taxes Property Tax Assistance

2023 ISD Summary Worksheet

025-Brown/Brown County

025-902/Brownwood ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,033,080,997 N/A 1,033,080,997 1,033,080,997
B - MULTIFAMILY 61,122,931 N/A 61,122,931 61,122,931
C1 - VACANT LOTS 57,328,561 N/A 57,328,561 57,328,561
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,691,190 N/A 5,691,190 5,691,190
D2 - FARM & RANCH IMP 4,190,869 N/A 4,190,869 4,190,869
E - NON-AG LAND AND IMPROVEMENTS 130,971,081 N/A 130,971,081 130,971,081
F1 - COMMERCIAL REAL 314,792,943 N/A 314,792,943 314,792,943
F2 - INDUSTRIAL REAL 105,669,270 N/A 105,669,270 105,669,270
G - ALL MINERALS 6,550 N/A 6,550 6,550
J - ALL UTILITIES 90,262,690 N/A 90,262,690 90,262,690
L1 - COMMERCIAL PERSONAL 128,360,550 N/A 128,360,550 128,360,550
L2 - INDUSTRIAL PERSONAL 414,487,990 N/A 414,487,990 414,487,990
M1 - MOBILE HOMES 4,598,670 N/A 4,598,670 4,598,670
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 7,264,550 N/A 7,264,550 7,264,550
S - SPECIAL INVENTORY 4,620,750 N/A 4,620,750 4,620,750
Subtotal 2,362,449,592 0 2,362,449,592 2,362,449,592
Less Total Deductions 552,243,502 0 552,243,502 552,243,502
Total Taxable Value 1,810,206,090 0 1,810,206,090 1,810,206,090

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 1,999,545,812 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,810,206,090 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 1,999,545,812 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,810,206,090 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,064,435,812 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,107,695,812 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,856,157,817 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 1,999,545,812 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,810,206,090 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 1,999,545,812 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,810,206,090 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,064,435,812 T13 plus the loss to the chapter 313 agreement
T16 2,107,695,812 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,856,157,817 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 189,339,722 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 64,890,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 43,260,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

025-902-02/Brownwood ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,033,080,997 N/A 1,033,080,997 1,033,080,997
B - MULTIFAMILY 61,122,931 N/A 61,122,931 61,122,931
C1 - VACANT LOTS 57,328,561 N/A 57,328,561 57,328,561
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,691,190 N/A 5,691,190 5,691,190
D2 - FARM & RANCH IMP 4,190,869 N/A 4,190,869 4,190,869
E - NON-AG LAND AND IMPROVEMENTS 130,971,081 N/A 130,971,081 130,971,081
F1 - COMMERCIAL REAL 314,792,943 N/A 314,792,943 314,792,943
F2 - INDUSTRIAL REAL 105,669,270 N/A 105,669,270 105,669,270
G - ALL MINERALS 6,550 N/A 6,550 6,550
J - ALL UTILITIES 90,262,690 N/A 90,262,690 90,262,690
L1 - COMMERCIAL PERSONAL 128,360,550 N/A 128,360,550 128,360,550
L2 - INDUSTRIAL PERSONAL 414,487,990 N/A 414,487,990 414,487,990
M1 - MOBILE HOMES 4,598,670 N/A 4,598,670 4,598,670
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 7,264,550 N/A 7,264,550 7,264,550
S - SPECIAL INVENTORY 4,620,750 N/A 4,620,750 4,620,750
Subtotal 2,362,449,592 2,362,449,592 2,362,449,592
Less Total Deductions 552,243,502 552,243,502 552,243,502
Total Taxable Value 1,810,206,090 1,810,206,090 1,810,206,090

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 1,999,545,812 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,810,206,090 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 1,999,545,812 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,810,206,090 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,064,435,812 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,107,695,812 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,856,157,817 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 1,999,545,812 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,810,206,090 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 1,999,545,812 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,810,206,090 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,064,435,812 T13 plus the loss to the chapter 313 agreement
T16 2,107,695,812 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,856,157,817 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 189,339,722 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 64,890,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 43,260,000 Loss to Second Previous Homestead Increase