taxes Property Tax Assistance

2024 ISD Summary Worksheet

Brookeland ISD (all splits)   Jasper County   Newton County   Sabine County   San Augustine County  

121-Jasper/Jasper County

121-902/Brookeland ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 442,247,338 0.9132 484,283,112 484,283,112
B - MULTIFAMILY 662,724 N/A 662,724 662,724
C1 - VACANT LOTS 59,330,707 1.0142 58,500,007 58,500,007
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,537,320 1.0002 3,536,459 3,536,459
D2 - FARM & RANCH IMP 623,131 N/A 623,131 623,131
E - NON-AG LAND AND IMPROVEMENTS 39,871,428 0.9635 41,381,866 41,381,866
F1 - COMMERCIAL REAL 15,737,476 N/A 15,737,476 15,737,476
F2 - INDUSTRIAL REAL 254,820 N/A 254,820 254,820
G - ALL MINERALS 521,315 N/A 521,315 521,315
J - ALL UTILITIES 17,288,096 N/A 17,288,096 17,288,096
L1 - COMMERCIAL PERSONAL 1,512,534 N/A 1,512,534 1,512,534
L2 - INDUSTRIAL PERSONAL 10,348,710 N/A 10,348,710 10,348,710
M1 - MOBILE HOMES 3,530,176 N/A 3,530,176 3,530,176
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,771,371 N/A 1,771,371 1,771,371
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 597,237,146 0 639,951,797 639,951,797
Less Total Deductions 185,661,295 0 200,432,375 200,432,375
Total Taxable Value 411,575,851 0 439,519,422 439,519,422

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 470,026,088 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 439,519,422 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 453,069,489 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 422,562,823 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 480,781,088 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 487,951,088 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 475,833,477 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 470,026,088 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 439,519,422 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 453,069,489 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 422,562,823 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 480,781,088 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 487,951,088 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 475,833,477 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 30,506,666 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 16,956,599 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,755,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 7,170,000 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 YOUR SCHOOL DISTRICT WAS NOT VALID IN THE LAST TWO STUDIES.


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176-Newton/Newton County

121-902/Brookeland ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 448,153 N/A 448,153 448,153
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 38,974 N/A 38,974 38,974
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,596,166 N/A 2,596,166 2,596,166
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 615,324 N/A 615,324 615,324
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 262,170 N/A 262,170 262,170
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 95,462 N/A 95,462 95,462
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 4,056,249 0 4,056,249 4,056,249
Less Total Deductions 700,569 0 700,569 700,569
Total Taxable Value 3,355,680 0 3,355,680 3,355,680

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 3,425,153 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,355,680 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,425,153 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,355,680 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,590,153 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,700,153 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,355,680 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 3,425,153 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,355,680 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,425,153 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,355,680 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,590,153 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,700,153 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,355,680 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 69,473 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 165,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 110,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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202-Sabine/Sabine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 44,485,280 1.0154 43,810,597 44,485,280
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,796,980 N/A 2,796,980 2,796,980
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,438,820 1.3100 1,861,713 2,438,820
D2 - FARM & RANCH IMP 88,540 N/A 88,540 88,540
E - NON-AG LAND AND IMPROVEMENTS 4,195,360 1.0223 4,103,844 4,195,360
F1 - COMMERCIAL REAL 5,125,628 0.8217 6,237,834 5,125,628
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 336,900 N/A 336,900 336,900
J - ALL UTILITIES 7,350,860 1.0595 6,938,046 7,350,860
L1 - COMMERCIAL PERSONAL 142,287 N/A 142,287 142,287
L2 - INDUSTRIAL PERSONAL 272,500 N/A 272,500 272,500
M1 - MOBILE HOMES 1,870,590 N/A 1,870,590 1,870,590
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 103,810 N/A 103,810 103,810
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 69,207,555 0 68,563,641 69,207,555
Less Total Deductions 21,330,494 0 21,093,805 21,330,494
Total Taxable Value 47,877,061 0 47,469,836 47,877,061

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 52,496,823 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 47,877,061 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 51,170,322 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 46,550,560 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 54,686,823 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 56,146,823 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 48,529,443 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 52,496,823 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 47,877,061 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 51,170,322 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 46,550,560 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 54,686,823 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 56,146,823 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 48,529,443 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 4,619,762 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 1,326,501 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,190,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,460,000 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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203-San Augustine/San Augustine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 37,693,890 N/A 37,693,890 37,693,890
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,705,150 N/A 3,705,150 3,705,150
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,759,090 N/A 1,759,090 1,759,090
D2 - FARM & RANCH IMP 546,710 N/A 546,710 546,710
E - NON-AG LAND AND IMPROVEMENTS 1,818,140 N/A 1,818,140 1,818,140
F1 - COMMERCIAL REAL 255,620 N/A 255,620 255,620
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 26,400 N/A 26,400 26,400
J - ALL UTILITIES 2,305,810 N/A 2,305,810 2,305,810
L1 - COMMERCIAL PERSONAL 66,040 N/A 66,040 66,040
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 540,680 N/A 540,680 540,680
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 48,717,530 0 48,717,530 48,717,530
Less Total Deductions 11,518,533 0 11,518,533 11,518,533
Total Taxable Value 37,198,997 0 37,198,997 37,198,997

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 39,445,057 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 37,198,997 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 38,959,027 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 36,712,967 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 40,885,057 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 41,845,057 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 38,118,385 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 39,445,057 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 37,198,997 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 38,959,027 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 36,712,967 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 40,885,057 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 41,845,057 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 38,118,385 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 2,246,060 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 486,030 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,440,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 960,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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121-902-02/Brookeland ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 524,874,661 0.9270 566,235,752 566,910,435
B - MULTIFAMILY 662,724 N/A 662,724 662,724
C1 - VACANT LOTS 65,871,811 1.0128 65,041,111 65,041,111
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,331,396 1.0593 9,753,428 10,330,535
D2 - FARM & RANCH IMP 1,258,381 N/A 1,258,381 1,258,381
E - NON-AG LAND AND IMPROVEMENTS 46,500,252 0.9704 47,919,174 48,010,690
F1 - COMMERCIAL REAL 21,118,724 0.9500 22,230,930 21,118,724
F2 - INDUSTRIAL REAL 254,820 N/A 254,820 254,820
G - ALL MINERALS 884,615 N/A 884,615 884,615
J - ALL UTILITIES 27,206,936 1.0154 26,794,122 27,206,936
L1 - COMMERCIAL PERSONAL 1,720,861 N/A 1,720,861 1,720,861
L2 - INDUSTRIAL PERSONAL 10,621,210 N/A 10,621,210 10,621,210
M1 - MOBILE HOMES 6,036,908 N/A 6,036,908 6,036,908
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,875,181 N/A 1,875,181 1,875,181
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 719,218,480 761,289,217 761,933,131
Less Total Deductions 219,210,891 233,745,282 233,981,971
Total Taxable Value 500,007,589 527,543,935 527,951,160

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 565,393,121 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 527,951,160 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 546,623,991 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 509,182,030 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 579,943,121 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 589,643,121 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 565,836,985 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 565,393,121 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 527,951,160 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 546,623,991 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 509,182,030 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 579,943,121 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 589,643,121 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 565,836,985 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 37,441,961 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 18,769,130 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,550,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,700,000 Loss to the third most recent increase in the state-mandated homestead exemption

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