taxes Property Tax Assistance

2022 ISD Summary Worksheet

024-Brooks /Brooks County

024-901/Brooks County ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	90,560,954	0.9375	96,598,351	90,560,954
B - MULTIFAMILY	1,028,538	N/A	1,028,538	1,028,538
C1 - VACANT LOTS	3,605,948	N/A	3,605,948	3,605,948
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	62,210,178	0.8455	73,581,442	62,210,178
D2 - FARM & RANCH IMP	373,076	N/A	373,076	373,076
E - NON-AG LAND AND IMPROVEMENTS	70,546,693	1.0389	67,905,181	70,546,693
F1 - COMMERCIAL REAL	33,160,027	0.8427	39,349,741	33,160,027
F2 - INDUSTRIAL REAL	600,570	N/A	600,570	600,570
G - ALL MINERALS	133,222,990	1.0225	130,291,433	133,222,990
J - ALL UTILITIES	177,572,460	0.8857	200,488,269	177,572,460
L1 - COMMERCIAL PERSONAL	10,909,145	N/A	10,909,145	10,909,145
L2 - INDUSTRIAL PERSONAL	31,768,300	N/A	31,768,300	31,768,300
M1 - MOBILE HOMES	4,762,638	N/A	4,762,638	4,762,638
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	620,321,517	0	661,262,632	620,321,517
Less Total Deductions	74,108,879	0	77,148,200	74,108,879
Total Taxable Value	546,212,638	0	584,114,432	546,212,638

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
556,944,450	546,212,638	556,944,450	546,212,638	572,084,450

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
10,731,812	0	15,140,000

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
556,944,450	546,212,638	556,944,450	546,212,638	572,084,450

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

024-901-02/Brooks County ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	90,560,954	0.9375	96,598,351	90,560,954
B - MULTIFAMILY	1,028,538	N/A	1,028,538	1,028,538
C1 - VACANT LOTS	3,605,948	N/A	3,605,948	3,605,948
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	62,210,178	0.8455	73,581,442	62,210,178
D2 - FARM & RANCH IMP	373,076	N/A	373,076	373,076
E - NON-AG LAND AND IMPROVEMENTS	70,546,693	1.0389	67,905,181	70,546,693
F1 - COMMERCIAL REAL	33,160,027	0.8427	39,349,741	33,160,027
F2 - INDUSTRIAL REAL	600,570	N/A	600,570	600,570
G - ALL MINERALS	133,222,990	1.0225	130,291,433	133,222,990
J - ALL UTILITIES	177,572,460	0.8857	200,488,269	177,572,460
L1 - COMMERCIAL PERSONAL	10,909,145	N/A	10,909,145	10,909,145
L2 - INDUSTRIAL PERSONAL	31,768,300	N/A	31,768,300	31,768,300
M1 - MOBILE HOMES	4,762,638	N/A	4,762,638	4,762,638
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	620,321,517		661,262,632	620,321,517
Less Total Deductions	74,108,879		77,148,200	74,108,879
Total Taxable Value	546,212,638		584,114,432	546,212,638

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
556,944,450	546,212,638	556,944,450	546,212,638	572,084,450

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
10,731,812	0	15,140,000

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
556,944,450	546,212,638	556,944,450	546,212,638	572,084,450

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