taxes Property Tax Assistance

2025 ISD Summary Worksheet

Terlingua CSD (all splits)   Brewster County  

022-Brewster/Brewster County

022-004/Terlingua CSD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 72,655,395 1.0977 66,188,754 66,188,754
B - MULTIFAMILY 3,997,156 N/A 3,997,156 3,997,156
C1 - VACANT LOTS 1,916,091 N/A 1,916,091 1,916,091
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 211,612 0.9390 225,351 225,351
D2 - FARM & RANCH IMP 109,275 N/A 109,275 109,275
E - NON-AG LAND AND IMPROVEMENTS 69,219,557 0.7630 90,720,258 90,720,258
F1 - COMMERCIAL REAL 58,825,152 0.7073 83,168,602 83,168,602
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 11,640 N/A 11,640 11,640
J - ALL UTILITIES 10,466,064 N/A 10,466,064 10,466,064
L1 - COMMERCIAL PERSONAL 5,781,443 N/A 5,781,443 5,781,443
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 514,660 N/A 514,660 514,660
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 223,708,045 0 263,099,294 263,099,294
Less Total Deductions 34,962,294 0 33,899,534 33,899,534
Total Taxable Value 188,745,751 0 229,199,760 229,199,760

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 231,765,653 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 229,199,760 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 231,765,653 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 229,199,760 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 239,465,015 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 242,265,134 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 230,331,713 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 244,355,270 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 230,490,578 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 231,765,653 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 229,199,760 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 231,765,653 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 229,199,760 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 239,465,015 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 242,265,134 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 230,331,713 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 244,355,270 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 230,490,578 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,565,893 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 7,699,362 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,800,119 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,090,136 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,290,818 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE THE APPRAISAL DISTRICT FAILED THEIR MOST RECENT MAP AND YOUR SCHOOL DISTRICT'S VALUES ARE BELOW THE 90% CUTOFF.


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022-004-02/Terlingua CSD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 72,655,395 1.0977 66,188,754 66,188,754
B - MULTIFAMILY 3,997,156 N/A 3,997,156 3,997,156
C1 - VACANT LOTS 1,916,091 N/A 1,916,091 1,916,091
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 211,612 0.9390 225,351 225,351
D2 - FARM & RANCH IMP 109,275 N/A 109,275 109,275
E - NON-AG LAND AND IMPROVEMENTS 69,219,557 0.7630 90,720,258 90,720,258
F1 - COMMERCIAL REAL 58,825,152 0.7073 83,168,602 83,168,602
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 11,640 N/A 11,640 11,640
J - ALL UTILITIES 10,466,064 N/A 10,466,064 10,466,064
L1 - COMMERCIAL PERSONAL 5,781,443 N/A 5,781,443 5,781,443
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 514,660 N/A 514,660 514,660
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 223,708,045 263,099,294 263,099,294
Less Total Deductions 34,962,294 33,899,534 33,899,534
Total Taxable Value 188,745,751 229,199,760 229,199,760

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 231,765,653 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 229,199,760 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 231,765,653 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 229,199,760 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 239,465,015 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 242,265,134 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 230,331,713 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 244,355,270 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 230,490,578 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 231,765,653 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 229,199,760 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 231,765,653 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 229,199,760 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 239,465,015 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 242,265,134 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 230,331,713 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 244,355,270 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 230,490,578 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,565,893 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 7,699,362 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,800,119 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,090,136 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,290,818 Loss to the increase in the Over-65/Disabled Homestead

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