taxes Property Tax Assistance

2022 ISD Summary Worksheet

Breckenridge ISD (all splits)   Stephens County  

215-Stephens/Stephens County

215-901/Breckenridge ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 359,572,372 0.8298 433,324,141 433,324,141
B - MULTIFAMILY 7,885,428 N/A 7,885,428 7,885,428
C1 - VACANT LOTS 6,845,640 N/A 6,845,640 6,845,640
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 31,361,788 1.6326 19,209,728 19,209,728
D2 - FARM & RANCH IMP 6,019,160 N/A 6,019,160 6,019,160
E - NON-AG LAND AND IMPROVEMENTS 191,119,717 0.6892 277,306,612 277,306,612
F1 - COMMERCIAL REAL 49,238,504 0.9131 53,924,547 53,924,547
F2 - INDUSTRIAL REAL 11,408,180 N/A 11,408,180 11,408,180
G - ALL MINERALS 115,947,350 1.0136 114,391,624 114,391,624
J - ALL UTILITIES 38,939,890 N/A 38,939,890 38,939,890
L1 - COMMERCIAL PERSONAL 19,001,465 N/A 19,001,465 19,001,465
L2 - INDUSTRIAL PERSONAL 36,626,914 N/A 36,626,914 36,626,914
M1 - MOBILE HOMES 6,971,930 N/A 6,971,930 6,971,930
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,139,448 N/A 1,139,448 1,139,448
Subtotal 882,077,786 0 1,032,994,707 1,032,994,707
Less Total Deductions 219,553,866 0 265,635,004 265,635,004
Total Taxable Value 662,523,920 0 767,359,703 767,359,703

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 794,951,225 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 767,359,703 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 794,951,225 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 767,359,703 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 817,661,225 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 794,951,225 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 767,359,703 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 794,951,225 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 767,359,703 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 817,661,225 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 27,591,522 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 22,710,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS 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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215-901-02/Breckenridge ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 359,572,372 0.8298 433,324,141 433,324,141
B - MULTIFAMILY 7,885,428 N/A 7,885,428 7,885,428
C1 - VACANT LOTS 6,845,640 N/A 6,845,640 6,845,640
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 31,361,788 1.6326 19,209,728 19,209,728
D2 - FARM & RANCH IMP 6,019,160 N/A 6,019,160 6,019,160
E - NON-AG LAND AND IMPROVEMENTS 191,119,717 0.6892 277,306,612 277,306,612
F1 - COMMERCIAL REAL 49,238,504 0.9131 53,924,547 53,924,547
F2 - INDUSTRIAL REAL 11,408,180 N/A 11,408,180 11,408,180
G - ALL MINERALS 115,947,350 1.0136 114,391,624 114,391,624
J - ALL UTILITIES 38,939,890 N/A 38,939,890 38,939,890
L1 - COMMERCIAL PERSONAL 19,001,465 N/A 19,001,465 19,001,465
L2 - INDUSTRIAL PERSONAL 36,626,914 N/A 36,626,914 36,626,914
M1 - MOBILE HOMES 6,971,930 N/A 6,971,930 6,971,930
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,139,448 N/A 1,139,448 1,139,448
Subtotal 882,077,786 1,032,994,707 1,032,994,707
Less Total Deductions 219,553,866 265,635,004 265,635,004
Total Taxable Value 662,523,920 767,359,703 767,359,703

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 794,951,225 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 767,359,703 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 794,951,225 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 767,359,703 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 817,661,225 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 794,951,225 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 767,359,703 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 794,951,225 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 767,359,703 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 817,661,225 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 27,591,522 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 22,710,000 Loss to the second most recent increase in the state-mandated homestead exemption

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