taxes Property Tax Assistance

2025 ISD Summary Worksheet

Brownfield ISD (all splits)   Terry County   Yoakum County  

223-Terry/Terry County

223-901/Brownfield ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 283,577,887 0.9384 302,192,974 283,577,887
B - MULTIFAMILY 1,818,654 N/A 1,818,654 1,818,654
C1 - VACANT LOTS 2,441,569 N/A 2,441,569 2,441,569
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,863,894 1.0140 11,700,066 11,863,894
D2 - FARM & RANCH IMP 10,073,052 N/A 10,073,052 10,073,052
E - NON-AG LAND AND IMPROVEMENTS 69,428,173 0.9415 73,742,085 69,428,173
F1 - COMMERCIAL REAL 44,428,051 0.8651 51,355,972 44,428,051
F2 - INDUSTRIAL REAL 15,224,206 N/A 15,224,206 15,224,206
G - ALL MINERALS 181,219,031 1.0004 181,146,572 181,219,031
J - ALL UTILITIES 45,996,927 0.8460 54,369,890 45,996,927
L1 - COMMERCIAL PERSONAL 40,478,623 0.9652 41,938,068 40,478,623
L2 - INDUSTRIAL PERSONAL 15,688,888 N/A 15,688,888 15,688,888
M1 - MOBILE HOMES 2,044,850 N/A 2,044,850 2,044,850
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,917,172 N/A 5,917,172 5,917,172
Subtotal 730,200,977 0 769,654,018 730,200,977
Less Total Deductions 204,138,425 0 205,531,995 204,138,425
Total Taxable Value 526,062,552 0 564,122,023 526,062,552

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 559,235,929 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 526,062,552 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 559,235,929 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 526,062,552 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 626,288,409 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 647,363,927 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 526,062,552 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 662,911,802 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 537,237,237 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 559,235,929 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 526,062,552 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 559,235,929 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 526,062,552 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 626,288,409 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 647,363,927 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 526,062,552 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 662,911,802 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 537,237,237 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 33,173,377 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 67,052,480 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 21,075,518 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,547,875 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,174,685 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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251-Yoakum/Yoakum County

223-901/Brownfield ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
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 2,400,358 N/A 2,400,358 2,400,358
D2 - FARM & RANCH IMP 61,840 N/A 61,840 61,840
E - NON-AG LAND AND IMPROVEMENTS 1,706,125 N/A 1,706,125 1,706,125
F1 - COMMERCIAL REAL 20,072 N/A 20,072 20,072
F2 - INDUSTRIAL REAL 188,113 N/A 188,113 188,113
G - ALL MINERALS 9,769,279 N/A 9,769,279 9,769,279
J - ALL UTILITIES 2,264,173 N/A 2,264,173 2,264,173
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 1,596,000 N/A 1,596,000 1,596,000
M1 - MOBILE HOMES 0 N/A 0 0
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 18,005,960 0 18,005,960 18,005,960
Less Total Deductions 810,746 0 810,746 810,746
Total Taxable Value 17,195,214 0 17,195,214 17,195,214

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 17,235,474 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 17,195,214 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 17,235,474 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 17,195,214 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 17,355,474 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 17,385,474 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 17,195,214 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 17,405,474 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 17,195,214 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 17,235,474 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 17,195,214 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 17,235,474 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 17,195,214 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 17,355,474 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 17,385,474 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 17,195,214 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 17,405,474 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 17,195,214 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,260 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 120,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 30,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 20,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 Loss to the increase in the Over-65/Disabled Homestead

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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223-901-02/Brownfield ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 283,577,887 0.9384 302,192,974 283,577,887
B - MULTIFAMILY 1,818,654 N/A 1,818,654 1,818,654
C1 - VACANT LOTS 2,441,569 N/A 2,441,569 2,441,569
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,264,252 1.0116 14,100,424 14,264,252
D2 - FARM & RANCH IMP 10,134,892 N/A 10,134,892 10,134,892
E - NON-AG LAND AND IMPROVEMENTS 71,134,298 0.9428 75,448,210 71,134,298
F1 - COMMERCIAL REAL 44,448,123 0.8652 51,376,044 44,448,123
F2 - INDUSTRIAL REAL 15,412,319 N/A 15,412,319 15,412,319
G - ALL MINERALS 190,988,310 1.0004 190,915,851 190,988,310
J - ALL UTILITIES 48,261,100 0.8522 56,634,063 48,261,100
L1 - COMMERCIAL PERSONAL 40,478,623 0.9652 41,938,068 40,478,623
L2 - INDUSTRIAL PERSONAL 17,284,888 N/A 17,284,888 17,284,888
M1 - MOBILE HOMES 2,044,850 N/A 2,044,850 2,044,850
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 5,917,172 N/A 5,917,172 5,917,172
Subtotal 748,206,937 787,659,978 748,206,937
Less Total Deductions 204,949,171 206,342,741 204,949,171
Total Taxable Value 543,257,766 581,317,237 543,257,766

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 576,471,403 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 543,257,766 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 576,471,403 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 543,257,766 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 643,643,883 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 664,749,401 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 543,257,766 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 680,317,276 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 554,432,451 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 576,471,403 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 543,257,766 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 576,471,403 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 543,257,766 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 643,643,883 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 664,749,401 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 543,257,766 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 680,317,276 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 554,432,451 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 33,213,637 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 67,172,480 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 21,105,518 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,567,875 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,174,685 Loss to the increase in the Over-65/Disabled Homestead

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