taxes Property Tax Assistance

2022 ISD Summary Worksheet

025-Brown/Brown County

025-902/Brownwood ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 963,335,821 0.9987 964,589,788 963,335,821
B - MULTIFAMILY 63,558,010 N/A 63,558,010 63,558,010
C1 - VACANT LOTS 58,297,902 N/A 58,297,902 58,297,902
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,735,910 1.3130 4,368,682 5,735,910
D2 - FARM & RANCH IMP 4,014,590 N/A 4,014,590 4,014,590
E - NON-AG LAND AND IMPROVEMENTS 125,152,200 1.1484 108,979,624 125,152,200
F1 - COMMERCIAL REAL 291,306,634 0.8434 345,395,582 291,306,634
F2 - INDUSTRIAL REAL 102,657,240 N/A 102,657,240 102,657,240
G - ALL MINERALS 15,177 N/A 15,177 15,177
J - ALL UTILITIES 84,798,270 N/A 84,798,270 84,798,270
L1 - COMMERCIAL PERSONAL 113,688,190 1.0472 108,563,971 113,688,190
L2 - INDUSTRIAL PERSONAL 386,275,680 N/A 386,275,680 386,275,680
M1 - MOBILE HOMES 4,340,020 N/A 4,340,020 4,340,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 9,234,600 N/A 9,234,600 9,234,600
S - SPECIAL INVENTORY 5,194,550 N/A 5,194,550 5,194,550
Subtotal 2,217,604,794 0 2,250,283,686 2,217,604,794
Less Total Deductions 340,727,323 0 341,202,675 340,727,323
Total Taxable Value 1,876,877,471 0 1,909,081,011 1,876,877,471

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 T13
1,932,448,952 1,876,877,471 1,932,448,952 1,876,877,471 1,975,058,952


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
55,571,481 0 42,610,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
1,932,448,952 1,876,877,471 1,932,448,952 1,876,877,471 1,975,058,952

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

025-902-02/Brownwood ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 963,335,821 0.9987 964,589,788 963,335,821
B - MULTIFAMILY 63,558,010 N/A 63,558,010 63,558,010
C1 - VACANT LOTS 58,297,902 N/A 58,297,902 58,297,902
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,735,910 1.3130 4,368,682 5,735,910
D2 - FARM & RANCH IMP 4,014,590 N/A 4,014,590 4,014,590
E - NON-AG LAND AND IMPROVEMENTS 125,152,200 1.1484 108,979,624 125,152,200
F1 - COMMERCIAL REAL 291,306,634 0.8434 345,395,582 291,306,634
F2 - INDUSTRIAL REAL 102,657,240 N/A 102,657,240 102,657,240
G - ALL MINERALS 15,177 N/A 15,177 15,177
J - ALL UTILITIES 84,798,270 N/A 84,798,270 84,798,270
L1 - COMMERCIAL PERSONAL 113,688,190 1.0472 108,563,971 113,688,190
L2 - INDUSTRIAL PERSONAL 386,275,680 N/A 386,275,680 386,275,680
M1 - MOBILE HOMES 4,340,020 N/A 4,340,020 4,340,020
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 9,234,600 N/A 9,234,600 9,234,600
S - SPECIAL INVENTORY 5,194,550 N/A 5,194,550 5,194,550
Subtotal 2,217,604,794 2,250,283,686 2,217,604,794
Less Total Deductions 340,727,323 341,202,675 340,727,323
Total Taxable Value 1,876,877,471 1,909,081,011 1,876,877,471

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 T13
1,932,448,952 1,876,877,471 1,932,448,952 1,876,877,471 1,975,058,952


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
55,571,481 0 42,610,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
1,932,448,952 1,876,877,471 1,932,448,952 1,876,877,471 1,975,058,952

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement