taxes Property Tax Assistance

2023 ISD Summary Worksheet

024-Brooks/Brooks County

024-901/Brooks County ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 90,585,841 N/A 90,585,841 90,585,841
B - MULTIFAMILY 1,028,538 N/A 1,028,538 1,028,538
C1 - VACANT LOTS 3,736,272 N/A 3,736,272 3,736,272
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 54,684,445 N/A 54,684,445 54,684,445
D2 - FARM & RANCH IMP 384,706 N/A 384,706 384,706
E - NON-AG LAND AND IMPROVEMENTS 75,427,738 N/A 75,427,738 75,427,738
F1 - COMMERCIAL REAL 32,981,601 N/A 32,981,601 32,981,601
F2 - INDUSTRIAL REAL 528,440 N/A 528,440 528,440
G - ALL MINERALS 118,041,040 N/A 118,041,040 118,041,040
J - ALL UTILITIES 194,637,720 N/A 194,637,720 194,637,720
L1 - COMMERCIAL PERSONAL 11,408,819 N/A 11,408,819 11,408,819
L2 - INDUSTRIAL PERSONAL 32,510,300 N/A 32,510,300 32,510,300
M1 - MOBILE HOMES 4,707,503 N/A 4,707,503 4,707,503
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 620,662,963 0 620,662,963 620,662,963
Less Total Deductions 95,212,048 0 95,212,048 95,212,048
Total Taxable Value 525,450,915 0 525,450,915 525,450,915

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 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 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 541,814,984 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 525,450,915 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 541,814,984 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 525,450,915 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 564,299,984 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 579,289,984 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 526,980,471 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 541,814,984 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 525,450,915 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 541,814,984 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 525,450,915 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 564,299,984 T13 plus the loss to the chapter 313 agreement
T16 579,289,984 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 526,980,471 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,364,069 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 22,485,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,990,000 Loss to Second Previous Homestead Increase

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

024-901-02/Brooks County ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 90,585,841 N/A 90,585,841 90,585,841
B - MULTIFAMILY 1,028,538 N/A 1,028,538 1,028,538
C1 - VACANT LOTS 3,736,272 N/A 3,736,272 3,736,272
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 54,684,445 N/A 54,684,445 54,684,445
D2 - FARM & RANCH IMP 384,706 N/A 384,706 384,706
E - NON-AG LAND AND IMPROVEMENTS 75,427,738 N/A 75,427,738 75,427,738
F1 - COMMERCIAL REAL 32,981,601 N/A 32,981,601 32,981,601
F2 - INDUSTRIAL REAL 528,440 N/A 528,440 528,440
G - ALL MINERALS 118,041,040 N/A 118,041,040 118,041,040
J - ALL UTILITIES 194,637,720 N/A 194,637,720 194,637,720
L1 - COMMERCIAL PERSONAL 11,408,819 N/A 11,408,819 11,408,819
L2 - INDUSTRIAL PERSONAL 32,510,300 N/A 32,510,300 32,510,300
M1 - MOBILE HOMES 4,707,503 N/A 4,707,503 4,707,503
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 620,662,963 620,662,963 620,662,963
Less Total Deductions 95,212,048 95,212,048 95,212,048
Total Taxable Value 525,450,915 525,450,915 525,450,915

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 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 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 541,814,984 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 525,450,915 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 541,814,984 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 525,450,915 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 564,299,984 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 579,289,984 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 526,980,471 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 541,814,984 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 525,450,915 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 541,814,984 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 525,450,915 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 564,299,984 T13 plus the loss to the chapter 313 agreement
T16 579,289,984 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 526,980,471 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,364,069 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 22,485,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 14,990,000 Loss to Second Previous Homestead Increase