taxes Property Tax Assistance

2025 ISD Summary Worksheet

Early ISD (all splits)   Brown County  

025-Brown/Brown County

025-909/Early ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 289,308,970 N/A 289,308,970 289,308,970
B - MULTIFAMILY 20,242,515 N/A 20,242,515 20,242,515
C1 - VACANT LOTS 3,649,961 N/A 3,649,961 3,649,961
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,176,572 N/A 4,176,572 4,176,572
D2 - FARM & RANCH IMP 6,894,419 N/A 6,894,419 6,894,419
E - NON-AG LAND AND IMPROVEMENTS 154,821,873 N/A 154,821,873 154,821,873
F1 - COMMERCIAL REAL 109,993,965 N/A 109,993,965 109,993,965
F2 - INDUSTRIAL REAL 4,949,130 N/A 4,949,130 4,949,130
G - ALL MINERALS 9,950 N/A 9,950 9,950
J - ALL UTILITIES 19,087,200 N/A 19,087,200 19,087,200
L1 - COMMERCIAL PERSONAL 35,062,810 N/A 35,062,810 35,062,810
L2 - INDUSTRIAL PERSONAL 21,086,280 N/A 21,086,280 21,086,280
M1 - MOBILE HOMES 3,332,890 N/A 3,332,890 3,332,890
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 74,600 N/A 74,600 74,600
S - SPECIAL INVENTORY 11,500,010 N/A 11,500,010 11,500,010
Subtotal 684,191,145 0 684,191,145 684,191,145
Less Total Deductions 256,181,673 0 256,181,673 256,181,673
Total Taxable Value 428,009,472 0 428,009,472 428,009,472

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 475,273,160 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 428,009,472 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 475,273,160 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 428,009,472 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 559,000,403 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 581,490,859 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 449,118,892 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 596,759,597 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 450,254,601 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 475,273,160 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 428,009,472 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 475,273,160 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 428,009,472 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 559,000,403 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 581,490,859 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 449,118,892 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 596,759,597 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 450,254,601 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 47,263,688 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 83,727,243 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 22,490,456 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,268,738 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 22,245,129 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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025-909-02/Early ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 289,308,970 N/A 289,308,970 289,308,970
B - MULTIFAMILY 20,242,515 N/A 20,242,515 20,242,515
C1 - VACANT LOTS 3,649,961 N/A 3,649,961 3,649,961
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,176,572 N/A 4,176,572 4,176,572
D2 - FARM & RANCH IMP 6,894,419 N/A 6,894,419 6,894,419
E - NON-AG LAND AND IMPROVEMENTS 154,821,873 N/A 154,821,873 154,821,873
F1 - COMMERCIAL REAL 109,993,965 N/A 109,993,965 109,993,965
F2 - INDUSTRIAL REAL 4,949,130 N/A 4,949,130 4,949,130
G - ALL MINERALS 9,950 N/A 9,950 9,950
J - ALL UTILITIES 19,087,200 N/A 19,087,200 19,087,200
L1 - COMMERCIAL PERSONAL 35,062,810 N/A 35,062,810 35,062,810
L2 - INDUSTRIAL PERSONAL 21,086,280 N/A 21,086,280 21,086,280
M1 - MOBILE HOMES 3,332,890 N/A 3,332,890 3,332,890
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 74,600 N/A 74,600 74,600
S - SPECIAL INVENTORY 11,500,010 N/A 11,500,010 11,500,010
Subtotal 684,191,145 684,191,145 684,191,145
Less Total Deductions 256,181,673 256,181,673 256,181,673
Total Taxable Value 428,009,472 428,009,472 428,009,472

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 475,273,160 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 428,009,472 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 475,273,160 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 428,009,472 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 559,000,403 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 581,490,859 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 449,118,892 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 596,759,597 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 450,254,601 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 475,273,160 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 428,009,472 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 475,273,160 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 428,009,472 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 559,000,403 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 581,490,859 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 449,118,892 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 596,759,597 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 450,254,601 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 47,263,688 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 83,727,243 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 22,490,456 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 15,268,738 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 22,245,129 Loss to the increase in the Over-65/Disabled Homestead

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