215-Stephens/Stephens County
215-901/Breckenridge ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
415,180,126 |
0.9317 |
445,615,677 |
445,615,677 |
| B - MULTIFAMILY |
8,022,331 |
N/A |
8,022,331 |
8,022,331 |
| C1 - VACANT LOTS |
9,516,540 |
N/A |
9,516,540 |
9,516,540 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
31,763,525 |
1.1865 |
26,770,831 |
26,770,831 |
| D2 - FARM & RANCH IMP |
6,118,310 |
N/A |
6,118,310 |
6,118,310 |
| E - NON-AG LAND AND IMPROVEMENTS |
231,513,777 |
0.7716 |
300,043,775 |
300,043,775 |
| F1 - COMMERCIAL REAL |
57,714,248 |
0.9208 |
62,678,375 |
62,678,375 |
| F2 - INDUSTRIAL REAL |
10,836,310 |
N/A |
10,836,310 |
10,836,310 |
| G - ALL MINERALS |
124,395,890 |
1.0155 |
122,497,184 |
122,497,184 |
| J - ALL UTILITIES |
39,345,290 |
N/A |
39,345,290 |
39,345,290 |
| L1 - COMMERCIAL PERSONAL |
22,563,070 |
N/A |
22,563,070 |
22,563,070 |
| L2 - INDUSTRIAL PERSONAL |
42,500,944 |
N/A |
42,500,944 |
42,500,944 |
| M1 - MOBILE HOMES |
6,948,970 |
N/A |
6,948,970 |
6,948,970 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
| S - SPECIAL INVENTORY |
1,139,448 |
N/A |
1,139,448 |
1,139,448 |
| Subtotal |
1,007,558,779 |
0 |
1,104,597,055 |
1,104,597,055 |
| Less Total Deductions |
319,335,248 |
0 |
337,092,029 |
337,092,029 |
| Total Taxable Value |
688,223,531 |
0 |
767,505,026 |
767,505,026 |
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 |
849,754,536 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
767,505,026 |
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 |
849,754,536 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
767,505,026 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
883,909,536 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
906,679,536 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
787,239,953 |
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 |
849,754,536 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
767,505,026 |
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 |
849,754,536 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
767,505,026 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
883,909,536 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
906,679,536 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
787,239,953 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
82,249,510 |
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 |
34,155,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
22,770,000 |
Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE
215-901-02/Breckenridge ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
415,180,126 |
0.9317 |
445,615,677 |
445,615,677 |
| B - MULTIFAMILY |
8,022,331 |
N/A |
8,022,331 |
8,022,331 |
| C1 - VACANT LOTS |
9,516,540 |
N/A |
9,516,540 |
9,516,540 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
31,763,525 |
1.1865 |
26,770,831 |
26,770,831 |
| D2 - FARM & RANCH IMP |
6,118,310 |
N/A |
6,118,310 |
6,118,310 |
| E - NON-AG LAND AND IMPROVEMENTS |
231,513,777 |
0.7716 |
300,043,775 |
300,043,775 |
| F1 - COMMERCIAL REAL |
57,714,248 |
0.9208 |
62,678,375 |
62,678,375 |
| F2 - INDUSTRIAL REAL |
10,836,310 |
N/A |
10,836,310 |
10,836,310 |
| G - ALL MINERALS |
124,395,890 |
1.0155 |
122,497,184 |
122,497,184 |
| J - ALL UTILITIES |
39,345,290 |
N/A |
39,345,290 |
39,345,290 |
| L1 - COMMERCIAL PERSONAL |
22,563,070 |
N/A |
22,563,070 |
22,563,070 |
| L2 - INDUSTRIAL PERSONAL |
42,500,944 |
N/A |
42,500,944 |
42,500,944 |
| M1 - MOBILE HOMES |
6,948,970 |
N/A |
6,948,970 |
6,948,970 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
0 |
N/A |
0 |
0 |
| S - SPECIAL INVENTORY |
1,139,448 |
N/A |
1,139,448 |
1,139,448 |
| Subtotal |
1,007,558,779 |
|
1,104,597,055 |
1,104,597,055 |
| Less Total Deductions |
319,335,248 |
|
337,092,029 |
337,092,029 |
| Total Taxable Value |
688,223,531 |
|
767,505,026 |
767,505,026 |
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 |
849,754,536 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
767,505,026 |
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 |
849,754,536 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
767,505,026 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
883,909,536 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
906,679,536 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
787,239,953 |
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 |
849,754,536 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
767,505,026 |
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 |
849,754,536 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
767,505,026 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
883,909,536 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
906,679,536 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
787,239,953 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
82,249,510 |
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 |
34,155,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
22,770,000 |
Loss to Second Previous Homestead Increase |
