taxes Property Tax Assistance

2022 ISD Summary Worksheet

Brookeland ISD (all splits)   Jasper County   Newton County   Sabine County   San Augustine County  

121-Jasper/Jasper County

121-902/Brookeland ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 344,669,635 0.8634 399,200,411 399,200,411
B - MULTIFAMILY 482,541 N/A 482,541 482,541
C1 - VACANT LOTS 34,245,547 1.0893 31,438,123 31,438,123
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,081,222 1.0274 3,972,201 3,972,201
D2 - FARM & RANCH IMP 715,468 N/A 715,468 715,468
E - NON-AG LAND AND IMPROVEMENTS 33,797,568 0.6756 50,026,004 50,026,004
F1 - COMMERCIAL REAL 8,886,186 N/A 8,886,186 8,886,186
F2 - INDUSTRIAL REAL 1,077,117 N/A 1,077,117 1,077,117
G - ALL MINERALS 94,298 N/A 94,298 94,298
J - ALL UTILITIES 16,067,158 N/A 16,067,158 16,067,158
L1 - COMMERCIAL PERSONAL 864,559 N/A 864,559 864,559
L2 - INDUSTRIAL PERSONAL 10,473,999 N/A 10,473,999 10,473,999
M1 - MOBILE HOMES 3,022,261 N/A 3,022,261 3,022,261
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,183,644 N/A 1,183,644 1,183,644
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 459,661,203 0 527,503,970 527,503,970
Less Total Deductions 99,429,201 0 117,835,503 117,835,503
Total Taxable Value 360,232,002 0 409,668,467 409,668,467

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 417,276,251 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 409,668,467 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 403,173,841 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 395,566,057 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 424,166,251 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 417,276,251 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 409,668,467 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 403,173,841 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 395,566,057 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 424,166,251 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,607,784 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 14,102,410 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 6,890,000 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 LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)


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176-Newton/Newton County

121-902/Brookeland ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 343,145 N/A 343,145 343,145
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 81,503 N/A 81,503 81,503
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,798,211 N/A 2,798,211 2,798,211
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 540,241 N/A 540,241 540,241
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 239,940 N/A 239,940 239,940
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 167,217 N/A 167,217 167,217
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 4,170,257 0 4,170,257 4,170,257
Less Total Deductions 547,795 0 547,795 547,795
Total Taxable Value 3,622,462 0 3,622,462 3,622,462

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 3,679,909 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,622,462 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 3,664,926 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,607,479 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,789,909 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 3,679,909 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,622,462 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 3,664,926 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,607,479 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,789,909 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 57,447 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 14,983 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 110,000 Loss to the previous increase in the state-mandated homestead

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


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202-Sabine/Sabine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 25,714,230 0.7431 34,603,997 34,603,997
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,163,290 0.9967 2,170,452 2,170,452
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,170,690 0.9489 2,287,551 2,287,551
D2 - FARM & RANCH IMP 33,990 N/A 33,990 33,990
E - NON-AG LAND AND IMPROVEMENTS 2,923,470 0.8617 3,392,677 3,392,677
F1 - COMMERCIAL REAL 2,601,890 0.9014 2,886,499 2,886,499
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 22,350 N/A 22,350 22,350
J - ALL UTILITIES 7,210,800 0.9559 7,543,467 7,543,467
L1 - COMMERCIAL PERSONAL 101,667 N/A 101,667 101,667
L2 - INDUSTRIAL PERSONAL 215,060 N/A 215,060 215,060
M1 - MOBILE HOMES 916,900 N/A 916,900 916,900
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 89,660 N/A 89,660 89,660
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 44,163,997 0 54,264,270 54,264,270
Less Total Deductions 9,752,342 0 12,705,990 12,705,990
Total Taxable Value 34,411,655 0 41,558,280 41,558,280

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 42,787,154 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 41,494,834 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 41,859,895 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 40,567,575 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 44,227,154 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 42,787,154 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 41,494,834 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 41,859,895 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 40,567,575 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 44,227,154 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,292,320 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 927,259 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,440,000 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 LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)


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203-San Augustine/San Augustine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 24,854,170 N/A 24,854,170 24,854,170
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,780,800 N/A 2,780,800 2,780,800
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,967,870 N/A 1,967,870 1,967,870
D2 - FARM & RANCH IMP 198,630 N/A 198,630 198,630
E - NON-AG LAND AND IMPROVEMENTS 1,046,430 N/A 1,046,430 1,046,430
F1 - COMMERCIAL REAL 258,590 N/A 258,590 258,590
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 26,400 N/A 26,400 26,400
J - ALL UTILITIES 7,140,090 N/A 7,140,090 7,140,090
L1 - COMMERCIAL PERSONAL 76,660 N/A 76,660 76,660
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 173,300 N/A 173,300 173,300
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,000 N/A 15,000 15,000
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 38,537,940 0 38,537,940 38,537,940
Less Total Deductions 4,887,103 0 4,887,103 4,887,103
Total Taxable Value 33,650,837 0 33,650,837 33,650,837

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 34,291,667 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 33,650,837 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 33,854,487 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 33,213,657 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 35,171,667 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 34,291,667 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 33,650,837 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 33,854,487 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 33,213,657 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 35,171,667 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 640,830 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 437,180 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 880,000 Loss to the previous increase in the state-mandated homestead

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


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121-902-02/Brookeland ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 395,581,180 0.8618 459,001,723 459,001,723
B - MULTIFAMILY 482,541 N/A 482,541 482,541
C1 - VACANT LOTS 39,271,140 1.0768 36,470,878 36,470,878
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,017,993 0.9993 11,025,833 11,025,833
D2 - FARM & RANCH IMP 948,088 N/A 948,088 948,088
E - NON-AG LAND AND IMPROVEMENTS 38,307,709 0.6964 55,005,352 55,005,352
F1 - COMMERCIAL REAL 11,746,666 0.9763 12,031,275 12,031,275
F2 - INDUSTRIAL REAL 1,077,117 N/A 1,077,117 1,077,117
G - ALL MINERALS 143,048 N/A 143,048 143,048
J - ALL UTILITIES 30,657,988 0.9893 30,990,655 30,990,655
L1 - COMMERCIAL PERSONAL 1,042,886 N/A 1,042,886 1,042,886
L2 - INDUSTRIAL PERSONAL 10,689,059 N/A 10,689,059 10,689,059
M1 - MOBILE HOMES 4,279,678 N/A 4,279,678 4,279,678
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,288,304 N/A 1,288,304 1,288,304
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 546,533,397 624,476,437 624,476,437
Less Total Deductions 114,616,441 135,976,391 135,976,391
Total Taxable Value 431,916,956 488,500,046 488,500,046

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 498,034,981 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 488,436,600 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 482,553,149 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 472,954,768 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 507,354,981 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 498,034,981 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 488,436,600 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 482,553,149 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 472,954,768 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 507,354,981 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,598,381 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 15,481,832 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 9,320,000 Loss to the previous increase in the state-mandated homestead

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