taxes Property Tax Assistance

2025 ISD Summary Worksheet

College Station ISD (all splits)   Brazos County  

021-Brazos/Brazos County

021-901/College Station ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 11,768,800,672 N/A 11,768,800,672 11,768,800,672
B - MULTIFAMILY 3,359,624,862 N/A 3,359,624,862 3,359,624,862
C1 - VACANT LOTS 259,063,627 N/A 259,063,627 259,063,627
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,540,082 N/A 3,540,082 3,540,082
D2 - FARM & RANCH IMP 3,737,830 N/A 3,737,830 3,737,830
E - NON-AG LAND AND IMPROVEMENTS 319,845,269 N/A 319,845,269 319,845,269
F1 - COMMERCIAL REAL 2,548,623,054 N/A 2,548,623,054 2,548,623,054
F2 - INDUSTRIAL REAL 124,940,809 N/A 124,940,809 124,940,809
G - ALL MINERALS 5,243,715 N/A 5,243,715 5,243,715
J - ALL UTILITIES 94,628,543 N/A 94,628,543 94,628,543
L1 - COMMERCIAL PERSONAL 507,679,153 N/A 507,679,153 507,679,153
L2 - INDUSTRIAL PERSONAL 46,834,216 N/A 46,834,216 46,834,216
M1 - MOBILE HOMES 30,043,971 N/A 30,043,971 30,043,971
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 53,699,236 N/A 53,699,236 53,699,236
S - SPECIAL INVENTORY 30,605,694 N/A 30,605,694 30,605,694
Subtotal 19,156,910,733 0 19,156,910,733 19,156,910,733
Less Total Deductions 3,745,771,892 0 3,745,771,892 3,745,771,892
Total Taxable Value 15,411,138,841 0 15,411,138,841 15,411,138,841

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 15,997,810,023 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 15,411,138,841 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 15,997,810,023 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 15,411,138,841 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 16,894,855,348 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 17,123,062,388 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 16,102,959,614 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 17,275,530,664 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 15,684,539,651 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 15,997,810,023 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 15,411,138,841 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 15,997,810,023 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 15,411,138,841 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 16,894,855,348 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 17,123,062,388 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 16,102,959,614 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 17,275,530,664 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 15,684,539,651 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 586,671,182 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 897,045,325 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 228,207,040 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 152,468,276 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 273,400,810 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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021-901-02/College Station ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 11,768,800,672 N/A 11,768,800,672 11,768,800,672
B - MULTIFAMILY 3,359,624,862 N/A 3,359,624,862 3,359,624,862
C1 - VACANT LOTS 259,063,627 N/A 259,063,627 259,063,627
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,540,082 N/A 3,540,082 3,540,082
D2 - FARM & RANCH IMP 3,737,830 N/A 3,737,830 3,737,830
E - NON-AG LAND AND IMPROVEMENTS 319,845,269 N/A 319,845,269 319,845,269
F1 - COMMERCIAL REAL 2,548,623,054 N/A 2,548,623,054 2,548,623,054
F2 - INDUSTRIAL REAL 124,940,809 N/A 124,940,809 124,940,809
G - ALL MINERALS 5,243,715 N/A 5,243,715 5,243,715
J - ALL UTILITIES 94,628,543 N/A 94,628,543 94,628,543
L1 - COMMERCIAL PERSONAL 507,679,153 N/A 507,679,153 507,679,153
L2 - INDUSTRIAL PERSONAL 46,834,216 N/A 46,834,216 46,834,216
M1 - MOBILE HOMES 30,043,971 N/A 30,043,971 30,043,971
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 53,699,236 N/A 53,699,236 53,699,236
S - SPECIAL INVENTORY 30,605,694 N/A 30,605,694 30,605,694
Subtotal 19,156,910,733 19,156,910,733 19,156,910,733
Less Total Deductions 3,745,771,892 3,745,771,892 3,745,771,892
Total Taxable Value 15,411,138,841 15,411,138,841 15,411,138,841

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 15,997,810,023 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 15,411,138,841 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 15,997,810,023 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 15,411,138,841 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 16,894,855,348 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 17,123,062,388 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 16,102,959,614 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 17,275,530,664 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 15,684,539,651 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 15,997,810,023 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 15,411,138,841 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 15,997,810,023 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 15,411,138,841 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 16,894,855,348 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 17,123,062,388 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 16,102,959,614 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 17,275,530,664 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 15,684,539,651 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 586,671,182 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 897,045,325 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 228,207,040 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 152,468,276 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 273,400,810 Loss to the increase in the Over-65/Disabled Homestead

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