taxes Property Tax Assistance

2023 ISD Summary Worksheet

Early ISD (all splits)   Brown County  

025-Brown/Brown County

025-909/Early ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 257,225,051 N/A 257,225,051 257,225,051
B - MULTIFAMILY 18,799,420 N/A 18,799,420 18,799,420
C1 - VACANT LOTS 3,809,641 N/A 3,809,641 3,809,641
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,941,420 N/A 3,941,420 3,941,420
D2 - FARM & RANCH IMP 6,444,502 N/A 6,444,502 6,444,502
E - NON-AG LAND AND IMPROVEMENTS 139,051,722 N/A 139,051,722 139,051,722
F1 - COMMERCIAL REAL 99,122,960 N/A 99,122,960 99,122,960
F2 - INDUSTRIAL REAL 4,680,130 N/A 4,680,130 4,680,130
G - ALL MINERALS 16,908 N/A 16,908 16,908
J - ALL UTILITIES 16,440,450 N/A 16,440,450 16,440,450
L1 - COMMERCIAL PERSONAL 36,605,780 N/A 36,605,780 36,605,780
L2 - INDUSTRIAL PERSONAL 277,924,900 N/A 277,924,900 277,924,900
M1 - MOBILE HOMES 2,914,940 N/A 2,914,940 2,914,940
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,722,980 N/A 4,722,980 4,722,980
Subtotal 871,700,804 0 871,700,804 871,700,804
Less Total Deductions 210,731,881 0 210,731,881 210,731,881
Total Taxable Value 660,968,923 0 660,968,923 660,968,923

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 738,680,706 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 660,968,923 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 738,680,706 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 660,968,923 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 761,660,706 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 776,980,706 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 681,144,976 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 738,680,706 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 660,968,923 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 738,680,706 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 660,968,923 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 761,660,706 T13 plus the loss to the chapter 313 agreement
T16 776,980,706 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 681,144,976 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 77,711,783 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 22,980,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,320,000 Loss to Second Previous Homestead Increase

THE PVS 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 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 257,225,051 N/A 257,225,051 257,225,051
B - MULTIFAMILY 18,799,420 N/A 18,799,420 18,799,420
C1 - VACANT LOTS 3,809,641 N/A 3,809,641 3,809,641
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,941,420 N/A 3,941,420 3,941,420
D2 - FARM & RANCH IMP 6,444,502 N/A 6,444,502 6,444,502
E - NON-AG LAND AND IMPROVEMENTS 139,051,722 N/A 139,051,722 139,051,722
F1 - COMMERCIAL REAL 99,122,960 N/A 99,122,960 99,122,960
F2 - INDUSTRIAL REAL 4,680,130 N/A 4,680,130 4,680,130
G - ALL MINERALS 16,908 N/A 16,908 16,908
J - ALL UTILITIES 16,440,450 N/A 16,440,450 16,440,450
L1 - COMMERCIAL PERSONAL 36,605,780 N/A 36,605,780 36,605,780
L2 - INDUSTRIAL PERSONAL 277,924,900 N/A 277,924,900 277,924,900
M1 - MOBILE HOMES 2,914,940 N/A 2,914,940 2,914,940
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,722,980 N/A 4,722,980 4,722,980
Subtotal 871,700,804 871,700,804 871,700,804
Less Total Deductions 210,731,881 210,731,881 210,731,881
Total Taxable Value 660,968,923 660,968,923 660,968,923

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 738,680,706 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 660,968,923 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 738,680,706 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 660,968,923 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 761,660,706 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 776,980,706 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 681,144,976 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 738,680,706 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 660,968,923 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 738,680,706 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 660,968,923 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 761,660,706 T13 plus the loss to the chapter 313 agreement
T16 776,980,706 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 681,144,976 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 77,711,783 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 22,980,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 15,320,000 Loss to Second Previous Homestead Increase

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