taxes Property Tax Assistance

2022 ISD Summary Worksheet

020-Brazoria/Brazoria County

020-907/Columbia-Brazoria ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 1,392,637,494 0.9445 1,474,470,613 1,392,637,494
B - MULTIFAMILY 18,200,065 N/A 18,200,065 18,200,065
C1 - VACANT LOTS 95,509,027 N/A 95,509,027 95,509,027
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,357,636 1.2123 6,069,333 7,357,636
D2 - FARM & RANCH IMP 3,670,951 N/A 3,670,951 3,670,951
E - NON-AG LAND AND IMPROVEMENTS 203,746,674 0.9116 223,504,469 203,746,674
F1 - COMMERCIAL REAL 115,980,575 0.8373 138,517,347 115,980,575
F2 - INDUSTRIAL REAL 279,265,010 N/A 279,265,010 279,265,010
G - ALL MINERALS 8,300,493 N/A 8,300,493 8,300,493
J - ALL UTILITIES 316,519,460 0.8628 366,851,484 316,519,460
L1 - COMMERCIAL PERSONAL 30,857,580 N/A 30,857,580 30,857,580
L2 - INDUSTRIAL PERSONAL 133,839,020 N/A 133,839,020 133,839,020
M1 - MOBILE HOMES 20,034,030 N/A 20,034,030 20,034,030
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,265,900 N/A 15,265,900 15,265,900
S - SPECIAL INVENTORY 375,920 N/A 375,920 375,920
Subtotal 2,641,559,835 0 2,814,731,242 2,641,559,835
Less Total Deductions 569,586,834 0 599,890,805 569,586,834
Total Taxable Value 2,071,973,001 0 2,214,840,437 2,071,973,001

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 2,145,343,348 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,071,973,001 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 2,095,240,017 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,021,869,670 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,200,713,348 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 2,145,343,348 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,071,973,001 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 2,095,240,017 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,021,869,670 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,200,713,348 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 73,370,347 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 50,103,331 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 55,370,000 Loss to the previous increase in the state-mandated homestead

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

020-907-02/Columbia-Brazoria ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 1,392,637,494 0.9445 1,474,470,613 1,392,637,494
B - MULTIFAMILY 18,200,065 N/A 18,200,065 18,200,065
C1 - VACANT LOTS 95,509,027 N/A 95,509,027 95,509,027
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,357,636 1.2123 6,069,333 7,357,636
D2 - FARM & RANCH IMP 3,670,951 N/A 3,670,951 3,670,951
E - NON-AG LAND AND IMPROVEMENTS 203,746,674 0.9116 223,504,469 203,746,674
F1 - COMMERCIAL REAL 115,980,575 0.8373 138,517,347 115,980,575
F2 - INDUSTRIAL REAL 279,265,010 N/A 279,265,010 279,265,010
G - ALL MINERALS 8,300,493 N/A 8,300,493 8,300,493
J - ALL UTILITIES 316,519,460 0.8628 366,851,484 316,519,460
L1 - COMMERCIAL PERSONAL 30,857,580 N/A 30,857,580 30,857,580
L2 - INDUSTRIAL PERSONAL 133,839,020 N/A 133,839,020 133,839,020
M1 - MOBILE HOMES 20,034,030 N/A 20,034,030 20,034,030
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,265,900 N/A 15,265,900 15,265,900
S - SPECIAL INVENTORY 375,920 N/A 375,920 375,920
Subtotal 2,641,559,835 2,814,731,242 2,641,559,835
Less Total Deductions 569,586,834 599,890,805 569,586,834
Total Taxable Value 2,071,973,001 2,214,840,437 2,071,973,001

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 2,145,343,348 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,071,973,001 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 2,095,240,017 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,021,869,670 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,200,713,348 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 2,145,343,348 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,071,973,001 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 2,095,240,017 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,021,869,670 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,200,713,348 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 73,370,347 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 50,103,331 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 55,370,000 Loss to the previous increase in the state-mandated homestead