taxes Property Tax Assistance

2025 ISD Summary Worksheet

Brooks County ISD (all splits)   Brooks County  

024-Brooks/Brooks County

024-901/Brooks County ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 83,953,072 0.7528 111,521,084 83,953,072
B - MULTIFAMILY 1,478,005 N/A 1,478,005 1,478,005
C1 - VACANT LOTS 4,568,398 N/A 4,568,398 4,568,398
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 55,703,758 0.9618 57,918,203 55,703,758
D2 - FARM & RANCH IMP 278,281 N/A 278,281 278,281
E - NON-AG LAND AND IMPROVEMENTS 134,201,199 1.1125 120,630,291 134,201,199
F1 - COMMERCIAL REAL 31,868,110 0.6089 52,337,182 31,868,110
F2 - INDUSTRIAL REAL 6,771,830 N/A 6,771,830 6,771,830
G - ALL MINERALS 61,418,610 1.0123 60,672,340 61,418,610
J - ALL UTILITIES 214,424,640 0.9985 214,746,760 214,424,640
L1 - COMMERCIAL PERSONAL 11,287,064 N/A 11,287,064 11,287,064
L2 - INDUSTRIAL PERSONAL 36,341,130 N/A 36,341,130 36,341,130
M1 - MOBILE HOMES 3,895,733 N/A 3,895,733 3,895,733
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 278,764 N/A 278,764 278,764
Subtotal 646,468,594 0 682,725,065 646,468,594
Less Total Deductions 149,424,805 0 152,010,037 149,424,805
Total Taxable Value 497,043,789 0 530,715,028 497,043,789

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 503,460,153 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 497,043,789 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 503,460,153 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 497,043,789 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 530,190,311 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 543,876,247 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 497,212,825 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 555,250,768 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 498,167,926 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 503,460,153 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 497,043,789 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 503,460,153 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 497,043,789 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 530,190,311 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 543,876,247 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 497,212,825 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 555,250,768 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 498,167,926 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,416,364 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 26,730,158 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,685,936 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,374,521 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,124,137 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD.


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024-901-02/Brooks County ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 83,953,072 0.7528 111,521,084 83,953,072
B - MULTIFAMILY 1,478,005 N/A 1,478,005 1,478,005
C1 - VACANT LOTS 4,568,398 N/A 4,568,398 4,568,398
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 55,703,758 0.9618 57,918,203 55,703,758
D2 - FARM & RANCH IMP 278,281 N/A 278,281 278,281
E - NON-AG LAND AND IMPROVEMENTS 134,201,199 1.1125 120,630,291 134,201,199
F1 - COMMERCIAL REAL 31,868,110 0.6089 52,337,182 31,868,110
F2 - INDUSTRIAL REAL 6,771,830 N/A 6,771,830 6,771,830
G - ALL MINERALS 61,418,610 1.0123 60,672,340 61,418,610
J - ALL UTILITIES 214,424,640 0.9985 214,746,760 214,424,640
L1 - COMMERCIAL PERSONAL 11,287,064 N/A 11,287,064 11,287,064
L2 - INDUSTRIAL PERSONAL 36,341,130 N/A 36,341,130 36,341,130
M1 - MOBILE HOMES 3,895,733 N/A 3,895,733 3,895,733
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 278,764 N/A 278,764 278,764
Subtotal 646,468,594 682,725,065 646,468,594
Less Total Deductions 149,424,805 152,010,037 149,424,805
Total Taxable Value 497,043,789 530,715,028 497,043,789

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 503,460,153 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 497,043,789 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 503,460,153 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 497,043,789 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 530,190,311 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 543,876,247 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 497,212,825 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 555,250,768 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 498,167,926 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 503,460,153 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 497,043,789 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 503,460,153 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 497,043,789 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 530,190,311 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 543,876,247 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 497,212,825 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 555,250,768 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 498,167,926 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,416,364 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 26,730,158 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,685,936 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 11,374,521 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,124,137 Loss to the increase in the Over-65/Disabled Homestead

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