taxes Property Tax Assistance

2022 ISD Summary Worksheet

Early ISD (all splits)   Brown County  

025-Brown/Brown County

025-909/Early ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 244,526,171 0.9314 262,536,151 244,526,171
B - MULTIFAMILY 18,751,820 N/A 18,751,820 18,751,820
C1 - VACANT LOTS 4,224,830 N/A 4,224,830 4,224,830
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,996,731 1.2755 3,133,582 3,996,731
D2 - FARM & RANCH IMP 6,440,912 N/A 6,440,912 6,440,912
E - NON-AG LAND AND IMPROVEMENTS 132,964,843 0.9770 136,095,029 132,964,843
F1 - COMMERCIAL REAL 95,819,690 0.9810 97,675,525 95,819,690
F2 - INDUSTRIAL REAL 4,356,490 N/A 4,356,490 4,356,490
G - ALL MINERALS 34,510 N/A 34,510 34,510
J - ALL UTILITIES 14,182,970 N/A 14,182,970 14,182,970
L1 - COMMERCIAL PERSONAL 27,973,730 N/A 27,973,730 27,973,730
L2 - INDUSTRIAL PERSONAL 246,126,240 N/A 246,126,240 246,126,240
M1 - MOBILE HOMES 2,638,270 N/A 2,638,270 2,638,270
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,583,460 N/A 4,583,460 4,583,460
Subtotal 806,620,667 0 828,753,519 806,620,667
Less Total Deductions 122,867,245 0 133,215,958 122,867,245
Total Taxable Value 683,753,422 0 695,537,561 683,753,422

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's office 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 school 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 703,276,194 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 683,753,422 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 703,276,194 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 683,753,422 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 718,276,194 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 703,276,194 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 683,753,422 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 703,276,194 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 683,753,422 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 718,276,194 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 19,522,772 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,000,000 Loss to the second most recent increase in the state-mandated homestead exemption

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


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025-909-02/Early ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 244,526,171 0.9314 262,536,151 244,526,171
B - MULTIFAMILY 18,751,820 N/A 18,751,820 18,751,820
C1 - VACANT LOTS 4,224,830 N/A 4,224,830 4,224,830
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,996,731 1.2755 3,133,582 3,996,731
D2 - FARM & RANCH IMP 6,440,912 N/A 6,440,912 6,440,912
E - NON-AG LAND AND IMPROVEMENTS 132,964,843 0.9770 136,095,029 132,964,843
F1 - COMMERCIAL REAL 95,819,690 0.9810 97,675,525 95,819,690
F2 - INDUSTRIAL REAL 4,356,490 N/A 4,356,490 4,356,490
G - ALL MINERALS 34,510 N/A 34,510 34,510
J - ALL UTILITIES 14,182,970 N/A 14,182,970 14,182,970
L1 - COMMERCIAL PERSONAL 27,973,730 N/A 27,973,730 27,973,730
L2 - INDUSTRIAL PERSONAL 246,126,240 N/A 246,126,240 246,126,240
M1 - MOBILE HOMES 2,638,270 N/A 2,638,270 2,638,270
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,583,460 N/A 4,583,460 4,583,460
Subtotal 806,620,667 828,753,519 806,620,667
Less Total Deductions 122,867,245 133,215,958 122,867,245
Total Taxable Value 683,753,422 695,537,561 683,753,422

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's office 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 school 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 703,276,194 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 683,753,422 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 703,276,194 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 683,753,422 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 718,276,194 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 703,276,194 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 683,753,422 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 703,276,194 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 683,753,422 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 718,276,194 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 19,522,772 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,000,000 Loss to the second most recent increase in the state-mandated homestead exemption

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