taxes Property Tax Assistance

2022 ISD Summary Worksheet

021-Brazos/Brazos County

021-901/College Station ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 8,777,007,627 0.9270 9,468,185,142 8,777,007,627
B - MULTIFAMILY 2,286,463,294 0.8982 2,545,605,983 2,286,463,294
C1 - VACANT LOTS 213,161,612 N/A 213,161,612 213,161,612
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,401,622 1.2791 2,659,324 3,401,622
D2 - FARM & RANCH IMP 3,637,032 N/A 3,637,032 3,637,032
E - NON-AG LAND AND IMPROVEMENTS 250,037,180 N/A 250,037,180 250,037,180
F1 - COMMERCIAL REAL 1,769,028,763 0.9336 1,894,846,576 1,769,028,763
F2 - INDUSTRIAL REAL 32,143,167 N/A 32,143,167 32,143,167
G - ALL MINERALS 7,711,037 N/A 7,711,037 7,711,037
J - ALL UTILITIES 75,779,071 N/A 75,779,071 75,779,071
L1 - COMMERCIAL PERSONAL 409,447,292 0.9811 417,334,922 409,447,292
L2 - INDUSTRIAL PERSONAL 65,441,708 N/A 65,441,708 65,441,708
M1 - MOBILE HOMES 20,628,443 N/A 20,628,443 20,628,443
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 41,570,323 N/A 41,570,323 41,570,323
S - SPECIAL INVENTORY 28,972,196 N/A 28,972,196 28,972,196
Subtotal 13,984,430,367 0 15,067,713,716 13,984,430,367
Less Total Deductions 1,355,636,285 0 1,507,562,187 1,355,636,285
Total Taxable Value 12,628,794,082 0 13,560,151,529 12,628,794,082

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 12,824,106,810 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,628,794,082 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 12,824,106,810 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,628,794,082 T2 minus 50% of the loss to the local optional percentage homestead exemption
T15 12,960,826,810 T-13 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 12,824,106,810 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,628,794,082 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 12,824,106,810 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,628,794,082 T8 minus 50% of the loss to the local optional percentage homestead exemption
T16 12,960,826,810 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 195,312,728 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 136,720,000 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

021-901-02/College Station ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 8,777,007,627 0.9270 9,468,185,142 8,777,007,627
B - MULTIFAMILY 2,286,463,294 0.8982 2,545,605,983 2,286,463,294
C1 - VACANT LOTS 213,161,612 N/A 213,161,612 213,161,612
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,401,622 1.2791 2,659,324 3,401,622
D2 - FARM & RANCH IMP 3,637,032 N/A 3,637,032 3,637,032
E - NON-AG LAND AND IMPROVEMENTS 250,037,180 N/A 250,037,180 250,037,180
F1 - COMMERCIAL REAL 1,769,028,763 0.9336 1,894,846,576 1,769,028,763
F2 - INDUSTRIAL REAL 32,143,167 N/A 32,143,167 32,143,167
G - ALL MINERALS 7,711,037 N/A 7,711,037 7,711,037
J - ALL UTILITIES 75,779,071 N/A 75,779,071 75,779,071
L1 - COMMERCIAL PERSONAL 409,447,292 0.9811 417,334,922 409,447,292
L2 - INDUSTRIAL PERSONAL 65,441,708 N/A 65,441,708 65,441,708
M1 - MOBILE HOMES 20,628,443 N/A 20,628,443 20,628,443
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 41,570,323 N/A 41,570,323 41,570,323
S - SPECIAL INVENTORY 28,972,196 N/A 28,972,196 28,972,196
Subtotal 13,984,430,367 15,067,713,716 13,984,430,367
Less Total Deductions 1,355,636,285 1,507,562,187 1,355,636,285
Total Taxable Value 12,628,794,082 13,560,151,529 12,628,794,082

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 12,824,106,810 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,628,794,082 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 12,824,106,810 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,628,794,082 T2 minus 50% of the loss to the local optional percentage homestead exemption
T15 12,960,826,810 T-13 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 12,824,106,810 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,628,794,082 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 12,824,106,810 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,628,794,082 T8 minus 50% of the loss to the local optional percentage homestead exemption
T16 12,960,826,810 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 195,312,728 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 136,720,000 Loss to the previous increase in the state-mandated homestead