taxes Property Tax Assistance

2023 ISD Summary Worksheet

022-Brewster/Brewster County

022-004/Terlingua CSD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 82,418,512 1.0475 78,681,157 82,418,512
B - MULTIFAMILY 1,442,688 N/A 1,442,688 1,442,688
C1 - VACANT LOTS 1,972,873 N/A 1,972,873 1,972,873
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 221,880 0.8788 252,473 221,880
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 65,836,584 0.9277 70,967,537 65,836,584
F1 - COMMERCIAL REAL 46,283,630 0.5662 81,744,313 46,283,630
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 12,140 N/A 12,140 12,140
J - ALL UTILITIES 9,180,407 N/A 9,180,407 9,180,407
L1 - COMMERCIAL PERSONAL 2,694,397 N/A 2,694,397 2,694,397
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 379,734 N/A 379,734 379,734
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 210,442,845 0 247,327,719 210,442,845
Less Total Deductions 20,596,743 0 20,319,273 20,596,743
Total Taxable Value 189,846,102 0 227,008,446 189,846,102

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 194,783,769 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 189,846,102 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 194,783,769 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 189,846,102 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 198,098,769 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 200,308,769 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 189,846,102 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 194,783,769 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 189,846,102 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 194,783,769 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 189,846,102 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 198,098,769 T13 plus the loss to the chapter 313 agreement
T16 200,308,769 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 189,846,102 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,937,667 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 3,315,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,210,000 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

022-004-02/Terlingua CSD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 82,418,512 1.0475 78,681,157 82,418,512
B - MULTIFAMILY 1,442,688 N/A 1,442,688 1,442,688
C1 - VACANT LOTS 1,972,873 N/A 1,972,873 1,972,873
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 221,880 0.8788 252,473 221,880
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 65,836,584 0.9277 70,967,537 65,836,584
F1 - COMMERCIAL REAL 46,283,630 0.5662 81,744,313 46,283,630
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 12,140 N/A 12,140 12,140
J - ALL UTILITIES 9,180,407 N/A 9,180,407 9,180,407
L1 - COMMERCIAL PERSONAL 2,694,397 N/A 2,694,397 2,694,397
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 379,734 N/A 379,734 379,734
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 210,442,845 247,327,719 210,442,845
Less Total Deductions 20,596,743 20,319,273 20,596,743
Total Taxable Value 189,846,102 227,008,446 189,846,102

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 194,783,769 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 189,846,102 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 194,783,769 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 189,846,102 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 198,098,769 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 200,308,769 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 189,846,102 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 194,783,769 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 189,846,102 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 194,783,769 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 189,846,102 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 198,098,769 T13 plus the loss to the chapter 313 agreement
T16 200,308,769 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 189,846,102 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,937,667 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 3,315,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,210,000 Loss to Second Previous Homestead Increase