taxes Property Tax Assistance

2025 ISD Summary Worksheet

Terlingua CSD (all splits)   Brewster County  

022-Brewster/Brewster County

022-004/Terlingua CSD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 72,577,598 1.1650 62,298,367 62,298,367
B - MULTIFAMILY 3,997,156 N/A 3,997,156 3,997,156
C1 - VACANT LOTS 1,916,091 N/A 1,916,091 1,916,091
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 211,612 0.9390 225,351 225,351
D2 - FARM & RANCH IMP 109,275 N/A 109,275 109,275
E - NON-AG LAND AND IMPROVEMENTS 68,972,799 0.8109 85,057,096 85,057,096
F1 - COMMERCIAL REAL 58,756,563 0.9135 64,320,266 64,320,266
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 11,640 N/A 11,640 11,640
J - ALL UTILITIES 10,466,064 N/A 10,466,064 10,466,064
L1 - COMMERCIAL PERSONAL 5,659,878 N/A 5,659,878 5,659,878
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 553,704 N/A 553,704 553,704
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 223,232,380 0 234,614,888 234,614,888
Less Total Deductions 35,255,416 0 33,560,786 33,560,786
Total Taxable Value 187,976,964 0 201,054,102 201,054,102

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 203,611,201 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 201,054,102 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 203,611,201 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 201,054,102 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 211,284,174 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 214,074,696 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 202,186,055 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
T19 216,157,668 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 202,343,931 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 203,611,201 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 201,054,102 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 203,611,201 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 201,054,102 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 211,284,174 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 214,074,696 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 202,186,055 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
T20 216,157,668 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 202,343,931 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,557,099 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 7,672,973 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,790,522 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,082,972 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,289,829 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP.


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022-004-02/Terlingua CSD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 72,577,598 1.1650 62,298,367 62,298,367
B - MULTIFAMILY 3,997,156 N/A 3,997,156 3,997,156
C1 - VACANT LOTS 1,916,091 N/A 1,916,091 1,916,091
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 211,612 0.9390 225,351 225,351
D2 - FARM & RANCH IMP 109,275 N/A 109,275 109,275
E - NON-AG LAND AND IMPROVEMENTS 68,972,799 0.8109 85,057,096 85,057,096
F1 - COMMERCIAL REAL 58,756,563 0.9135 64,320,266 64,320,266
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 11,640 N/A 11,640 11,640
J - ALL UTILITIES 10,466,064 N/A 10,466,064 10,466,064
L1 - COMMERCIAL PERSONAL 5,659,878 N/A 5,659,878 5,659,878
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 553,704 N/A 553,704 553,704
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 223,232,380 234,614,888 234,614,888
Less Total Deductions 35,255,416 33,560,786 33,560,786
Total Taxable Value 187,976,964 201,054,102 201,054,102

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 203,611,201 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 201,054,102 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 203,611,201 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 201,054,102 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 211,284,174 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 214,074,696 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 202,186,055 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
T19 216,157,668 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 202,343,931 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 203,611,201 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 201,054,102 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 203,611,201 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 201,054,102 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 211,284,174 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 214,074,696 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 202,186,055 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
T20 216,157,668 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 202,343,931 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,557,099 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 7,672,973 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,790,522 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,082,972 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,289,829 Loss to the increase in the Over-65/Disabled Homestead

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