
35,411 |
N/A |
35,411 |
35,411 |
| Subtotal |
1,527,145,321 |
0 |
1,810,580,858 |
1,810,580,858 |
| Less Total Deductions |
575,802,734 |
0 |
603,199,414 |
603,199,414 |
| Total Taxable Value |
951,342,587 |
0 |
1,207,381,444 |
1,207,381,444 |
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 |
1,249,650,729 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
1,207,381,444 |
School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption |
| T3 |
1,235,640,065 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
1,193,370,780 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
1,362,479,269 |
T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T15 |
1,403,133,197 |
T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T17 |
1,210,444,026 |
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 |
1,433,109,448 |
T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions |
| T21 |
1,214,986,383 |
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 |
1,484,078,129 |
School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
1,441,808,844 |
School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption |
| T9 |
1,470,067,465 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
1,427,798,180 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
1,596,906,669 |
T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T16 |
1,637,560,597 |
T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions |
| T18 |
1,444,871,426 |
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 |
1,667,536,848 |
T-19 plus the loss to chapter 313 agreements and JETI agreements |
| T22 |
1,449,413,783 |
T-21 plus the loss to chapter 313 agreements and JETI agreements |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
42,269,285 |
Loss to the most recent increase in the state-mandated homestead exemption |
| LOSS_LOCL_HMSTD |
14,010,664 |
50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD |
112,828,540 |
Loss to the second most recent increase in the state-mandated homestead exemption |
| LOSS_SCND_INCR_HMSTD |
40,653,928 |
Loss to the third most recent increase in the state-mandated homestead exemption |
| LOSS_THRD_INCR_HMSTD |
29,976,251 |
Loss to the fourth most recent increase in the Homestead Exemption Formulas |
| LOSS_INCR_O65_HMSTD |
7,604,939 |
Loss to the increase in the Over-65/Disabled Homestead |
THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF AND YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE.
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253-901-02/Zapata County ISD
| Category |
Local Tax Roll Value |
2025 WTD Mean Ratio |
2025 PTAD Value Estimate |
2025 Value Assigned |
| A - SINGLE-FAMILY |
482,469,201 |
0.8152 |
591,841,513 |
591,841,513 |
| B - MULTIFAMILY |
9,622,301 |
N/A |
9,622,301 |
9,622,301 |
| C1 - VACANT LOTS |
40,826,841 |
N/A |
40,826,841 |
40,826,841 |
| C2 - COLONIA LOTS |
1,837,470 |
N/A |
1,837,470 |
1,837,470 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
36,972,258 |
0.7669 |
48,208,819 |
48,208,819 |
| D2 - FARM & RANCH IMP |
8,853,563 |
N/A |
8,853,563 |
8,853,563 |
| E - NON-AG LAND AND IMPROVEMENTS |
106,513,347 |
0.5918 |
179,981,999 |
179,981,999 |
| F1 - COMMERCIAL REAL |
104,149,561 |
0.8656 |
120,320,657 |
120,320,657 |
| F2 - INDUSTRIAL REAL |
51,372,804 |
N/A |
51,372,804 |
51,372,804 |
| G - ALL MINERALS |
93,893,930 |
0.9990 |
93,987,918 |
93,987,918 |
| J - ALL UTILITIES |
246,369,170 |
0.7712 |
319,462,098 |
319,462,098 |
| L1 - COMMERCIAL PERSONAL |
16,389,338 |
N/A |
16,389,338 |
16,389,338 |
| L2 - INDUSTRIAL PERSONAL |
326,798,370 |
N/A |
326,798,370 |
326,798,370 |
| M1 - MOBILE HOMES |
1,041,756 |
N/A |
1,041,756 |
1,041,756 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
| S - SPECIAL INVENTORY |
35,411 |
N/A |
35,411 |
35,411 |
| Subtotal |
1,527,145,321 |
|
1,810,580,858 |
1,810,580,858 |
| Less Total Deductions |
575,802,734 |
|
603,199,414 |
603,199,414 |
| Total Taxable Value |
951,342,587 |
|
1,207,381,444 |
1,207,381,444 |
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 |
1,249,650,729 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
1,207,381,444 |
School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption |
| T3 |
1,235,640,065 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
1,193,370,780 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
1,362,479,269 |
T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T15 |
1,403,133,197 |
T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T17 |
1,210,444,026 |
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 |
1,433,109,448 |
T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions |
| T21 |
1,214,986,383 |
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 |
1,484,078,129 |
School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
1,441,808,844 |
School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption |
| T9 |
1,470,067,465 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
1,427,798,180 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
1,596,906,669 |
T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T16 |
1,637,560,597 |
T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions |
| T18 |
1,444,871,426 |
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 |
1,667,536,848 |
T-19 plus the loss to chapter 313 agreements and JETI agreements |
| T22 |
1,449,413,783 |
T-21 plus the loss to chapter 313 agreements and JETI agreements |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
42,269,285 |
Loss to the most recent increase in the state-mandated homestead exemption |
| LOSS_LOCL_HMSTD |
14,010,664 |
50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD |
112,828,540 |
Loss to the second most recent increase in the state-mandated homestead exemption |
| LOSS_SCND_INCR_HMSTD |
40,653,928 |
Loss to the third most recent increase in the state-mandated homestead exemption |
| LOSS_THRD_INCR_HMSTD |
29,976,251 |
Loss to the fourth most recent increase in the Homestead Exemption Formulas |
| LOSS_INCR_O65_HMSTD |
7,604,939 |
Loss to the increase in the Over-65/Disabled Homestead |
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