taxes Property Tax Assistance

2024 ISD Summary Worksheet

Breckenridge ISD (all splits)   Stephens County  

215-Stephens/Stephens County

215-901/Breckenridge ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 431,733,414 0.9845 438,530,639 431,733,414
B - MULTIFAMILY 7,823,763 N/A 7,823,763 7,823,763
C1 - VACANT LOTS 13,036,480 N/A 13,036,480 13,036,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 31,554,565 0.9792 32,224,008 31,554,565
D2 - FARM & RANCH IMP 5,781,430 N/A 5,781,430 5,781,430
E - NON-AG LAND AND IMPROVEMENTS 250,506,905 0.9128 274,437,889 250,506,905
F1 - COMMERCIAL REAL 64,311,522 0.9132 70,424,356 64,311,522
F2 - INDUSTRIAL REAL 11,595,920 N/A 11,595,920 11,595,920
G - ALL MINERALS 101,433,180 0.9959 101,850,768 101,433,180
J - ALL UTILITIES 39,464,560 N/A 39,464,560 39,464,560
L1 - COMMERCIAL PERSONAL 24,046,860 N/A 24,046,860 24,046,860
L2 - INDUSTRIAL PERSONAL 43,619,281 N/A 43,619,281 43,619,281
M1 - MOBILE HOMES 6,152,620 N/A 6,152,620 6,152,620
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,234,861 N/A 1,234,861 1,234,861
Subtotal 1,032,295,361 0 1,070,223,435 1,032,295,361
Less Total Deductions 338,112,489 0 342,043,079 338,112,489
Total Taxable Value 694,182,872 0 728,180,356 694,182,872

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 784,270,553 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 694,182,872 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 784,270,553 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 694,182,872 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 818,980,553 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 842,120,553 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 730,839,925 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 784,270,553 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 694,182,872 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 784,270,553 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 694,182,872 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 818,980,553 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 842,120,553 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 730,839,925 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 90,087,681 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 34,710,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 23,140,000 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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215-901-02/Breckenridge ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 431,733,414 0.9845 438,530,639 431,733,414
B - MULTIFAMILY 7,823,763 N/A 7,823,763 7,823,763
C1 - VACANT LOTS 13,036,480 N/A 13,036,480 13,036,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 31,554,565 0.9792 32,224,008 31,554,565
D2 - FARM & RANCH IMP 5,781,430 N/A 5,781,430 5,781,430
E - NON-AG LAND AND IMPROVEMENTS 250,506,905 0.9128 274,437,889 250,506,905
F1 - COMMERCIAL REAL 64,311,522 0.9132 70,424,356 64,311,522
F2 - INDUSTRIAL REAL 11,595,920 N/A 11,595,920 11,595,920
G - ALL MINERALS 101,433,180 0.9959 101,850,768 101,433,180
J - ALL UTILITIES 39,464,560 N/A 39,464,560 39,464,560
L1 - COMMERCIAL PERSONAL 24,046,860 N/A 24,046,860 24,046,860
L2 - INDUSTRIAL PERSONAL 43,619,281 N/A 43,619,281 43,619,281
M1 - MOBILE HOMES 6,152,620 N/A 6,152,620 6,152,620
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,234,861 N/A 1,234,861 1,234,861
Subtotal 1,032,295,361 1,070,223,435 1,032,295,361
Less Total Deductions 338,112,489 342,043,079 338,112,489
Total Taxable Value 694,182,872 728,180,356 694,182,872

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 784,270,553 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 694,182,872 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 784,270,553 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 694,182,872 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 818,980,553 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 842,120,553 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 730,839,925 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 784,270,553 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 694,182,872 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 784,270,553 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 694,182,872 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 818,980,553 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 842,120,553 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 730,839,925 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 90,087,681 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 34,710,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 23,140,000 Loss to the third most recent increase in the state-mandated homestead exemption

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