taxes Property Tax Assistance

2025 ISD Summary Worksheet

Columbia-Brazoria ISD (all splits)   Brazoria County  

020-Brazoria/Brazoria County

020-907/Columbia-Brazoria ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,911,479,064 N/A 1,911,479,064 1,911,479,064
B - MULTIFAMILY 32,472,165 N/A 32,472,165 32,472,165
C1 - VACANT LOTS 132,347,637 N/A 132,347,637 132,347,637
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,349,368 N/A 6,349,368 6,349,368
D2 - FARM & RANCH IMP 4,067,781 N/A 4,067,781 4,067,781
E - NON-AG LAND AND IMPROVEMENTS 329,588,002 N/A 329,588,002 329,588,002
F1 - COMMERCIAL REAL 212,424,849 N/A 212,424,849 212,424,849
F2 - INDUSTRIAL REAL 589,101,500 N/A 589,101,500 589,101,500
G - ALL MINERALS 7,521,293 N/A 7,521,293 7,521,293
J - ALL UTILITIES 382,650,840 N/A 382,650,840 382,650,840
L1 - COMMERCIAL PERSONAL 36,377,760 N/A 36,377,760 36,377,760
L2 - INDUSTRIAL PERSONAL 104,231,850 N/A 104,231,850 104,231,850
M1 - MOBILE HOMES 26,887,191 N/A 26,887,191 26,887,191
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,171,673 N/A 15,171,673 15,171,673
S - SPECIAL INVENTORY 405,060 N/A 405,060 405,060
Subtotal 3,791,076,033 0 3,791,076,033 3,791,076,033
Less Total Deductions 1,517,980,695 0 1,517,980,695 1,517,980,695
Total Taxable Value 2,273,095,338 0 2,273,095,338 2,273,095,338

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 2,464,386,289 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,273,095,338 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,404,418,358 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,213,127,407 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,787,486,569 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,873,924,462 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,182,816,744 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 2,932,538,652 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,354,780,042 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 2,682,835,089 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,491,544,138 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,622,867,158 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,431,576,207 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,005,935,369 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,092,373,262 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,401,265,544 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 3,150,987,452 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,573,228,842 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 191,290,951 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 59,967,931 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 323,100,280 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 86,437,893 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 58,614,190 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 81,684,704 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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020-907-02/Columbia-Brazoria ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,911,479,064 N/A 1,911,479,064 1,911,479,064
B - MULTIFAMILY 32,472,165 N/A 32,472,165 32,472,165
C1 - VACANT LOTS 132,347,637 N/A 132,347,637 132,347,637
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,349,368 N/A 6,349,368 6,349,368
D2 - FARM & RANCH IMP 4,067,781 N/A 4,067,781 4,067,781
E - NON-AG LAND AND IMPROVEMENTS 329,588,002 N/A 329,588,002 329,588,002
F1 - COMMERCIAL REAL 212,424,849 N/A 212,424,849 212,424,849
F2 - INDUSTRIAL REAL 589,101,500 N/A 589,101,500 589,101,500
G - ALL MINERALS 7,521,293 N/A 7,521,293 7,521,293
J - ALL UTILITIES 382,650,840 N/A 382,650,840 382,650,840
L1 - COMMERCIAL PERSONAL 36,377,760 N/A 36,377,760 36,377,760
L2 - INDUSTRIAL PERSONAL 104,231,850 N/A 104,231,850 104,231,850
M1 - MOBILE HOMES 26,887,191 N/A 26,887,191 26,887,191
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,171,673 N/A 15,171,673 15,171,673
S - SPECIAL INVENTORY 405,060 N/A 405,060 405,060
Subtotal 3,791,076,033 3,791,076,033 3,791,076,033
Less Total Deductions 1,517,980,695 1,517,980,695 1,517,980,695
Total Taxable Value 2,273,095,338 2,273,095,338 2,273,095,338

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 2,464,386,289 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,273,095,338 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,404,418,358 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,213,127,407 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,787,486,569 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,873,924,462 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,182,816,744 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 2,932,538,652 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,354,780,042 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 2,682,835,089 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,491,544,138 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,622,867,158 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,431,576,207 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,005,935,369 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,092,373,262 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,401,265,544 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 3,150,987,452 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,573,228,842 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 191,290,951 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 59,967,931 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 323,100,280 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 86,437,893 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 58,614,190 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 81,684,704 Loss to the increase in the Over-65/Disabled Homestead

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