taxes Property Tax Assistance

2021 ISD Summary Worksheet

Breckenridge ISD (all splits)   Stephens County  

215-Stephens/Stephens County

215-901/Breckenridge ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 278,305,627 0.9537 291,816,742 291,816,742
B - MULTIFAMILY 5,734,542 N/A 5,734,542 5,734,542
C1 - VACANT LOTS 6,560,405 N/A 6,560,405 6,560,405
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,843,525 1.8995 15,184,778 15,184,778
D2 - FARM & RANCH IMP 5,206,280 N/A 5,206,280 5,206,280
E - NON-AG LAND AND IMPROVEMENTS 139,663,375 0.7957 175,522,653 175,522,653
F1 - COMMERCIAL REAL 47,005,814 0.8244 57,018,212 57,018,212
F2 - INDUSTRIAL REAL 5,087,850 N/A 5,087,850 5,087,850
G - ALL MINERALS 49,699,291 0.9727 51,094,162 51,094,162
J - ALL UTILITIES 36,778,080 1.3741 26,765,214 26,765,214
L1 - COMMERCIAL PERSONAL 19,023,800 N/A 19,023,800 19,023,800
L2 - INDUSTRIAL PERSONAL 27,765,850 N/A 27,765,850 27,765,850
M1 - MOBILE HOMES 3,876,980 N/A 3,876,980 3,876,980
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 961,225 N/A 961,225 961,225
Subtotal 654,512,644 0 691,618,693 691,618,693
Less Total Deductions 143,111,392 0 150,605,304 150,605,304
Total Taxable Value 511,401,252 0 541,013,389 541,013,389

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's office 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 school 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 561,883,110 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 541,013,389 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 561,883,110 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 541,013,389 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 561,883,110 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 541,013,389 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 561,883,110 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 541,013,389 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,869,721 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption

THE SDPVS FOUND YOUR LOCAL 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).


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215-901-02/Breckenridge ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 278,305,627 0.9537 291,816,742 291,816,742
B - MULTIFAMILY 5,734,542 N/A 5,734,542 5,734,542
C1 - VACANT LOTS 6,560,405 N/A 6,560,405 6,560,405
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,843,525 1.8995 15,184,778 15,184,778
D2 - FARM & RANCH IMP 5,206,280 N/A 5,206,280 5,206,280
E - NON-AG LAND AND IMPROVEMENTS 139,663,375 0.7957 175,522,653 175,522,653
F1 - COMMERCIAL REAL 47,005,814 0.8244 57,018,212 57,018,212
F2 - INDUSTRIAL REAL 5,087,850 N/A 5,087,850 5,087,850
G - ALL MINERALS 49,699,291 0.9727 51,094,162 51,094,162
J - ALL UTILITIES 36,778,080 1.3741 26,765,214 26,765,214
L1 - COMMERCIAL PERSONAL 19,023,800 N/A 19,023,800 19,023,800
L2 - INDUSTRIAL PERSONAL 27,765,850 N/A 27,765,850 27,765,850
M1 - MOBILE HOMES 3,876,980 N/A 3,876,980 3,876,980
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 961,225 N/A 961,225 961,225
Subtotal 654,512,644 691,618,693 691,618,693
Less Total Deductions 143,111,392 150,605,304 150,605,304
Total Taxable Value 511,401,252 541,013,389 541,013,389

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's office 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 school 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 561,883,110 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 541,013,389 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 561,883,110 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 541,013,389 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 561,883,110 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 541,013,389 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 561,883,110 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 541,013,389 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,869,721 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption

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