taxes Property Tax Assistance

2023 ISD Summary Worksheet

021-Brazos/Brazos County

021-901/College Station ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 10,808,341,032 0.9920 10,895,505,073 10,808,341,032
B - MULTIFAMILY 2,836,496,347 0.9724 2,917,005,704 2,836,496,347
C1 - VACANT LOTS 229,860,466 N/A 229,860,466 229,860,466
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,505,630 1.3126 2,670,662 3,505,630
D2 - FARM & RANCH IMP 3,537,114 N/A 3,537,114 3,537,114
E - NON-AG LAND AND IMPROVEMENTS 291,276,663 0.8472 343,810,981 291,276,663
F1 - COMMERCIAL REAL 2,125,923,969 0.9989 2,128,265,061 2,125,923,969
F2 - INDUSTRIAL REAL 36,526,082 N/A 36,526,082 36,526,082
G - ALL MINERALS 9,168,446 N/A 9,168,446 9,168,446
J - ALL UTILITIES 88,100,860 N/A 88,100,860 88,100,860
L1 - COMMERCIAL PERSONAL 463,206,106 0.9368 494,455,707 463,206,106
L2 - INDUSTRIAL PERSONAL 103,879,099 N/A 103,879,099 103,879,099
M1 - MOBILE HOMES 35,347,719 N/A 35,347,719 35,347,719
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 37,848,768 N/A 37,848,768 37,848,768
S - SPECIAL INVENTORY 27,490,878 N/A 27,490,878 27,490,878
Subtotal 17,100,509,179 0 17,353,472,620 17,100,509,179
Less Total Deductions 2,648,388,747 0 2,670,640,009 2,648,388,747
Total Taxable Value 14,452,120,432 0 14,682,832,611 14,452,120,432

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 15,275,543,317 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 14,452,120,432 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 15,275,543,317 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 14,452,120,432 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,490,718,317 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 15,634,168,317 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 14,494,789,524 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 15,275,543,317 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 14,452,120,432 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 15,275,543,317 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 14,452,120,432 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,490,718,317 T13 plus the loss to the chapter 313 agreement
T16 15,634,168,317 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 14,494,789,524 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 823,422,885 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 215,175,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 143,450,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED

021-901-02/College Station ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 10,808,341,032 0.9920 10,895,505,073 10,808,341,032
B - MULTIFAMILY 2,836,496,347 0.9724 2,917,005,704 2,836,496,347
C1 - VACANT LOTS 229,860,466 N/A 229,860,466 229,860,466
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,505,630 1.3126 2,670,662 3,505,630
D2 - FARM & RANCH IMP 3,537,114 N/A 3,537,114 3,537,114
E - NON-AG LAND AND IMPROVEMENTS 291,276,663 0.8472 343,810,981 291,276,663
F1 - COMMERCIAL REAL 2,125,923,969 0.9989 2,128,265,061 2,125,923,969
F2 - INDUSTRIAL REAL 36,526,082 N/A 36,526,082 36,526,082
G - ALL MINERALS 9,168,446 N/A 9,168,446 9,168,446
J - ALL UTILITIES 88,100,860 N/A 88,100,860 88,100,860
L1 - COMMERCIAL PERSONAL 463,206,106 0.9368 494,455,707 463,206,106
L2 - INDUSTRIAL PERSONAL 103,879,099 N/A 103,879,099 103,879,099
M1 - MOBILE HOMES 35,347,719 N/A 35,347,719 35,347,719
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 37,848,768 N/A 37,848,768 37,848,768
S - SPECIAL INVENTORY 27,490,878 N/A 27,490,878 27,490,878
Subtotal 17,100,509,179 17,353,472,620 17,100,509,179
Less Total Deductions 2,648,388,747 2,670,640,009 2,648,388,747
Total Taxable Value 14,452,120,432 14,682,832,611 14,452,120,432

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 15,275,543,317 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 14,452,120,432 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 15,275,543,317 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 14,452,120,432 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,490,718,317 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 15,634,168,317 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 14,494,789,524 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 15,275,543,317 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 14,452,120,432 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 15,275,543,317 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 14,452,120,432 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,490,718,317 T13 plus the loss to the chapter 313 agreement
T16 15,634,168,317 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 14,494,789,524 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 823,422,885 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 215,175,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 143,450,000 Loss to Second Previous Homestead Increase