taxes Property Tax Assistance

2024 ISD Summary Worksheet

Brookesmith ISD (all splits)   Brown County   Mills County  

025-Brown/Brown County

025-908/Brookesmith ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 11,641,597 0.9739 11,953,586 11,641,597
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 877,330 N/A 877,330 877,330
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,420,630 1.4103 5,261,900 7,420,630
D2 - FARM & RANCH IMP 4,796,000 N/A 4,796,000 4,796,000
E - NON-AG LAND AND IMPROVEMENTS 98,264,550 0.8981 109,413,818 98,264,550
F1 - COMMERCIAL REAL 358,034 N/A 358,034 358,034
F2 - INDUSTRIAL REAL 232,806,050 N/A 232,806,050 232,806,050
G - ALL MINERALS 208,322 N/A 208,322 208,322
J - ALL UTILITIES 60,436,960 N/A 60,436,960 60,436,960
L1 - COMMERCIAL PERSONAL 1,144,130 N/A 1,144,130 1,144,130
L2 - INDUSTRIAL PERSONAL 1,073,860 N/A 1,073,860 1,073,860
M1 - MOBILE HOMES 2,140,570 N/A 2,140,570 2,140,570
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 421,168,033 0 430,470,560 421,168,033
Less Total Deductions 264,119,684 0 266,189,634 264,119,684
Total Taxable Value 157,048,349 0 164,280,926 157,048,349

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 170,425,774 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 157,048,349 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 170,425,774 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 157,048,349 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 174,715,774 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 177,575,774 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 157,081,417 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 385,457,174 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 372,079,749 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 385,457,174 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 372,079,749 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 389,747,174 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 392,607,174 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 372,112,817 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 13,377,425 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 4,290,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,860,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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167-Mills/Mills County

025-908/Brookesmith ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 364,560 N/A 364,560 364,560
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,031,970 N/A 1,031,970 1,031,970
D2 - FARM & RANCH IMP 236,970 N/A 236,970 236,970
E - NON-AG LAND AND IMPROVEMENTS 6,739,860 N/A 6,739,860 6,739,860
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 118,710 N/A 118,710 118,710
L1 - COMMERCIAL PERSONAL 143,080 N/A 143,080 143,080
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 108,670 N/A 108,670 108,670
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 8,743,820 0 8,743,820 8,743,820
Less Total Deductions 2,500,854 0 2,500,854 2,500,854
Total Taxable Value 6,242,966 0 6,242,966 6,242,966

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 7,072,246 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,242,966 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 7,072,246 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,242,966 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,357,246 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 7,547,246 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 5,723,356 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 7,072,246 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,242,966 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 7,072,246 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,242,966 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,357,246 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 7,547,246 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 5,723,356 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 829,280 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 285,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 190,000 Loss to the third most recent increase in the state-mandated homestead exemption

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


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025-908-02/Brookesmith ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 12,006,157 0.9747 12,318,146 12,006,157
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 877,330 N/A 877,330 877,330
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,452,600 1.3430 6,293,870 8,452,600
D2 - FARM & RANCH IMP 5,032,970 N/A 5,032,970 5,032,970
E - NON-AG LAND AND IMPROVEMENTS 105,004,410 0.9040 116,153,678 105,004,410
F1 - COMMERCIAL REAL 358,034 N/A 358,034 358,034
F2 - INDUSTRIAL REAL 232,806,050 N/A 232,806,050 232,806,050
G - ALL MINERALS 208,322 N/A 208,322 208,322
J - ALL UTILITIES 60,555,670 N/A 60,555,670 60,555,670
L1 - COMMERCIAL PERSONAL 1,287,210 N/A 1,287,210 1,287,210
L2 - INDUSTRIAL PERSONAL 1,073,860 N/A 1,073,860 1,073,860
M1 - MOBILE HOMES 2,249,240 N/A 2,249,240 2,249,240
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 429,911,853 439,214,380 429,911,853
Less Total Deductions 266,620,538 268,690,488 266,620,538
Total Taxable Value 163,291,315 170,523,892 163,291,315

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 177,498,020 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 163,291,315 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 177,498,020 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 163,291,315 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 182,073,020 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 185,123,020 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 162,804,773 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 392,529,420 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 378,322,715 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 392,529,420 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 378,322,715 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 397,104,420 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 400,154,420 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 377,836,173 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 14,206,705 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 4,575,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,050,000 Loss to the third most recent increase in the state-mandated homestead exemption

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