taxes Property Tax Assistance

2024 ISD Summary Worksheet

Columbia-Brazoria ISD (all splits)   Brazoria County  

020-Brazoria/Brazoria County

020-907/Columbia-Brazoria ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 1,922,878,670 1.0471 1,836,384,939 1,922,878,670
B - MULTIFAMILY 27,545,429 N/A 27,545,429 27,545,429
C1 - VACANT LOTS 132,924,661 1.0588 125,542,747 132,924,661
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,298,468 0.9267 6,796,856 6,298,468
D2 - FARM & RANCH IMP 3,960,283 N/A 3,960,283 3,960,283
E - NON-AG LAND AND IMPROVEMENTS 317,224,559 0.9042 350,834,505 317,224,559
F1 - COMMERCIAL REAL 205,744,670 1.0247 200,785,274 205,744,670
F2 - INDUSTRIAL REAL 555,711,950 N/A 555,711,950 555,711,950
G - ALL MINERALS 4,829,123 N/A 4,829,123 4,829,123
J - ALL UTILITIES 374,372,730 0.9852 379,996,681 374,372,730
L1 - COMMERCIAL PERSONAL 35,626,110 N/A 35,626,110 35,626,110
L2 - INDUSTRIAL PERSONAL 134,072,950 N/A 134,072,950 134,072,950
M1 - MOBILE HOMES 29,927,046 N/A 29,927,046 29,927,046
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,767,909 N/A 15,767,909 15,767,909
S - SPECIAL INVENTORY 368,050 N/A 368,050 368,050
Subtotal 3,767,252,608 0 3,708,149,852 3,767,252,608
Less Total Deductions 1,388,146,141 0 1,350,532,925 1,388,146,141
Total Taxable Value 2,379,106,467 0 2,357,616,927 2,379,106,467

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 2,682,406,996 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,379,106,467 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,619,937,329 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,316,636,800 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,769,706,996 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,827,906,996 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,526,257,335 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 2,883,860,676 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,580,560,147 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,821,391,009 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,518,090,480 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,971,160,676 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,029,360,676 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,727,711,015 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 303,300,529 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 62,469,667 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 87,300,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 58,200,000 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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020-907-02/Columbia-Brazoria ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 1,922,878,670 1.0471 1,836,384,939 1,922,878,670
B - MULTIFAMILY 27,545,429 N/A 27,545,429 27,545,429
C1 - VACANT LOTS 132,924,661 1.0588 125,542,747 132,924,661
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,298,468 0.9267 6,796,856 6,298,468
D2 - FARM & RANCH IMP 3,960,283 N/A 3,960,283 3,960,283
E - NON-AG LAND AND IMPROVEMENTS 317,224,559 0.9042 350,834,505 317,224,559
F1 - COMMERCIAL REAL 205,744,670 1.0247 200,785,274 205,744,670
F2 - INDUSTRIAL REAL 555,711,950 N/A 555,711,950 555,711,950
G - ALL MINERALS 4,829,123 N/A 4,829,123 4,829,123
J - ALL UTILITIES 374,372,730 0.9852 379,996,681 374,372,730
L1 - COMMERCIAL PERSONAL 35,626,110 N/A 35,626,110 35,626,110
L2 - INDUSTRIAL PERSONAL 134,072,950 N/A 134,072,950 134,072,950
M1 - MOBILE HOMES 29,927,046 N/A 29,927,046 29,927,046
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,767,909 N/A 15,767,909 15,767,909
S - SPECIAL INVENTORY 368,050 N/A 368,050 368,050
Subtotal 3,767,252,608 3,708,149,852 3,767,252,608
Less Total Deductions 1,388,146,141 1,350,532,925 1,388,146,141
Total Taxable Value 2,379,106,467 2,357,616,927 2,379,106,467

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 2,682,406,996 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,379,106,467 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,619,937,329 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,316,636,800 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,769,706,996 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,827,906,996 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,526,257,335 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 2,883,860,676 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,580,560,147 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,821,391,009 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,518,090,480 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,971,160,676 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,029,360,676 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,727,711,015 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 303,300,529 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 62,469,667 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 87,300,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 58,200,000 Loss to the third most recent increase in the state-mandated homestead exemption

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