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 11,642,300 0.9739 11,954,307 11,642,300
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 7,418,913 1.4143 5,245,546 7,418,913
D2 - FARM & RANCH IMP 4,796,000 N/A 4,796,000 4,796,000
E - NON-AG LAND AND IMPROVEMENTS 98,434,636 0.8981 109,603,202 98,434,636
F1 - COMMERCIAL REAL 107,290 N/A 107,290 107,290
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 421,086,361 0 430,393,567 421,086,361
Less Total Deductions 258,696,673 0 259,710,446 258,696,673
Total Taxable Value 162,389,688 0 170,683,121 162,389,688

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 175,765,753 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 162,389,688 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 175,765,753 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 162,389,688 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 179,995,753 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 182,815,753 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 173,746,648 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 390,797,153 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 377,421,088 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 390,797,153 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 377,421,088 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 395,027,153 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 397,847,153 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 388,778,048 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 13,376,065 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 4,230,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,820,000 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 12,006,860 0.9747 12,318,867 12,006,860
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 8,450,883 1.3462 6,277,516 8,450,883
D2 - FARM & RANCH IMP 5,032,970 N/A 5,032,970 5,032,970
E - NON-AG LAND AND IMPROVEMENTS 105,174,496 0.9040 116,343,062 105,174,496
F1 - COMMERCIAL REAL 107,290 N/A 107,290 107,290
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 429,830,181 439,137,387 429,830,181
Less Total Deductions 261,197,527 262,211,300 261,197,527
Total Taxable Value 168,632,654 176,926,087 168,632,654

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 182,837,999 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 168,632,654 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 182,837,999 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 168,632,654 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 187,352,999 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 190,362,999 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 179,470,004 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 397,869,399 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 383,664,054 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 397,869,399 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 383,664,054 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 402,384,399 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 405,394,399 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 394,501,404 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 14,205,345 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 4,515,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,010,000 Loss to the third most recent increase in the state-mandated homestead exemption

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