taxes Property Tax Assistance

2024 ISD Summary Worksheet

Early ISD (all splits)   Brown County  

025-Brown/Brown County

025-909/Early ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 277,085,240 0.9046 306,306,920 277,085,240
B - MULTIFAMILY 19,448,180 N/A 19,448,180 19,448,180
C1 - VACANT LOTS 3,666,840 N/A 3,666,840 3,666,840
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,951,370 1.3043 3,029,472 3,951,370
D2 - FARM & RANCH IMP 6,653,333 N/A 6,653,333 6,653,333
E - NON-AG LAND AND IMPROVEMENTS 151,529,930 0.9734 155,670,773 151,529,930
F1 - COMMERCIAL REAL 105,319,043 1.0299 102,261,426 105,319,043
F2 - INDUSTRIAL REAL 4,502,500 N/A 4,502,500 4,502,500
G - ALL MINERALS 9,950 N/A 9,950 9,950
J - ALL UTILITIES 17,596,010 N/A 17,596,010 17,596,010
L1 - COMMERCIAL PERSONAL 36,079,416 1.0211 35,333,871 36,079,416
L2 - INDUSTRIAL PERSONAL 23,278,200 N/A 23,278,200 23,278,200
M1 - MOBILE HOMES 3,204,140 N/A 3,204,140 3,204,140
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 74,600 N/A 74,600 74,600
S - SPECIAL INVENTORY 11,712,350 N/A 11,712,350 11,712,350
Subtotal 664,111,102 0 692,748,565 664,111,102
Less Total Deductions 231,966,331 0 254,723,967 231,966,331
Total Taxable Value 432,144,771 0 438,024,598 432,144,771

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 512,832,866 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 432,144,771 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 512,832,866 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 432,144,771 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 536,487,866 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 552,257,866 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 432,144,771 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 512,832,866 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 432,144,771 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 512,832,866 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 432,144,771 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 536,487,866 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 552,257,866 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 432,144,771 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 80,688,095 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 23,655,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,770,000 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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025-909-02/Early ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 277,085,240 0.9046 306,306,920 277,085,240
B - MULTIFAMILY 19,448,180 N/A 19,448,180 19,448,180
C1 - VACANT LOTS 3,666,840 N/A 3,666,840 3,666,840
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,951,370 1.3043 3,029,472 3,951,370
D2 - FARM & RANCH IMP 6,653,333 N/A 6,653,333 6,653,333
E - NON-AG LAND AND IMPROVEMENTS 151,529,930 0.9734 155,670,773 151,529,930
F1 - COMMERCIAL REAL 105,319,043 1.0299 102,261,426 105,319,043
F2 - INDUSTRIAL REAL 4,502,500 N/A 4,502,500 4,502,500
G - ALL MINERALS 9,950 N/A 9,950 9,950
J - ALL UTILITIES 17,596,010 N/A 17,596,010 17,596,010
L1 - COMMERCIAL PERSONAL 36,079,416 1.0211 35,333,871 36,079,416
L2 - INDUSTRIAL PERSONAL 23,278,200 N/A 23,278,200 23,278,200
M1 - MOBILE HOMES 3,204,140 N/A 3,204,140 3,204,140
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 74,600 N/A 74,600 74,600
S - SPECIAL INVENTORY 11,712,350 N/A 11,712,350 11,712,350
Subtotal 664,111,102 692,748,565 664,111,102
Less Total Deductions 231,966,331 254,723,967 231,966,331
Total Taxable Value 432,144,771 438,024,598 432,144,771

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 512,832,866 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 432,144,771 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 512,832,866 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 432,144,771 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 536,487,866 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 552,257,866 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 432,144,771 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 512,832,866 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 432,144,771 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 512,832,866 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 432,144,771 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 536,487,866 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 552,257,866 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 432,144,771 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 80,688,095 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 23,655,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,770,000 Loss to the third most recent increase in the state-mandated homestead exemption

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