taxes Property Tax Assistance

2024 ISD Summary Worksheet

Brooks County ISD (all splits)   Brooks County  

024-Brooks/Brooks County

024-901/Brooks County ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 80,785,080 0.7559 106,872,708 80,785,080
B - MULTIFAMILY 1,028,538 N/A 1,028,538 1,028,538
C1 - VACANT LOTS 3,846,532 N/A 3,846,532 3,846,532
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 54,946,132 0.9255 59,371,422 54,946,132
D2 - FARM & RANCH IMP 32,422 N/A 32,422 32,422
E - NON-AG LAND AND IMPROVEMENTS 79,259,274 0.5912 134,065,078 79,259,274
F1 - COMMERCIAL REAL 32,719,329 0.8320 39,326,117 32,719,329
F2 - INDUSTRIAL REAL 6,098,180 N/A 6,098,180 6,098,180
G - ALL MINERALS 82,744,810 1.1780 70,241,774 82,744,810
J - ALL UTILITIES 203,365,520 0.9727 209,073,219 203,365,520
L1 - COMMERCIAL PERSONAL 11,312,258 N/A 11,312,258 11,312,258
L2 - INDUSTRIAL PERSONAL 26,470,730 N/A 26,470,730 26,470,730
M1 - MOBILE HOMES 4,844,836 N/A 4,844,836 4,844,836
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 587,453,641 0 672,583,814 587,453,641
Less Total Deductions 91,393,877 0 105,348,403 91,393,877
Total Taxable Value 496,059,764 0 567,235,411 496,059,764

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's office 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 school 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 511,109,355 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 496,059,764 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 511,109,355 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 496,059,764 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 531,704,355 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 545,434,355 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 499,289,104 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 511,109,355 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 496,059,764 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 511,109,355 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 496,059,764 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 531,704,355 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 545,434,355 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 499,289,104 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,049,591 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,595,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,730,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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024-901-02/Brooks County ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 80,785,080 0.7559 106,872,708 80,785,080
B - MULTIFAMILY 1,028,538 N/A 1,028,538 1,028,538
C1 - VACANT LOTS 3,846,532 N/A 3,846,532 3,846,532
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 54,946,132 0.9255 59,371,422 54,946,132
D2 - FARM & RANCH IMP 32,422 N/A 32,422 32,422
E - NON-AG LAND AND IMPROVEMENTS 79,259,274 0.5912 134,065,078 79,259,274
F1 - COMMERCIAL REAL 32,719,329 0.8320 39,326,117 32,719,329
F2 - INDUSTRIAL REAL 6,098,180 N/A 6,098,180 6,098,180
G - ALL MINERALS 82,744,810 1.1780 70,241,774 82,744,810
J - ALL UTILITIES 203,365,520 0.9727 209,073,219 203,365,520
L1 - COMMERCIAL PERSONAL 11,312,258 N/A 11,312,258 11,312,258
L2 - INDUSTRIAL PERSONAL 26,470,730 N/A 26,470,730 26,470,730
M1 - MOBILE HOMES 4,844,836 N/A 4,844,836 4,844,836
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 587,453,641 672,583,814 587,453,641
Less Total Deductions 91,393,877 105,348,403 91,393,877
Total Taxable Value 496,059,764 567,235,411 496,059,764

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's office 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 school 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 511,109,355 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 496,059,764 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 511,109,355 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 496,059,764 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 531,704,355 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 545,434,355 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 499,289,104 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 511,109,355 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 496,059,764 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 511,109,355 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 496,059,764 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 531,704,355 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 545,434,355 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 499,289,104 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,049,591 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,595,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,730,000 Loss to the third most recent increase in the state-mandated homestead exemption

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