taxes Property Tax Assistance

2023 ISD Summary Worksheet

Brownfield ISD (all splits)   Terry County   Yoakum County  

223-Terry/Terry County

223-901/Brownfield ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 218,349,784 0.8207 266,053,106 266,053,106
B - MULTIFAMILY 1,827,028 N/A 1,827,028 1,827,028
C1 - VACANT LOTS 3,317,529 N/A 3,317,529 3,317,529
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 27,234,164 2.4768 10,995,864 10,995,864
D2 - FARM & RANCH IMP 7,686,618 N/A 7,686,618 7,686,618
E - NON-AG LAND AND IMPROVEMENTS 50,186,406 0.8140 61,654,061 61,654,061
F1 - COMMERCIAL REAL 39,395,017 0.9406 41,882,859 41,882,859
F2 - INDUSTRIAL REAL 14,121,163 N/A 14,121,163 14,121,163
G - ALL MINERALS 223,487,475 1.0009 223,286,517 223,286,517
J - ALL UTILITIES 43,661,208 0.9902 44,093,323 44,093,323
L1 - COMMERCIAL PERSONAL 37,337,035 0.9761 38,251,240 38,251,240
L2 - INDUSTRIAL PERSONAL 13,817,656 N/A 13,817,656 13,817,656
M1 - MOBILE HOMES 1,451,379 N/A 1,451,379 1,451,379
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 7,370,480 N/A 7,370,480 7,370,480
Subtotal 689,242,942 0 735,808,823 735,808,823
Less Total Deductions 142,984,350 0 160,777,740 160,777,740
Total Taxable Value 546,258,592 0 575,031,083 575,031,083

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 615,766,457 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 575,031,083 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 615,766,457 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 575,031,083 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 644,386,457 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 663,466,457 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 586,391,816 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 615,766,457 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 575,031,083 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 615,766,457 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 575,031,083 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 644,386,457 T13 plus the loss to the chapter 313 agreement
T16 663,466,457 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 586,391,816 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,735,374 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 28,620,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 19,080,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE GRACE PERIOD HAS EXPIRED FOR YOUR SCHOOL DISTRICT


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251-Yoakum/Yoakum County

223-901/Brownfield ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,461,427 N/A 2,461,427 2,461,427
D2 - FARM & RANCH IMP 57,609 N/A 57,609 57,609
E - NON-AG LAND AND IMPROVEMENTS 1,247,159 N/A 1,247,159 1,247,159
F1 - COMMERCIAL REAL 159,188 N/A 159,188 159,188
F2 - INDUSTRIAL REAL 34,947 N/A 34,947 34,947
G - ALL MINERALS 13,922,191 N/A 13,922,191 13,922,191
J - ALL UTILITIES 2,289,698 N/A 2,289,698 2,289,698
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 1,733,850 N/A 1,733,850 1,733,850
M1 - MOBILE HOMES 0 N/A 0 0
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 21,906,069 0 21,906,069 21,906,069
Less Total Deductions 277,151 0 277,151 277,151
Total Taxable Value 21,628,918 0 21,628,918 21,628,918

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 21,746,652 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 21,628,918 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 21,746,652 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 21,628,918 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 21,776,652 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 21,796,652 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 21,628,918 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 21,746,652 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 21,628,918 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 21,746,652 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 21,628,918 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 21,776,652 T13 plus the loss to the chapter 313 agreement
T16 21,796,652 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 21,628,918 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 117,734 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 30,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 20,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED


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223-901-02/Brownfield ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 218,349,784 0.8207 266,053,106 266,053,106
B - MULTIFAMILY 1,827,028 N/A 1,827,028 1,827,028
C1 - VACANT LOTS 3,317,529 N/A 3,317,529 3,317,529
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 29,695,591 2.2067 13,457,291 13,457,291
D2 - FARM & RANCH IMP 7,744,227 N/A 7,744,227 7,744,227
E - NON-AG LAND AND IMPROVEMENTS 51,433,565 0.8177 62,901,220 62,901,220
F1 - COMMERCIAL REAL 39,554,205 0.9408 42,042,047 42,042,047
F2 - INDUSTRIAL REAL 14,156,110 N/A 14,156,110 14,156,110
G - ALL MINERALS 237,409,666 1.0008 237,208,708 237,208,708
J - ALL UTILITIES 45,950,906 0.9907 46,383,021 46,383,021
L1 - COMMERCIAL PERSONAL 37,337,035 0.9761 38,251,240 38,251,240
L2 - INDUSTRIAL PERSONAL 15,551,506 N/A 15,551,506 15,551,506
M1 - MOBILE HOMES 1,451,379 N/A 1,451,379 1,451,379
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 7,370,480 N/A 7,370,480 7,370,480
Subtotal 711,149,011 757,714,892 757,714,892
Less Total Deductions 143,261,501 161,054,891 161,054,891
Total Taxable Value 567,887,510 596,660,001 596,660,001

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 637,513,109 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 596,660,001 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 637,513,109 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 596,660,001 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 666,163,109 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 685,263,109 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 608,020,734 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 637,513,109 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 596,660,001 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 637,513,109 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 596,660,001 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 666,163,109 T13 plus the loss to the chapter 313 agreement
T16 685,263,109 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 608,020,734 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,853,108 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 28,650,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 19,100,000 Loss to Second Previous Homestead Increase

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