taxes Property Tax Assistance

2025 ISD Summary Worksheet

Brazosport ISD (all splits)   Brazoria County  

020-Brazoria/Brazoria County

020-905/Brazosport ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,296,230,702 N/A 5,296,230,702 5,296,230,702
B - MULTIFAMILY 575,931,913 N/A 575,931,913 575,931,913
C1 - VACANT LOTS 212,850,328 N/A 212,850,328 212,850,328
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,718,584 N/A 1,718,584 1,718,584
D2 - FARM & RANCH IMP 744,434 N/A 744,434 744,434
E - NON-AG LAND AND IMPROVEMENTS 112,750,007 N/A 112,750,007 112,750,007
F1 - COMMERCIAL REAL 1,365,072,051 N/A 1,365,072,051 1,365,072,051
F2 - INDUSTRIAL REAL 15,778,350,900 N/A 15,778,350,900 15,778,350,900
G - ALL MINERALS 23,500 N/A 23,500 23,500
J - ALL UTILITIES 445,470,100 N/A 445,470,100 445,470,100
L1 - COMMERCIAL PERSONAL 411,051,990 N/A 411,051,990 411,051,990
L2 - INDUSTRIAL PERSONAL 1,157,451,090 N/A 1,157,451,090 1,157,451,090
M1 - MOBILE HOMES 20,007,040 N/A 20,007,040 20,007,040
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 32,677,865 N/A 32,677,865 32,677,865
S - SPECIAL INVENTORY 16,634,300 N/A 16,634,300 16,634,300
Subtotal 25,426,964,804 0 25,426,964,804 25,426,964,804
Less Total Deductions 14,578,755,142 0 14,578,755,142 14,578,755,142
Total Taxable Value 10,848,209,662 0 10,848,209,662 10,848,209,662

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 11,320,810,178 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,848,209,662 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 11,174,854,526 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,702,254,010 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 12,103,628,218 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 12,304,999,787 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 10,679,192,614 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 12,439,883,606 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 11,046,257,215 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 20,836,837,388 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 20,364,236,872 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 20,690,881,736 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 20,218,281,220 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 21,619,655,428 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 21,821,026,997 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 20,195,219,824 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 21,955,910,816 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 20,562,284,425 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 472,600,516 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 145,955,652 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 782,818,040 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 201,371,569 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 134,883,819 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 198,047,553 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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020-905-02/Brazosport ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 5,296,230,702 N/A 5,296,230,702 5,296,230,702
B - MULTIFAMILY 575,931,913 N/A 575,931,913 575,931,913
C1 - VACANT LOTS 212,850,328 N/A 212,850,328 212,850,328
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,718,584 N/A 1,718,584 1,718,584
D2 - FARM & RANCH IMP 744,434 N/A 744,434 744,434
E - NON-AG LAND AND IMPROVEMENTS 112,750,007 N/A 112,750,007 112,750,007
F1 - COMMERCIAL REAL 1,365,072,051 N/A 1,365,072,051 1,365,072,051
F2 - INDUSTRIAL REAL 15,778,350,900 N/A 15,778,350,900 15,778,350,900
G - ALL MINERALS 23,500 N/A 23,500 23,500
J - ALL UTILITIES 445,470,100 N/A 445,470,100 445,470,100
L1 - COMMERCIAL PERSONAL 411,051,990 N/A 411,051,990 411,051,990
L2 - INDUSTRIAL PERSONAL 1,157,451,090 N/A 1,157,451,090 1,157,451,090
M1 - MOBILE HOMES 20,007,040 N/A 20,007,040 20,007,040
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 32,677,865 N/A 32,677,865 32,677,865
S - SPECIAL INVENTORY 16,634,300 N/A 16,634,300 16,634,300
Subtotal 25,426,964,804 25,426,964,804 25,426,964,804
Less Total Deductions 14,578,755,142 14,578,755,142 14,578,755,142
Total Taxable Value 10,848,209,662 10,848,209,662 10,848,209,662

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 11,320,810,178 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 10,848,209,662 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 11,174,854,526 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 10,702,254,010 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 12,103,628,218 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 12,304,999,787 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 10,679,192,614 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 12,439,883,606 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 11,046,257,215 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 20,836,837,388 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 20,364,236,872 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 20,690,881,736 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 20,218,281,220 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 21,619,655,428 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 21,821,026,997 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 20,195,219,824 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 21,955,910,816 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 20,562,284,425 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 472,600,516 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 145,955,652 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 782,818,040 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 201,371,569 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 134,883,819 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 198,047,553 Loss to the increase in the Over-65/Disabled Homestead

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