taxes Property Tax Assistance

2023 ISD Summary Worksheet

Brownsville ISD (all splits)   Cameron County  

031-Cameron/Cameron County

031-901/Brownsville ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,556,636,771 0.9224 8,192,364,236 8,192,364,236
B - MULTIFAMILY 562,170,385 0.8863 634,289,050 634,289,050
C1 - VACANT LOTS 314,240,521 N/A 314,240,521 314,240,521
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,346,857 1.0736 5,911,578 5,911,578
D2 - FARM & RANCH IMP 721,866 N/A 721,866 721,866
E - NON-AG LAND AND IMPROVEMENTS 113,372,232 N/A 113,372,232 113,372,232
F1 - COMMERCIAL REAL 1,805,729,882 0.8193 2,203,991,068 2,203,991,068
F2 - INDUSTRIAL REAL 59,653,426 N/A 59,653,426 59,653,426
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 124,964,341 N/A 124,964,341 124,964,341
L1 - COMMERCIAL PERSONAL 652,966,825 1.0254 636,792,301 636,792,301
L2 - INDUSTRIAL PERSONAL 476,795,891 N/A 476,795,891 476,795,891
M1 - MOBILE HOMES 17,757,868 N/A 17,757,868 17,757,868
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,296,492 N/A 4,296,492 4,296,492
S - SPECIAL INVENTORY 44,132,502 N/A 44,132,502 44,132,502
Subtotal 11,739,785,859 0 12,829,283,372 12,829,283,372
Less Total Deductions 4,160,303,533 0 4,377,830,596 4,377,830,596
Total Taxable Value 7,579,482,326 0 8,451,452,776 8,451,452,776

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 9,573,172,758 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,451,452,776 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 9,573,172,758 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,451,452,776 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 9,982,462,758 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 10,255,322,758 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 8,573,245,002 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 9,573,172,758 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,451,452,776 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 9,573,172,758 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,451,452,776 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 9,982,462,758 T13 plus the loss to the chapter 313 agreement
T16 10,255,322,758 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 8,573,245,002 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,121,719,982 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 409,290,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 272,860,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE


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031-901-02/Brownsville ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,556,636,771 0.9224 8,192,364,236 8,192,364,236
B - MULTIFAMILY 562,170,385 0.8863 634,289,050 634,289,050
C1 - VACANT LOTS 314,240,521 N/A 314,240,521 314,240,521
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,346,857 1.0736 5,911,578 5,911,578
D2 - FARM & RANCH IMP 721,866 N/A 721,866 721,866
E - NON-AG LAND AND IMPROVEMENTS 113,372,232 N/A 113,372,232 113,372,232
F1 - COMMERCIAL REAL 1,805,729,882 0.8193 2,203,991,068 2,203,991,068
F2 - INDUSTRIAL REAL 59,653,426 N/A 59,653,426 59,653,426
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 124,964,341 N/A 124,964,341 124,964,341
L1 - COMMERCIAL PERSONAL 652,966,825 1.0254 636,792,301 636,792,301
L2 - INDUSTRIAL PERSONAL 476,795,891 N/A 476,795,891 476,795,891
M1 - MOBILE HOMES 17,757,868 N/A 17,757,868 17,757,868
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 4,296,492 N/A 4,296,492 4,296,492
S - SPECIAL INVENTORY 44,132,502 N/A 44,132,502 44,132,502
Subtotal 11,739,785,859 12,829,283,372 12,829,283,372
Less Total Deductions 4,160,303,533 4,377,830,596 4,377,830,596
Total Taxable Value 7,579,482,326 8,451,452,776 8,451,452,776

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 9,573,172,758 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,451,452,776 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 9,573,172,758 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,451,452,776 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 9,982,462,758 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 10,255,322,758 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 8,573,245,002 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 9,573,172,758 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,451,452,776 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 9,573,172,758 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,451,452,776 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 9,982,462,758 T13 plus the loss to the chapter 313 agreement
T16 10,255,322,758 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 8,573,245,002 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,121,719,982 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 409,290,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 272,860,000 Loss to Second Previous Homestead Increase

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