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2023 ISD Summary Worksheet
025-Brown/Brown County
025-909/Early ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 257,225,051 | N/A | 257,225,051 | 257,225,051 |
| B - MULTIFAMILY | 18,799,420 | N/A | 18,799,420 | 18,799,420 |
| C1 - VACANT LOTS | 3,809,641 | N/A | 3,809,641 | 3,809,641 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 3,941,420 | N/A | 3,941,420 | 3,941,420 |
| D2 - FARM & RANCH IMP | 6,444,502 | N/A | 6,444,502 | 6,444,502 |
| E - NON-AG LAND AND IMPROVEMENTS | 139,051,722 | N/A | 139,051,722 | 139,051,722 |
| F1 - COMMERCIAL REAL | 99,122,960 | N/A | 99,122,960 | 99,122,960 |
| F2 - INDUSTRIAL REAL | 4,680,130 | N/A | 4,680,130 | 4,680,130 |
| G - ALL MINERALS | 16,908 | N/A | 16,908 | 16,908 |
| J - ALL UTILITIES | 16,440,450 | N/A | 16,440,450 | 16,440,450 |
| L1 - COMMERCIAL PERSONAL | 36,605,780 | N/A | 36,605,780 | 36,605,780 |
| L2 - INDUSTRIAL PERSONAL | 277,924,900 | N/A | 277,924,900 | 277,924,900 |
| M1 - MOBILE HOMES | 2,914,940 | N/A | 2,914,940 | 2,914,940 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 4,722,980 | N/A | 4,722,980 | 4,722,980 |
| Subtotal | 871,700,804 | 0 | 871,700,804 | 871,700,804 |
| Less Total Deductions | 210,731,881 | 0 | 210,731,881 | 210,731,881 |
| Total Taxable Value | 660,968,923 | 0 | 660,968,923 | 660,968,923 |
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 | 738,680,706 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 660,968,923 | 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 | 738,680,706 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 660,968,923 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 761,660,706 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 776,980,706 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 681,144,976 | 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 | 738,680,706 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 660,968,923 | 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 | 738,680,706 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 660,968,923 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 761,660,706 | T13 plus the loss to the chapter 313 agreement |
| T16 | 776,980,706 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 681,144,976 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 77,711,783 | 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 | 22,980,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 15,320,000 | Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED
025-909-02/Early ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 257,225,051 | N/A | 257,225,051 | 257,225,051 |
| B - MULTIFAMILY | 18,799,420 | N/A | 18,799,420 | 18,799,420 |
| C1 - VACANT LOTS | 3,809,641 | N/A | 3,809,641 | 3,809,641 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 3,941,420 | N/A | 3,941,420 | 3,941,420 |
| D2 - FARM & RANCH IMP | 6,444,502 | N/A | 6,444,502 | 6,444,502 |
| E - NON-AG LAND AND IMPROVEMENTS | 139,051,722 | N/A | 139,051,722 | 139,051,722 |
| F1 - COMMERCIAL REAL | 99,122,960 | N/A | 99,122,960 | 99,122,960 |
| F2 - INDUSTRIAL REAL | 4,680,130 | N/A | 4,680,130 | 4,680,130 |
| G - ALL MINERALS | 16,908 | N/A | 16,908 | 16,908 |
| J - ALL UTILITIES | 16,440,450 | N/A | 16,440,450 | 16,440,450 |
| L1 - COMMERCIAL PERSONAL | 36,605,780 | N/A | 36,605,780 | 36,605,780 |
| L2 - INDUSTRIAL PERSONAL | 277,924,900 | N/A | 277,924,900 | 277,924,900 |
| M1 - MOBILE HOMES | 2,914,940 | N/A | 2,914,940 | 2,914,940 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 4,722,980 | N/A | 4,722,980 | 4,722,980 |
| Subtotal | 871,700,804 | 871,700,804 | 871,700,804 | |
| Less Total Deductions | 210,731,881 | 210,731,881 | 210,731,881 | |
| Total Taxable Value | 660,968,923 | 660,968,923 | 660,968,923 |
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 | 738,680,706 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 660,968,923 | 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 | 738,680,706 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 660,968,923 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 761,660,706 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 776,980,706 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 681,144,976 | 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 | 738,680,706 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 660,968,923 | 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 | 738,680,706 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 660,968,923 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 761,660,706 | T13 plus the loss to the chapter 313 agreement |
| T16 | 776,980,706 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 681,144,976 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 77,711,783 | 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 | 22,980,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 15,320,000 | Loss to Second Previous Homestead Increase |