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 0.7161 112,812,568 112,812,568
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 59,371,422
D2 - FARM & RANCH IMP 32,422 N/A 32,422 32,422
E - NON-AG LAND AND IMPROVEMENTS 79,259,274 0.4775 165,988,008 165,988,008
F1 - COMMERCIAL REAL 32,719,329 0.7819 41,845,925 41,845,925
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 70,241,774
J - ALL UTILITIES 203,365,520 0.9727 209,073,219 209,073,219
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 0 712,966,412 712,966,412
Less Total Deductions 88,164,537 0 88,477,999 88,477,999
Total Taxable Value 499,289,104 0 624,488,413 624,488,413

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 639,538,004 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 624,488,413 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 639,538,004 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 624,488,413 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 660,133,004 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 673,863,004 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 624,488,413 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 639,538,004 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 624,488,413 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 639,538,004 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 624,488,413 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 660,133,004 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 673,863,004 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 624,488,413 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 TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE VALUES FOR YOUR SCHOOL DISTRICT ARE BELOW THE 90% CUTOFF.


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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 0.7161 112,812,568 112,812,568
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 59,371,422
D2 - FARM & RANCH IMP 32,422 N/A 32,422 32,422
E - NON-AG LAND AND IMPROVEMENTS 79,259,274 0.4775 165,988,008 165,988,008
F1 - COMMERCIAL REAL 32,719,329 0.7819 41,845,925 41,845,925
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 70,241,774
J - ALL UTILITIES 203,365,520 0.9727 209,073,219 209,073,219
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 587,453,641 712,966,412 712,966,412
Less Total Deductions 88,164,537 88,477,999 88,477,999
Total Taxable Value 499,289,104 624,488,413 624,488,413

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 639,538,004 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 624,488,413 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 639,538,004 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 624,488,413 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 660,133,004 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 673,863,004 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 624,488,413 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 639,538,004 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 624,488,413 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 639,538,004 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 624,488,413 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 660,133,004 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 673,863,004 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 624,488,413 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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