Skip navigation
Top navigation skipped
2023 ISD Summary Worksheet
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 |