taxes Property Tax Assistance

2023 ISD Summary Worksheet

121-Jasper/Jasper County

121-902/Brookeland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 366,617,356 0.8360 438,537,507 438,537,507
B - MULTIFAMILY 365,000 N/A 365,000 365,000
C1 - VACANT LOTS 50,277,509 1.0076 49,898,282 49,898,282
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,823,009 1.0416 3,670,379 3,670,379
D2 - FARM & RANCH IMP 571,000 N/A 571,000 571,000
E - NON-AG LAND AND IMPROVEMENTS 36,029,059 0.9105 39,570,630 39,570,630
F1 - COMMERCIAL REAL 11,228,669 N/A 11,228,669 11,228,669
F2 - INDUSTRIAL REAL 1,440,132 N/A 1,440,132 1,440,132
G - ALL MINERALS 2,952,161 N/A 2,952,161 2,952,161
J - ALL UTILITIES 19,208,987 N/A 19,208,987 19,208,987
L1 - COMMERCIAL PERSONAL 1,448,188 N/A 1,448,188 1,448,188
L2 - INDUSTRIAL PERSONAL 10,047,550 N/A 10,047,550 10,047,550
M1 - MOBILE HOMES 3,438,999 N/A 3,438,999 3,438,999
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,400,523 N/A 1,400,523 1,400,523
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 508,848,142 0 583,778,007 583,778,007
Less Total Deductions 136,716,038 0 161,221,137 161,221,137
Total Taxable Value 372,132,104 0 422,556,870 422,556,870

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 451,398,242 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 422,556,870 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 436,518,228 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 407,676,856 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 461,943,242 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 468,973,242 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 438,347,316 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 451,398,242 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 422,556,870 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 436,518,228 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 407,676,856 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 461,943,242 T13 plus the loss to the chapter 313 agreement
T16 468,973,242 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 438,347,316 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,841,372 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 14,880,014 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,545,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,030,000 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

176-Newton/Newton County

121-902/Brookeland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 457,059 N/A 457,059 457,059
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 37,200 N/A 37,200 37,200
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,572,486 N/A 2,572,486 2,572,486
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 831,257 N/A 831,257 831,257
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 273,250 N/A 273,250 273,250
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 90,729 N/A 90,729 90,729
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 4,261,981 0 4,261,981 4,261,981
Less Total Deductions 709,815 0 709,815 709,815
Total Taxable Value 3,552,166 0 3,552,166 3,552,166

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 3,616,483 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,552,166 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 3,616,483 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,552,166 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,781,483 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,891,483 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,552,166 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 3,616,483 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,552,166 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 3,616,483 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,552,166 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,781,483 T13 plus the loss to the chapter 313 agreement
T16 3,891,483 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,552,166 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 64,317 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 165,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 110,000 Loss to Second Previous Homestead Increase

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

202-Sabine/Sabine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 39,862,520 0.9681 41,176,036 39,862,520
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,520,820 N/A 2,520,820 2,520,820
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,971,460 1.0621 1,856,225 1,971,460
D2 - FARM & RANCH IMP 38,110 N/A 38,110 38,110
E - NON-AG LAND AND IMPROVEMENTS 3,528,670 0.8555 4,124,687 3,528,670
F1 - COMMERCIAL REAL 3,172,890 0.9246 3,431,635 3,172,890
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 22,350 N/A 22,350 22,350
J - ALL UTILITIES 7,592,090 1.0055 7,550,562 7,592,090
L1 - COMMERCIAL PERSONAL 190,427 N/A 190,427 190,427
L2 - INDUSTRIAL PERSONAL 151,060 N/A 151,060 151,060
M1 - MOBILE HOMES 1,071,250 N/A 1,071,250 1,071,250
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 107,950 N/A 107,950 107,950
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 60,229,597 0 62,241,112 60,229,597
Less Total Deductions 17,785,150 0 18,216,735 17,785,150
Total Taxable Value 42,444,447 0 44,024,377 42,444,447

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 46,332,767 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 42,444,447 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 45,584,555 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 41,696,235 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 48,537,767 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 50,007,767 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 42,444,447 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 46,332,767 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 42,444,447 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 45,584,555 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 41,696,235 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 48,537,767 T13 plus the loss to the chapter 313 agreement
T16 50,007,767 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 42,444,447 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,888,320 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 748,212 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,205,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,470,000 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

203-San Augustine/San Augustine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 34,832,300 N/A 34,832,300 34,832,300
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,773,580 N/A 2,773,580 2,773,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,747,150 N/A 1,747,150 1,747,150
D2 - FARM & RANCH IMP 240,060 N/A 240,060 240,060
E - NON-AG LAND AND IMPROVEMENTS 1,306,900 N/A 1,306,900 1,306,900
F1 - COMMERCIAL REAL 235,620 N/A 235,620 235,620
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 26,400 N/A 26,400 26,400
J - ALL UTILITIES 7,699,710 N/A 7,699,710 7,699,710
L1 - COMMERCIAL PERSONAL 66,610 N/A 66,610 66,610
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 550,200 N/A 550,200 550,200
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,000 N/A 15,000 15,000
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 49,493,530 0 49,493,530 49,493,530
Less Total Deductions 8,473,210 0 8,473,210 8,473,210
Total Taxable Value 41,020,320 0 41,020,320 41,020,320

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 42,636,240 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 41,020,320 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 42,310,925 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 40,695,005 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 44,016,240 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 44,936,240 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 41,020,320 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 42,636,240 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 41,020,320 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 42,310,925 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 40,695,005 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 44,016,240 T13 plus the loss to the chapter 313 agreement
T16 44,936,240 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 41,020,320 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,615,920 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 325,315 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,380,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 920,000 Loss to Second Previous Homestead Increase

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

121-902-02/Brookeland ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 441,769,235 0.8578 515,002,902 513,689,386
B - MULTIFAMILY 365,000 N/A 365,000 365,000
C1 - VACANT LOTS 55,609,109 1.0069 55,229,882 55,229,882
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,114,105 1.0272 9,846,240 9,961,475
D2 - FARM & RANCH IMP 849,170 N/A 849,170 849,170
E - NON-AG LAND AND IMPROVEMENTS 41,695,886 0.9097 45,833,474 45,237,457
F1 - COMMERCIAL REAL 14,637,179 0.9826 14,895,924 14,637,179
F2 - INDUSTRIAL REAL 1,440,132 N/A 1,440,132 1,440,132
G - ALL MINERALS 3,000,911 N/A 3,000,911 3,000,911
J - ALL UTILITIES 34,774,037 1.0012 34,732,509 34,774,037
L1 - COMMERCIAL PERSONAL 1,705,225 N/A 1,705,225 1,705,225
L2 - INDUSTRIAL PERSONAL 10,198,610 N/A 10,198,610 10,198,610
M1 - MOBILE HOMES 5,151,178 N/A 5,151,178 5,151,178
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,523,473 N/A 1,523,473 1,523,473
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 622,833,250 699,774,630 697,763,115
Less Total Deductions 163,684,213 188,620,897 188,189,312
Total Taxable Value 459,149,037 511,153,733 509,573,803

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 543,983,732 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 509,573,803 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 528,030,191 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 493,620,262 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 558,278,732 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 567,808,732 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 525,364,249 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 543,983,732 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 509,573,803 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 528,030,191 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 493,620,262 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 558,278,732 T13 plus the loss to the chapter 313 agreement
T16 567,808,732 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 525,364,249 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 34,409,929 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 15,953,541 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,295,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 9,530,000 Loss to Second Previous Homestead Increase