taxes Property Tax Assistance

2023 ISD Summary Worksheet

025-Brown/Brown County

025-905/May ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 177,302,390 N/A 177,302,390 177,302,390
B - MULTIFAMILY 201,580 N/A 201,580 201,580
C1 - VACANT LOTS 15,903,268 N/A 15,903,268 15,903,268
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,810,563 N/A 9,810,563 9,810,563
D2 - FARM & RANCH IMP 8,647,640 N/A 8,647,640 8,647,640
E - NON-AG LAND AND IMPROVEMENTS 114,595,143 N/A 114,595,143 114,595,143
F1 - COMMERCIAL REAL 2,920,670 N/A 2,920,670 2,920,670
F2 - INDUSTRIAL REAL 342,610 N/A 342,610 342,610
G - ALL MINERALS 2,515,623 N/A 2,515,623 2,515,623
J - ALL UTILITIES 28,431,150 N/A 28,431,150 28,431,150
L1 - COMMERCIAL PERSONAL 2,118,660 N/A 2,118,660 2,118,660
L2 - INDUSTRIAL PERSONAL 1,902,020 N/A 1,902,020 1,902,020
M1 - MOBILE HOMES 3,449,910 N/A 3,449,910 3,449,910
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,403,250 N/A 1,403,250 1,403,250
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 369,544,477 0 369,544,477 369,544,477
Less Total Deductions 93,982,916 0 93,982,916 93,982,916
Total Taxable Value 275,561,561 0 275,561,561 275,561,561

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 304,550,472 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 275,561,561 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 304,550,472 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 275,561,561 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 316,445,472 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 324,375,472 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 283,279,415 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 304,550,472 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 275,561,561 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 304,550,472 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 275,561,561 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 316,445,472 T13 plus the loss to the chapter 313 agreement
T16 324,375,472 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 283,279,415 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,988,911 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 11,895,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,930,000 Loss to Second Previous Homestead Increase

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

047-Comanche/Comanche County

025-905/May ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 939,100 N/A 939,100 939,100
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 71,480 N/A 71,480 71,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,415,453 N/A 1,415,453 1,415,453
D2 - FARM & RANCH IMP 537,230 N/A 537,230 537,230
E - NON-AG LAND AND IMPROVEMENTS 6,035,031 N/A 6,035,031 6,035,031
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 87,191 N/A 87,191 87,191
J - ALL UTILITIES 269,150 N/A 269,150 269,150
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 268,620 N/A 268,620 268,620
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 9,623,255 0 9,623,255 9,623,255
Less Total Deductions 3,322,210 0 3,322,210 3,322,210
Total Taxable Value 6,301,045 0 6,301,045 6,301,045

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 7,196,482 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,301,045 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 7,196,482 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,301,045 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,526,482 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,746,482 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 6,512,256 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 7,196,482 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,301,045 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 7,196,482 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,301,045 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,526,482 T13 plus the loss to the chapter 313 agreement
T16 7,746,482 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,512,256 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 895,437 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 330,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 220,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

025-905-02/May ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 178,241,490 N/A 178,241,490 178,241,490
B - MULTIFAMILY 201,580 N/A 201,580 201,580
C1 - VACANT LOTS 15,974,748 N/A 15,974,748 15,974,748
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,226,016 N/A 11,226,016 11,226,016
D2 - FARM & RANCH IMP 9,184,870 N/A 9,184,870 9,184,870
E - NON-AG LAND AND IMPROVEMENTS 120,630,174 N/A 120,630,174 120,630,174
F1 - COMMERCIAL REAL 2,920,670 N/A 2,920,670 2,920,670
F2 - INDUSTRIAL REAL 342,610 N/A 342,610 342,610
G - ALL MINERALS 2,602,814 N/A 2,602,814 2,602,814
J - ALL UTILITIES 28,700,300 N/A 28,700,300 28,700,300
L1 - COMMERCIAL PERSONAL 2,118,660 N/A 2,118,660 2,118,660
L2 - INDUSTRIAL PERSONAL 1,902,020 N/A 1,902,020 1,902,020
M1 - MOBILE HOMES 3,718,530 N/A 3,718,530 3,718,530
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,403,250 N/A 1,403,250 1,403,250
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 379,167,732 379,167,732 379,167,732
Less Total Deductions 97,305,126 97,305,126 97,305,126
Total Taxable Value 281,862,606 281,862,606 281,862,606

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 311,746,954 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 281,862,606 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 311,746,954 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 281,862,606 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 323,971,954 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 332,121,954 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 289,791,671 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 311,746,954 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 281,862,606 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 311,746,954 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 281,862,606 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 323,971,954 T13 plus the loss to the chapter 313 agreement
T16 332,121,954 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 289,791,671 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,884,348 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 12,225,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,150,000 Loss to Second Previous Homestead Increase