taxes Property Tax Assistance

2022 ISD Summary Worksheet

020-Brazoria/Brazoria County

020-905/Brazosport ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 4,329,377,750 0.9669 4,477,585,841 4,477,585,841
B - MULTIFAMILY 425,180,720 0.9216 461,350,608 461,350,608
C1 - VACANT LOTS 158,475,652 N/A 158,475,652 158,475,652
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,003,580 0.0757 26,467,955 26,467,955
D2 - FARM & RANCH IMP 745,600 N/A 745,600 745,600
E - NON-AG LAND AND IMPROVEMENTS 87,724,896 N/A 87,724,896 87,724,896
F1 - COMMERCIAL REAL 839,636,188 0.8174 1,027,203,558 1,027,203,558
F2 - INDUSTRIAL REAL 17,002,671,640 N/A 17,002,671,640 17,002,671,640
G - ALL MINERALS 253,411 N/A 253,411 253,411
J - ALL UTILITIES 370,809,780 0.7373 502,929,310 502,929,310
L1 - COMMERCIAL PERSONAL 376,513,690 0.9213 408,676,533 408,676,533
L2 - INDUSTRIAL PERSONAL 1,331,801,010 N/A 1,331,801,010 1,331,801,010
M1 - MOBILE HOMES 14,287,321 N/A 14,287,321 14,287,321
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 17,738,051 N/A 17,738,051 17,738,051
S - SPECIAL INVENTORY 17,454,270 N/A 17,454,270 17,454,270
Subtotal 24,974,673,559 0 25,535,365,656 25,535,365,656
Less Total Deductions 15,097,801,743 0 15,139,476,863 15,139,476,863
Total Taxable Value 9,876,871,816 0 10,395,888,793 10,395,888,793

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 10,552,202,544 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,360,681,203 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 10,413,554,722 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,222,033,381 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,687,422,544 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 21,869,154,864 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 21,677,633,523 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 21,730,507,042 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 21,538,985,701 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 22,004,374,864 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 191,521,341 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 138,647,822 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 135,220,000 Loss to the previous increase in the state-mandated homestead

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

020-905-02/Brazosport ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 4,329,377,750 0.9669 4,477,585,841 4,477,585,841
B - MULTIFAMILY 425,180,720 0.9216 461,350,608 461,350,608
C1 - VACANT LOTS 158,475,652 N/A 158,475,652 158,475,652
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,003,580 0.0757 26,467,955 26,467,955
D2 - FARM & RANCH IMP 745,600 N/A 745,600 745,600
E - NON-AG LAND AND IMPROVEMENTS 87,724,896 N/A 87,724,896 87,724,896
F1 - COMMERCIAL REAL 839,636,188 0.8174 1,027,203,558 1,027,203,558
F2 - INDUSTRIAL REAL 17,002,671,640 N/A 17,002,671,640 17,002,671,640
G - ALL MINERALS 253,411 N/A 253,411 253,411
J - ALL UTILITIES 370,809,780 0.7373 502,929,310 502,929,310
L1 - COMMERCIAL PERSONAL 376,513,690 0.9213 408,676,533 408,676,533
L2 - INDUSTRIAL PERSONAL 1,331,801,010 N/A 1,331,801,010 1,331,801,010
M1 - MOBILE HOMES 14,287,321 N/A 14,287,321 14,287,321
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 17,738,051 N/A 17,738,051 17,738,051
S - SPECIAL INVENTORY 17,454,270 N/A 17,454,270 17,454,270
Subtotal 24,974,673,559 25,535,365,656 25,535,365,656
Less Total Deductions 15,097,801,743 15,139,476,863 15,139,476,863
Total Taxable Value 9,876,871,816 10,395,888,793 10,395,888,793

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 10,552,202,544 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,360,681,203 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 10,413,554,722 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,222,033,381 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,687,422,544 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 21,869,154,864 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 21,677,633,523 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 21,730,507,042 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 21,538,985,701 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 22,004,374,864 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 191,521,341 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 138,647,822 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 135,220,000 Loss to the previous increase in the state-mandated homestead