taxes Property Tax Assistance

2025 ISD Summary Worksheet

Brooks County ISD (all splits)   Brooks County  

024-Brooks/Brooks County

024-901/Brooks County ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 93,769,595 0.7528 124,561,099 93,769,595
B - MULTIFAMILY 1,478,005 N/A 1,478,005 1,478,005
C1 - VACANT LOTS 4,513,398 N/A 4,513,398 4,513,398
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 55,704,166 0.9618 57,918,612 55,704,166
D2 - FARM & RANCH IMP 277,268 N/A 277,268 277,268
E - NON-AG LAND AND IMPROVEMENTS 127,395,245 1.1125 114,512,580 127,395,245
F1 - COMMERCIAL REAL 37,617,357 0.6089 61,779,203 37,617,357
F2 - INDUSTRIAL REAL 6,771,830 N/A 6,771,830 6,771,830
G - ALL MINERALS 61,418,610 1.0123 60,672,340 61,418,610
J - ALL UTILITIES 214,424,640 0.9985 214,746,760 214,424,640
L1 - COMMERCIAL PERSONAL 11,240,130 N/A 11,240,130 11,240,130
L2 - INDUSTRIAL PERSONAL 36,341,130 N/A 36,341,130 36,341,130
M1 - MOBILE HOMES 3,900,808 N/A 3,900,808 3,900,808
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 278,764 N/A 278,764 278,764
Subtotal 655,130,946 0 698,991,927 655,130,946
Less Total Deductions 163,045,421 0 165,915,263 163,045,421
Total Taxable Value 492,085,525 0 533,076,664 492,085,525

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 499,177,165 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 492,085,525 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 499,177,165 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 492,085,525 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 528,720,480 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 543,846,763 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 492,606,524 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 556,418,370 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 493,561,981 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 499,177,165 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 492,085,525 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 499,177,165 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 492,085,525 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 528,720,480 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 543,846,763 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 492,606,524 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 556,418,370 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 493,561,981 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,091,640 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 29,543,315 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,126,283 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,571,607 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,476,456 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD.


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024-901-02/Brooks County ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 93,769,595 0.7528 124,561,099 93,769,595
B - MULTIFAMILY 1,478,005 N/A 1,478,005 1,478,005
C1 - VACANT LOTS 4,513,398 N/A 4,513,398 4,513,398
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 55,704,166 0.9618 57,918,612 55,704,166
D2 - FARM & RANCH IMP 277,268 N/A 277,268 277,268
E - NON-AG LAND AND IMPROVEMENTS 127,395,245 1.1125 114,512,580 127,395,245
F1 - COMMERCIAL REAL 37,617,357 0.6089 61,779,203 37,617,357
F2 - INDUSTRIAL REAL 6,771,830 N/A 6,771,830 6,771,830
G - ALL MINERALS 61,418,610 1.0123 60,672,340 61,418,610
J - ALL UTILITIES 214,424,640 0.9985 214,746,760 214,424,640
L1 - COMMERCIAL PERSONAL 11,240,130 N/A 11,240,130 11,240,130
L2 - INDUSTRIAL PERSONAL 36,341,130 N/A 36,341,130 36,341,130
M1 - MOBILE HOMES 3,900,808 N/A 3,900,808 3,900,808
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 278,764 N/A 278,764 278,764
Subtotal 655,130,946 698,991,927 655,130,946
Less Total Deductions 163,045,421 165,915,263 163,045,421
Total Taxable Value 492,085,525 533,076,664 492,085,525

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 499,177,165 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 492,085,525 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 499,177,165 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 492,085,525 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 528,720,480 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 543,846,763 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 492,606,524 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 556,418,370 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 493,561,981 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 499,177,165 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 492,085,525 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 499,177,165 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 492,085,525 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 528,720,480 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 543,846,763 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 492,606,524 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 556,418,370 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 493,561,981 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 7,091,640 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 29,543,315 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,126,283 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 12,571,607 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,476,456 Loss to the increase in the Over-65/Disabled Homestead

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