taxes Property Tax Assistance

2023 ISD Summary Worksheet

031-Cameron/Cameron County

031-901/Brownsville ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,556,786,505 0.9219 8,196,969,850 8,196,969,850
B - MULTIFAMILY 562,246,264 0.8496 661,777,618 661,777,618
C1 - VACANT LOTS 312,044,055 N/A 312,044,055 312,044,055
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,345,825 1.0737 5,910,082 5,910,082
D2 - FARM & RANCH IMP 721,866 N/A 721,866 721,866
E - NON-AG LAND AND IMPROVEMENTS 113,315,632 N/A 113,315,632 113,315,632
F1 - COMMERCIAL REAL 1,806,021,142 0.7894 2,287,840,312 2,287,840,312
F2 - INDUSTRIAL REAL 59,653,426 N/A 59,653,426 59,653,426
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 124,964,341 N/A 124,964,341 124,964,341
L1 - COMMERCIAL PERSONAL 655,106,441 1.0254 638,878,917 638,878,917
L2 - INDUSTRIAL PERSONAL 476,150,764 N/A 476,150,764 476,150,764
M1 - MOBILE HOMES 17,400,272 N/A 17,400,272 17,400,272
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,296,492 N/A 4,296,492 4,296,492
S - SPECIAL INVENTORY 44,132,502 N/A 44,132,502 44,132,502
Subtotal 11,739,185,527 0 12,944,056,129 12,944,056,129
Less Total Deductions 4,077,860,087 0 4,293,828,677 4,293,828,677
Total Taxable Value 7,661,325,440 0 8,650,227,452 8,650,227,452

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 9,739,829,099 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,650,227,452 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 9,739,829,099 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,650,227,452 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,139,159,099 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 10,405,379,099 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 8,774,577,477 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 9,739,829,099 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,650,227,452 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 9,739,829,099 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,650,227,452 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 10,139,159,099 T13 plus the loss to the chapter 313 agreement
T16 10,405,379,099 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 8,774,577,477 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,089,601,647 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 399,330,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 266,220,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

031-901-02/Brownsville ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,556,786,505 0.9219 8,196,969,850 8,196,969,850
B - MULTIFAMILY 562,246,264 0.8496 661,777,618 661,777,618
C1 - VACANT LOTS 312,044,055 N/A 312,044,055 312,044,055
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,345,825 1.0737 5,910,082 5,910,082
D2 - FARM & RANCH IMP 721,866 N/A 721,866 721,866
E - NON-AG LAND AND IMPROVEMENTS 113,315,632 N/A 113,315,632 113,315,632
F1 - COMMERCIAL REAL 1,806,021,142 0.7894 2,287,840,312 2,287,840,312
F2 - INDUSTRIAL REAL 59,653,426 N/A 59,653,426 59,653,426
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 124,964,341 N/A 124,964,341 124,964,341
L1 - COMMERCIAL PERSONAL 655,106,441 1.0254 638,878,917 638,878,917
L2 - INDUSTRIAL PERSONAL 476,150,764 N/A 476,150,764 476,150,764
M1 - MOBILE HOMES 17,400,272 N/A 17,400,272 17,400,272
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,296,492 N/A 4,296,492 4,296,492
S - SPECIAL INVENTORY 44,132,502 N/A 44,132,502 44,132,502
Subtotal 11,739,185,527 12,944,056,129 12,944,056,129
Less Total Deductions 4,077,860,087 4,293,828,677 4,293,828,677
Total Taxable Value 7,661,325,440 8,650,227,452 8,650,227,452

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 9,739,829,099 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,650,227,452 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 9,739,829,099 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,650,227,452 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,139,159,099 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 10,405,379,099 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 8,774,577,477 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 9,739,829,099 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,650,227,452 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 9,739,829,099 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,650,227,452 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 10,139,159,099 T13 plus the loss to the chapter 313 agreement
T16 10,405,379,099 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 8,774,577,477 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,089,601,647 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 399,330,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 266,220,000 Loss to Second Previous Homestead Increase