taxes Property Tax Assistance

2025 ISD Summary Worksheet

Brownwood ISD (all splits)   Brown County  

025-Brown/Brown County

025-902/Brownwood ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,145,729,813 N/A 1,145,729,813 1,145,729,813
B - MULTIFAMILY 67,708,220 N/A 67,708,220 67,708,220
C1 - VACANT LOTS 32,875,937 N/A 32,875,937 32,875,937
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,026,980 N/A 6,026,980 6,026,980
D2 - FARM & RANCH IMP 4,352,050 N/A 4,352,050 4,352,050
E - NON-AG LAND AND IMPROVEMENTS 146,635,838 N/A 146,635,838 146,635,838
F1 - COMMERCIAL REAL 338,378,814 N/A 338,378,814 338,378,814
F2 - INDUSTRIAL REAL 80,062,640 N/A 80,062,640 80,062,640
G - ALL MINERALS 19,554 N/A 19,554 19,554
J - ALL UTILITIES 90,261,560 N/A 90,261,560 90,261,560
L1 - COMMERCIAL PERSONAL 129,034,450 N/A 129,034,450 129,034,450
L2 - INDUSTRIAL PERSONAL 433,728,010 N/A 433,728,010 433,728,010
M1 - MOBILE HOMES 5,936,320 N/A 5,936,320 5,936,320
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,480,270 N/A 5,480,270 5,480,270
S - SPECIAL INVENTORY 4,236,080 N/A 4,236,080 4,236,080
Subtotal 2,490,466,536 0 2,490,466,536 2,490,466,536
Less Total Deductions 672,461,949 0 672,461,949 672,461,949
Total Taxable Value 1,818,004,587 0 1,818,004,587 1,818,004,587

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 1,924,475,003 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,818,004,587 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,924,475,003 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,818,004,587 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,140,976,899 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,205,323,003 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,871,637,389 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 2,249,212,909 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,864,370,098 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 1,924,475,003 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,818,004,587 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,924,475,003 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,818,004,587 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,140,976,899 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,205,323,003 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,871,637,389 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 2,249,212,909 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,864,370,098 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 106,470,416 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 216,501,896 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 64,346,104 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 43,889,906 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 46,365,511 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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025-902-02/Brownwood ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 1,145,729,813 N/A 1,145,729,813 1,145,729,813
B - MULTIFAMILY 67,708,220 N/A 67,708,220 67,708,220
C1 - VACANT LOTS 32,875,937 N/A 32,875,937 32,875,937
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,026,980 N/A 6,026,980 6,026,980
D2 - FARM & RANCH IMP 4,352,050 N/A 4,352,050 4,352,050
E - NON-AG LAND AND IMPROVEMENTS 146,635,838 N/A 146,635,838 146,635,838
F1 - COMMERCIAL REAL 338,378,814 N/A 338,378,814 338,378,814
F2 - INDUSTRIAL REAL 80,062,640 N/A 80,062,640 80,062,640
G - ALL MINERALS 19,554 N/A 19,554 19,554
J - ALL UTILITIES 90,261,560 N/A 90,261,560 90,261,560
L1 - COMMERCIAL PERSONAL 129,034,450 N/A 129,034,450 129,034,450
L2 - INDUSTRIAL PERSONAL 433,728,010 N/A 433,728,010 433,728,010
M1 - MOBILE HOMES 5,936,320 N/A 5,936,320 5,936,320
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,480,270 N/A 5,480,270 5,480,270
S - SPECIAL INVENTORY 4,236,080 N/A 4,236,080 4,236,080
Subtotal 2,490,466,536 2,490,466,536 2,490,466,536
Less Total Deductions 672,461,949 672,461,949 672,461,949
Total Taxable Value 1,818,004,587 1,818,004,587 1,818,004,587

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 1,924,475,003 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,818,004,587 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,924,475,003 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,818,004,587 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,140,976,899 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 2,205,323,003 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,871,637,389 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 2,249,212,909 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,864,370,098 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 1,924,475,003 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,818,004,587 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,924,475,003 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,818,004,587 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,140,976,899 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 2,205,323,003 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,871,637,389 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 2,249,212,909 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,864,370,098 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 106,470,416 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 216,501,896 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 64,346,104 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 43,889,906 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 46,365,511 Loss to the increase in the Over-65/Disabled Homestead

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