taxes Property Tax Assistance

2025 ISD Summary Worksheet

Alpine ISD (all splits)   Brewster County  

022-Brewster/Brewster County

022-901/Alpine ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 649,389,678 0.9742 666,587,639 649,389,678
B - MULTIFAMILY 23,436,915 N/A 23,436,915 23,436,915
C1 - VACANT LOTS 18,461,557 N/A 18,461,557 18,461,557
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,479,410 0.9378 19,704,572 18,479,410
D2 - FARM & RANCH IMP 938,045 N/A 938,045 938,045
E - NON-AG LAND AND IMPROVEMENTS 138,566,575 1.0261 135,041,979 138,566,575
F1 - COMMERCIAL REAL 142,416,097 0.8426 169,019,816 142,416,097
F2 - INDUSTRIAL REAL 944,547 N/A 944,547 944,547
G - ALL MINERALS 31,426 N/A 31,426 31,426
J - ALL UTILITIES 170,562,349 N/A 170,562,349 170,562,349
L1 - COMMERCIAL PERSONAL 40,802,190 N/A 40,802,190 40,802,190
L2 - INDUSTRIAL PERSONAL 429,005 N/A 429,005 429,005
M1 - MOBILE HOMES 10,453,267 N/A 10,453,267 10,453,267
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 133,354 N/A 133,354 133,354
Subtotal 1,215,044,415 0 1,256,546,661 1,215,044,415
Less Total Deductions 416,237,676 0 421,466,251 416,237,676
Total Taxable Value 798,806,739 0 835,080,410 798,806,739

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 854,568,920 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 798,806,739 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 836,387,665 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 780,625,484 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 958,176,027 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 987,688,867 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 837,923,416 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 1,008,256,863 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 825,534,374 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 868,953,080 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 813,190,899 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 850,771,825 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 795,009,644 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 972,560,187 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,002,073,027 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 852,307,576 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 1,022,641,023 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 839,918,534 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 55,762,181 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 18,181,255 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 103,607,107 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 29,512,840 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 20,567,996 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 26,727,635 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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022-901-02/Alpine ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 649,389,678 0.9742 666,587,639 649,389,678
B - MULTIFAMILY 23,436,915 N/A 23,436,915 23,436,915
C1 - VACANT LOTS 18,461,557 N/A 18,461,557 18,461,557
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,479,410 0.9378 19,704,572 18,479,410
D2 - FARM & RANCH IMP 938,045 N/A 938,045 938,045
E - NON-AG LAND AND IMPROVEMENTS 138,566,575 1.0261 135,041,979 138,566,575
F1 - COMMERCIAL REAL 142,416,097 0.8426 169,019,816 142,416,097
F2 - INDUSTRIAL REAL 944,547 N/A 944,547 944,547
G - ALL MINERALS 31,426 N/A 31,426 31,426
J - ALL UTILITIES 170,562,349 N/A 170,562,349 170,562,349
L1 - COMMERCIAL PERSONAL 40,802,190 N/A 40,802,190 40,802,190
L2 - INDUSTRIAL PERSONAL 429,005 N/A 429,005 429,005
M1 - MOBILE HOMES 10,453,267 N/A 10,453,267 10,453,267
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 133,354 N/A 133,354 133,354
Subtotal 1,215,044,415 1,256,546,661 1,215,044,415
Less Total Deductions 416,237,676 421,466,251 416,237,676
Total Taxable Value 798,806,739 835,080,410 798,806,739

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 854,568,920 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 798,806,739 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 836,387,665 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 780,625,484 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 958,176,027 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 987,688,867 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 837,923,416 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 1,008,256,863 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 825,534,374 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 868,953,080 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 813,190,899 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 850,771,825 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 795,009,644 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 972,560,187 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,002,073,027 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 852,307,576 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 1,022,641,023 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 839,918,534 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 55,762,181 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 18,181,255 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 103,607,107 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 29,512,840 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 20,567,996 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 26,727,635 Loss to the increase in the Over-65/Disabled Homestead

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