taxes Property Tax Assistance

2023 ISD Summary Worksheet

020-Brazoria/Brazoria County

020-908/Pearland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 11,060,364,779 1.0204 10,839,244,197 11,060,364,779
B - MULTIFAMILY 562,519,217 1.1090 507,231,034 562,519,217
C1 - VACANT LOTS 141,228,426 N/A 141,228,426 141,228,426
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 202,741 1.1746 172,598 202,741
D2 - FARM & RANCH IMP 476,860 N/A 476,860 476,860
E - NON-AG LAND AND IMPROVEMENTS 99,971,182 N/A 99,971,182 99,971,182
F1 - COMMERCIAL REAL 1,775,202,189 1.0288 1,725,507,571 1,775,202,189
F2 - INDUSTRIAL REAL 77,185,810 N/A 77,185,810 77,185,810
G - ALL MINERALS 1,086,422 N/A 1,086,422 1,086,422
J - ALL UTILITIES 187,990,310 N/A 187,990,310 187,990,310
L1 - COMMERCIAL PERSONAL 320,436,850 0.9394 341,107,994 320,436,850
L2 - INDUSTRIAL PERSONAL 316,448,970 N/A 316,448,970 316,448,970
M1 - MOBILE HOMES 33,498,994 N/A 33,498,994 33,498,994
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 586,263 N/A 586,263 586,263
S - SPECIAL INVENTORY 15,996,080 N/A 15,996,080 15,996,080
Subtotal 14,593,195,093 0 14,287,732,711 14,593,195,093
Less Total Deductions 4,851,970,592 0 4,782,410,129 4,851,970,592
Total Taxable Value 9,741,224,501 0 9,505,322,582 9,741,224,501

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 11,159,563,388 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 9,741,224,501 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 11,159,563,388 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 9,741,224,501 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 11,525,218,388 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 11,768,988,388 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 10,544,132,617 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 11,159,563,388 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 9,741,224,501 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 11,159,563,388 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 9,741,224,501 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 11,525,218,388 T13 plus the loss to the chapter 313 agreement
T16 11,768,988,388 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 10,544,132,617 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,418,338,887 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 365,655,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 243,770,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

101-Harris/Harris County

020-908/Pearland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 341,910,058 N/A 341,910,058 341,910,058
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,184,438 N/A 2,184,438 2,184,438
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 0 N/A 0 0
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 0 N/A 0 0
F1 - COMMERCIAL REAL 5,845,894 N/A 5,845,894 5,845,894
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 2,707,350 N/A 2,707,350 2,707,350
L1 - COMMERCIAL PERSONAL 1,008,337 N/A 1,008,337 1,008,337
L2 - INDUSTRIAL PERSONAL 184,676 N/A 184,676 184,676
M1 - MOBILE HOMES 0 N/A 0 0
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 353,840,753 0 353,840,753 353,840,753
Less Total Deductions 173,938,877 0 173,938,877 173,938,877
Total Taxable Value 179,901,876 0 179,901,876 179,901,876

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 214,229,563 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 179,901,876 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 214,229,563 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 179,901,876 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 222,884,563 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 228,654,563 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 224,683,904 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 214,229,563 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 179,901,876 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 214,229,563 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 179,901,876 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 222,884,563 T13 plus the loss to the chapter 313 agreement
T16 228,654,563 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 224,683,904 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 34,327,687 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 8,655,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,770,000 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

020-908-02/Pearland ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 11,402,274,837 1.0198 11,181,154,255 11,402,274,837
B - MULTIFAMILY 562,519,217 1.1090 507,231,034 562,519,217
C1 - VACANT LOTS 143,412,864 N/A 143,412,864 143,412,864
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 202,741 1.1746 172,598 202,741
D2 - FARM & RANCH IMP 476,860 N/A 476,860 476,860
E - NON-AG LAND AND IMPROVEMENTS 99,971,182 N/A 99,971,182 99,971,182
F1 - COMMERCIAL REAL 1,781,048,083 1.0287 1,731,353,465 1,781,048,083
F2 - INDUSTRIAL REAL 77,185,810 N/A 77,185,810 77,185,810
G - ALL MINERALS 1,086,422 N/A 1,086,422 1,086,422
J - ALL UTILITIES 190,697,660 N/A 190,697,660 190,697,660
L1 - COMMERCIAL PERSONAL 321,445,187 0.9396 342,116,331 321,445,187
L2 - INDUSTRIAL PERSONAL 316,633,646 N/A 316,633,646 316,633,646
M1 - MOBILE HOMES 33,498,994 N/A 33,498,994 33,498,994
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 586,263 N/A 586,263 586,263
S - SPECIAL INVENTORY 15,996,080 N/A 15,996,080 15,996,080
Subtotal 14,947,035,846 14,641,573,464 14,947,035,846
Less Total Deductions 5,025,909,469 4,956,349,006 5,025,909,469
Total Taxable Value 9,921,126,377 9,685,224,458 9,921,126,377

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 11,373,792,951 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 9,921,126,377 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 11,373,792,951 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 9,921,126,377 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 11,748,102,951 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 11,997,642,951 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 10,768,816,521 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 11,373,792,951 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 9,921,126,377 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 11,373,792,951 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 9,921,126,377 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 11,748,102,951 T13 plus the loss to the chapter 313 agreement
T16 11,997,642,951 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 10,768,816,521 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,452,666,574 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 374,310,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 249,540,000 Loss to Second Previous Homestead Increase