taxes Property Tax Assistance

2023 ISD Summary Worksheet

025-Brown/Brown County

025-908/Brookesmith ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 10,978,750 N/A 10,978,750 10,978,750
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 780,830 N/A 780,830 780,830
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,417,760 N/A 7,417,760 7,417,760
D2 - FARM & RANCH IMP 4,452,850 N/A 4,452,850 4,452,850
E - NON-AG LAND AND IMPROVEMENTS 88,539,750 N/A 88,539,750 88,539,750
F1 - COMMERCIAL REAL 91,810 N/A 91,810 91,810
F2 - INDUSTRIAL REAL 257,116,510 N/A 257,116,510 257,116,510
G - ALL MINERALS 408,699 N/A 408,699 408,699
J - ALL UTILITIES 62,087,060 N/A 62,087,060 62,087,060
L1 - COMMERCIAL PERSONAL 965,320 N/A 965,320 965,320
L2 - INDUSTRIAL PERSONAL 1,127,160 N/A 1,127,160 1,127,160
M1 - MOBILE HOMES 1,818,160 N/A 1,818,160 1,818,160
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 435,784,659 0 435,784,659 435,784,659
Less Total Deductions 279,671,851 0 279,671,851 279,671,851
Total Taxable Value 156,112,808 0 156,112,808 156,112,808

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 168,540,925 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 156,112,808 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 168,540,925 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 156,112,808 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 172,725,925 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 175,515,925 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 161,938,495 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 408,201,805 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 395,773,688 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 408,201,805 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 395,773,688 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 412,386,805 T13 plus the loss to the chapter 313 agreement
T16 415,176,805 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 401,599,375 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,428,117 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 4,185,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,790,000 Loss to Second Previous Homestead Increase

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

167-Mills/Mills County

025-908/Brookesmith ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 313,730 N/A 313,730 313,730
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,027,160 N/A 1,027,160 1,027,160
D2 - FARM & RANCH IMP 266,360 N/A 266,360 266,360
E - NON-AG LAND AND IMPROVEMENTS 4,859,620 N/A 4,859,620 4,859,620
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 130,690 N/A 130,690 130,690
L1 - COMMERCIAL PERSONAL 105,070 N/A 105,070 105,070
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 94,280 N/A 94,280 94,280
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 6,796,910 0 6,796,910 6,796,910
Less Total Deductions 2,035,713 0 2,035,713 2,035,713
Total Taxable Value 4,761,197 0 4,761,197 4,761,197

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 5,540,707 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,761,197 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 5,540,707 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,761,197 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,825,707 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 6,015,707 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 4,861,517 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 5,540,707 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,761,197 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 5,540,707 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,761,197 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,825,707 T13 plus the loss to the chapter 313 agreement
T16 6,015,707 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 4,861,517 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 779,510 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 285,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 190,000 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

025-908-02/Brookesmith ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 11,292,480 N/A 11,292,480 11,292,480
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 780,830 N/A 780,830 780,830
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,444,920 N/A 8,444,920 8,444,920
D2 - FARM & RANCH IMP 4,719,210 N/A 4,719,210 4,719,210
E - NON-AG LAND AND IMPROVEMENTS 93,399,370 N/A 93,399,370 93,399,370
F1 - COMMERCIAL REAL 91,810 N/A 91,810 91,810
F2 - INDUSTRIAL REAL 257,116,510 N/A 257,116,510 257,116,510
G - ALL MINERALS 408,699 N/A 408,699 408,699
J - ALL UTILITIES 62,217,750 N/A 62,217,750 62,217,750
L1 - COMMERCIAL PERSONAL 1,070,390 N/A 1,070,390 1,070,390
L2 - INDUSTRIAL PERSONAL 1,127,160 N/A 1,127,160 1,127,160
M1 - MOBILE HOMES 1,912,440 N/A 1,912,440 1,912,440
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 442,581,569 442,581,569 442,581,569
Less Total Deductions 281,707,564 281,707,564 281,707,564
Total Taxable Value 160,874,005 160,874,005 160,874,005

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 174,081,632 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 160,874,005 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 174,081,632 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 160,874,005 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 178,551,632 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 181,531,632 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 166,800,012 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 413,742,512 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 400,534,885 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 413,742,512 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 400,534,885 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 418,212,512 T13 plus the loss to the chapter 313 agreement
T16 421,192,512 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 406,460,892 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,207,627 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 4,470,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,980,000 Loss to Second Previous Homestead Increase