taxes Property Tax Assistance

2019 ISD Summary Worksheet

202-Sabine

121-902/Brookeland ISD

Category Local Tax Roll Value 2019 WTD Mean Ratio 2019 PTAD Value Estimate 2019 Value Assigned
A. SINGLE-FAMILY RESIDENCES 21,469,400 0.9628 22,298,920 22,298,920
C1. VACANT LOTS 1,259,100 N/A 1,259,100 1,259,100
D1. QUALIFIED AG LAND 2,138,675 0.8202 2,607,515 2,607,515
D2. REAL PROP:FARM & RANCH 50,800 N/A 50,800 50,800
E. REAL PROP NONQUAL ACREAGE 2,771,890 1.0409 2,662,974 2,662,974
F1. COMMERCIAL REAL 1,876,060 0.7001 2,679,703 2,679,703
G. OIL,GAS,MINERALS 43,220 N/A 43,220 43,220
J. UTILITIES 6,828,090 1.0585 6,450,723 6,450,723
L1. COMMERCIAL PERSONAL 176,640 N/A 176,640 176,640
L2. INDUSTRIAL PERSONAL 125,500 N/A 125,500 125,500
M. MOBILE HOMES 394,800 N/A 394,800 394,800
O. RESIDENTIAL INVENTORY 24,800 N/A 24,800 24,800
Subtotal 37,158,975 0 38,774,695 38,774,695
Less Total Deductions 6,249,110 0 6,330,905 6,330,905
Total Taxable Value 30,909,865 0 32,443,790 32,443,790

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

T1 T2 T3 T4
33,441,320 32,443,790 32,618,480 31,620,950


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
997,530 822,840


T1 = School district taxable value for M & O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction


T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I & S Purposes

T7 T8 T9 T10
33,441,320 32,443,790 32,618,480 31,620,950

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 homestead exemption and the tax
ceiling reduction


T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

THE PVS FOUND YOUR TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

121-902-02/Brookeland ISD



Category Local Tax Roll Value 2019 WTD Mean Ratio 2019 PTAD Value Estimate 2019 Value Assigned
A. SINGLE-FAMILY RESIDENCES 21,469,400 0.9628 22,298,920 22,298,920
C1. VACANT LOTS 1,259,100 N/A 1,259,100 1,259,100
D1. QUALIFIED AG LAND 2,138,675 0.8202 2,607,515 2,607,515
D2. REAL PROP:FARM & RANCH 50,800 N/A 50,800 50,800
E. REAL PROP NONQUAL ACREAGE 2,771,890 1.0409 2,662,974 2,662,974
F1. COMMERCIAL REAL 1,876,060 0.7001 2,679,703 2,679,703
G. OIL,GAS,MINERALS 43,220 N/A 43,220 43,220
J. UTILITIES 6,828,090 1.0585 6,450,723 6,450,723
L1. COMMERCIAL PERSONAL 176,640 N/A 176,640 176,640
L2. INDUSTRIAL PERSONAL 125,500 N/A 125,500 125,500
M. MOBILE HOMES 394,800 N/A 394,800 394,800
O. RESIDENTIAL INVENTORY 24,800 N/A 24,800 24,800
Subtotal 37,158,975 38,774,695 38,774,695
Less Total Deductions 6,249,110 6,330,905 6,330,905
Total Taxable Value 30,909,865 32,443,790 32,443,790

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

T1 T2 T3 T4
33,441,320 32,443,790 32,618,480 31,620,950


Loss To
the Additional
$10,000 Homestead
Exemption 		50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
997,530 822,840


T1 = School district taxable value for M & O purposes before the loss to the additional $10, 000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10, 000 homestead exemption and the tax ceiling reduction


T3 = T1 minus 50 % of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption

Value Taxable For I & S Purposes

T7 T8 T9 T10
33,441,320 32,443,790 32,618,480 31,620,950

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption