taxes Property Tax Assistance

2021 ISD Summary Worksheet

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 279,137,907 0.9537 292,689,427 292,689,427
B - MULTIFAMILY 5,997,245 N/A 5,997,245 5,997,245
C1 - VACANT LOTS 6,661,595 N/A 6,661,595 6,661,595
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,856,338 1.8982 15,201,578 15,201,578
D2 - FARM & RANCH IMP 4,868,530 N/A 4,868,530 4,868,530
E - NON-AG LAND AND IMPROVEMENTS 140,034,140 0.7957 175,988,614 175,988,614
F1 - COMMERCIAL REAL 46,963,961 0.8244 56,967,444 56,967,444
F2 - INDUSTRIAL REAL 5,108,850 N/A 5,108,850 5,108,850
G - ALL MINERALS 49,635,539 0.9727 51,028,620 51,028,620
J - ALL UTILITIES 36,778,080 1.3741 26,765,214 26,765,214
L1 - COMMERCIAL PERSONAL 19,854,615 N/A 19,854,615 19,854,615
L2 - INDUSTRIAL PERSONAL 27,815,850 N/A 27,815,850 27,815,850
M1 - MOBILE HOMES 3,896,070 N/A 3,896,070 3,896,070
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 656,569,945 0 693,804,877 693,804,877
Less Total Deductions 140,638,750 0 148,095,585 148,095,585
Total Taxable Value 515,931,195 0 545,709,292 545,709,292

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
566,243,453 545,709,292 566,243,453 545,709,292


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
20,534,161 0


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
566,243,453 545,709,292 566,243,453 545,709,292

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)

215-901-02/Breckenridge ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 279,137,907 0.9537 292,689,427 292,689,427
B - MULTIFAMILY 5,997,245 N/A 5,997,245 5,997,245
C1 - VACANT LOTS 6,661,595 N/A 6,661,595 6,661,595
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 28,856,338 1.8982 15,201,578 15,201,578
D2 - FARM & RANCH IMP 4,868,530 N/A 4,868,530 4,868,530
E - NON-AG LAND AND IMPROVEMENTS 140,034,140 0.7957 175,988,614 175,988,614
F1 - COMMERCIAL REAL 46,963,961 0.8244 56,967,444 56,967,444
F2 - INDUSTRIAL REAL 5,108,850 N/A 5,108,850 5,108,850
G - ALL MINERALS 49,635,539 0.9727 51,028,620 51,028,620
J - ALL UTILITIES 36,778,080 1.3741 26,765,214 26,765,214
L1 - COMMERCIAL PERSONAL 19,854,615 N/A 19,854,615 19,854,615
L2 - INDUSTRIAL PERSONAL 27,815,850 N/A 27,815,850 27,815,850
M1 - MOBILE HOMES 3,896,070 N/A 3,896,070 3,896,070
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 656,569,945 693,804,877 693,804,877
Less Total Deductions 140,638,750 148,095,585 148,095,585
Total Taxable Value 515,931,195 545,709,292 545,709,292

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
566,243,453 545,709,292 566,243,453 545,709,292


Loss To
the Additional
$10,000 Homestead
Exemption
50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
20,534,161 0


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
566,243,453 545,709,292 566,243,453 545,709,292

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