taxes Property Tax Assistance

2023 ISD Summary Worksheet

Breckenridge ISD (all splits)   Stephens County  

215-Stephens/Stephens County

215-901/Breckenridge ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 414,236,706 0.9427 439,415,197 439,415,197
B - MULTIFAMILY 8,022,331 N/A 8,022,331 8,022,331
C1 - VACANT LOTS 10,504,030 N/A 10,504,030 10,504,030
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 32,082,805 1.1864 27,042,115 27,042,115
D2 - FARM & RANCH IMP 6,305,930 N/A 6,305,930 6,305,930
E - NON-AG LAND AND IMPROVEMENTS 222,984,557 0.7907 282,009,051 282,009,051
F1 - COMMERCIAL REAL 57,160,689 0.9585 59,635,565 59,635,565
F2 - INDUSTRIAL REAL 10,811,260 N/A 10,811,260 10,811,260
G - ALL MINERALS 123,729,920 1.0155 121,841,379 121,841,379
J - ALL UTILITIES 39,314,230 N/A 39,314,230 39,314,230
L1 - COMMERCIAL PERSONAL 22,682,350 N/A 22,682,350 22,682,350
L2 - INDUSTRIAL PERSONAL 42,422,104 N/A 42,422,104 42,422,104
M1 - MOBILE HOMES 6,756,310 N/A 6,756,310 6,756,310
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,576,954 N/A 1,576,954 1,576,954
Subtotal 998,590,176 0 1,078,338,806 1,078,338,806
Less Total Deductions 323,869,161 0 338,677,354 338,677,354
Total Taxable Value 674,721,015 0 739,661,452 739,661,452

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 823,792,583 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 739,661,452 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 823,792,583 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 739,661,452 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 858,757,583 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 882,067,583 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 759,558,079 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 823,792,583 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 739,661,452 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 823,792,583 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 739,661,452 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 858,757,583 T13 plus the loss to the chapter 313 agreement
T16 882,067,583 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 759,558,079 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 84,131,131 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 34,965,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 23,310,000 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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215-901-02/Breckenridge ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 414,236,706 0.9427 439,415,197 439,415,197
B - MULTIFAMILY 8,022,331 N/A 8,022,331 8,022,331
C1 - VACANT LOTS 10,504,030 N/A 10,504,030 10,504,030
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 32,082,805 1.1864 27,042,115 27,042,115
D2 - FARM & RANCH IMP 6,305,930 N/A 6,305,930 6,305,930
E - NON-AG LAND AND IMPROVEMENTS 222,984,557 0.7907 282,009,051 282,009,051
F1 - COMMERCIAL REAL 57,160,689 0.9585 59,635,565 59,635,565
F2 - INDUSTRIAL REAL 10,811,260 N/A 10,811,260 10,811,260
G - ALL MINERALS 123,729,920 1.0155 121,841,379 121,841,379
J - ALL UTILITIES 39,314,230 N/A 39,314,230 39,314,230
L1 - COMMERCIAL PERSONAL 22,682,350 N/A 22,682,350 22,682,350
L2 - INDUSTRIAL PERSONAL 42,422,104 N/A 42,422,104 42,422,104
M1 - MOBILE HOMES 6,756,310 N/A 6,756,310 6,756,310
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,576,954 N/A 1,576,954 1,576,954
Subtotal 998,590,176 1,078,338,806 1,078,338,806
Less Total Deductions 323,869,161 338,677,354 338,677,354
Total Taxable Value 674,721,015 739,661,452 739,661,452

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 823,792,583 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 739,661,452 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 823,792,583 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 739,661,452 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 858,757,583 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 882,067,583 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 759,558,079 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 823,792,583 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 739,661,452 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 823,792,583 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 739,661,452 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 858,757,583 T13 plus the loss to the chapter 313 agreement
T16 882,067,583 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 759,558,079 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 84,131,131 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 34,965,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 23,310,000 Loss to Second Previous Homestead Increase

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