taxes Property Tax Assistance

2023 ISD Summary Worksheet

223-Terry/Terry County

223-901/Brownfield ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 220,001,788 0.8117 271,038,300 271,038,300
B - MULTIFAMILY 1,827,028 N/A 1,827,028 1,827,028
C1 - VACANT LOTS 1,622,952 N/A 1,622,952 1,622,952
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,230,817 1.2303 22,133,016 22,133,016
D2 - FARM & RANCH IMP 7,686,618 N/A 7,686,618 7,686,618
E - NON-AG LAND AND IMPROVEMENTS 49,980,417 0.7883 63,402,787 63,402,787
F1 - COMMERCIAL REAL 39,399,517 0.9326 42,246,962 42,246,962
F2 - INDUSTRIAL REAL 14,121,163 N/A 14,121,163 14,121,163
G - ALL MINERALS 223,742,325 1.0009 223,541,138 223,541,138
J - ALL UTILITIES 43,006,749 0.9874 43,555,549 43,555,549
L1 - COMMERCIAL PERSONAL 38,620,837 0.9762 39,562,423 39,562,423
L2 - INDUSTRIAL PERSONAL 13,195,791 N/A 13,195,791 13,195,791
M1 - MOBILE HOMES 1,462,811 N/A 1,462,811 1,462,811
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 7,370,480 N/A 7,370,480 7,370,480
Subtotal 689,269,293 0 752,767,018 752,767,018
Less Total Deductions 131,899,308 0 150,855,422 150,855,422
Total Taxable Value 557,369,985 0 601,911,596 601,911,596

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 642,164,652 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 601,911,596 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 642,164,652 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 601,911,596 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 670,139,652 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 688,789,652 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 604,539,587 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 642,164,652 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 601,911,596 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 642,164,652 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 601,911,596 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 670,139,652 T13 plus the loss to the chapter 313 agreement
T16 688,789,652 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 604,539,587 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,253,056 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 27,975,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 18,650,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE GRACE PERIOD HAS EXPIRED FOR YOUR SCHOOL DISTRICT

251-Yoakum/Yoakum County

223-901/Brownfield ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
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 2,461,427 N/A 2,461,427 2,461,427
D2 - FARM & RANCH IMP 57,609 N/A 57,609 57,609
E - NON-AG LAND AND IMPROVEMENTS 1,247,159 N/A 1,247,159 1,247,159
F1 - COMMERCIAL REAL 159,188 N/A 159,188 159,188
F2 - INDUSTRIAL REAL 34,947 N/A 34,947 34,947
G - ALL MINERALS 13,922,191 N/A 13,922,191 13,922,191
J - ALL UTILITIES 2,289,698 N/A 2,289,698 2,289,698
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 1,733,850 N/A 1,733,850 1,733,850
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 21,906,069 0 21,906,069 21,906,069
Less Total Deductions 277,151 0 277,151 277,151
Total Taxable Value 21,628,918 0 21,628,918 21,628,918

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 21,746,652 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 21,628,918 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 21,746,652 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 21,628,918 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 21,776,652 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 21,796,652 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 21,628,918 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 21,746,652 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 21,628,918 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 21,746,652 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 21,628,918 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 21,776,652 T13 plus the loss to the chapter 313 agreement
T16 21,796,652 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 21,628,918 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 117,734 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 30,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 20,000 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

223-901-02/Brownfield ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 220,001,788 0.8117 271,038,300 271,038,300
B - MULTIFAMILY 1,827,028 N/A 1,827,028 1,827,028
C1 - VACANT LOTS 1,622,952 N/A 1,622,952 1,622,952
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,692,244 1.2073 24,594,443 24,594,443
D2 - FARM & RANCH IMP 7,744,227 N/A 7,744,227 7,744,227
E - NON-AG LAND AND IMPROVEMENTS 51,227,576 0.7924 64,649,946 64,649,946
F1 - COMMERCIAL REAL 39,558,705 0.9329 42,406,150 42,406,150
F2 - INDUSTRIAL REAL 14,156,110 N/A 14,156,110 14,156,110
G - ALL MINERALS 237,664,516 1.0008 237,463,329 237,463,329
J - ALL UTILITIES 45,296,447 0.9880 45,845,247 45,845,247
L1 - COMMERCIAL PERSONAL 38,620,837 0.9762 39,562,423 39,562,423
L2 - INDUSTRIAL PERSONAL 14,929,641 N/A 14,929,641 14,929,641
M1 - MOBILE HOMES 1,462,811 N/A 1,462,811 1,462,811
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 7,370,480 N/A 7,370,480 7,370,480
Subtotal 711,175,362 774,673,087 774,673,087
Less Total Deductions 132,176,459 151,132,573 151,132,573
Total Taxable Value 578,998,903 623,540,514 623,540,514

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 663,911,304 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 623,540,514 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 663,911,304 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 623,540,514 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 691,916,304 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 710,586,304 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 626,168,505 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 663,911,304 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 623,540,514 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 663,911,304 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 623,540,514 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 691,916,304 T13 plus the loss to the chapter 313 agreement
T16 710,586,304 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 626,168,505 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,370,790 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 28,005,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 18,670,000 Loss to Second Previous Homestead Increase