taxes Property Tax Assistance

2023 ISD Summary Worksheet

022-Brewster/Brewster County

022-902/Marathon ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 41,778,807 1.0470 39,903,350 39,903,350
B - MULTIFAMILY 48,665 N/A 48,665 48,665
C1 - VACANT LOTS 3,106,654 N/A 3,106,654 3,106,654
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,644,530 0.8785 18,945,872 18,945,872
D2 - FARM & RANCH IMP 473,669 N/A 473,669 473,669
E - NON-AG LAND AND IMPROVEMENTS 17,133,705 0.9151 18,723,314 18,723,314
F1 - COMMERCIAL REAL 9,071,001 0.6514 13,925,393 13,925,393
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 9,900 N/A 9,900 9,900
J - ALL UTILITIES 51,315,446 0.9521 53,897,118 53,897,118
L1 - COMMERCIAL PERSONAL 1,660,989 N/A 1,660,989 1,660,989
L2 - INDUSTRIAL PERSONAL 440,450 N/A 440,450 440,450
M1 - MOBILE HOMES 393,405 N/A 393,405 393,405
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 142,077,221 0 151,528,779 151,528,779
Less Total Deductions 17,442,886 0 17,206,367 17,206,367
Total Taxable Value 124,634,335 0 134,322,412 134,322,412

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 139,872,852 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 134,322,412 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 139,872,852 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 134,322,412 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 142,167,852 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 143,697,852 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 134,322,412 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 139,872,852 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 134,322,412 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 139,872,852 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 134,322,412 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 142,167,852 T13 plus the loss to the chapter 313 agreement
T16 143,697,852 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 134,322,412 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,550,440 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 2,295,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,530,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP

022-902-02/Marathon ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 41,778,807 1.0470 39,903,350 39,903,350
B - MULTIFAMILY 48,665 N/A 48,665 48,665
C1 - VACANT LOTS 3,106,654 N/A 3,106,654 3,106,654
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 16,644,530 0.8785 18,945,872 18,945,872
D2 - FARM & RANCH IMP 473,669 N/A 473,669 473,669
E - NON-AG LAND AND IMPROVEMENTS 17,133,705 0.9151 18,723,314 18,723,314
F1 - COMMERCIAL REAL 9,071,001 0.6514 13,925,393 13,925,393
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 9,900 N/A 9,900 9,900
J - ALL UTILITIES 51,315,446 0.9521 53,897,118 53,897,118
L1 - COMMERCIAL PERSONAL 1,660,989 N/A 1,660,989 1,660,989
L2 - INDUSTRIAL PERSONAL 440,450 N/A 440,450 440,450
M1 - MOBILE HOMES 393,405 N/A 393,405 393,405
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 142,077,221 151,528,779 151,528,779
Less Total Deductions 17,442,886 17,206,367 17,206,367
Total Taxable Value 124,634,335 134,322,412 134,322,412

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 139,872,852 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 134,322,412 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 139,872,852 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 134,322,412 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 142,167,852 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 143,697,852 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 134,322,412 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 139,872,852 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 134,322,412 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 139,872,852 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 134,322,412 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 142,167,852 T13 plus the loss to the chapter 313 agreement
T16 143,697,852 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 134,322,412 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,550,440 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 2,295,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,530,000 Loss to Second Previous Homestead Increase