taxes Property Tax Assistance

2025 ISD Summary Worksheet

Brownsville ISD (all splits)   Cameron County  

031-Cameron/Cameron County

031-901/Brownsville ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 8,487,611,455 N/A 8,487,611,455 8,487,611,455
B - MULTIFAMILY 810,471,406 N/A 810,471,406 810,471,406
C1 - VACANT LOTS 417,926,031 N/A 417,926,031 417,926,031
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,822,653 N/A 5,822,653 5,822,653
D2 - FARM & RANCH IMP 780,393 N/A 780,393 780,393
E - NON-AG LAND AND IMPROVEMENTS 182,993,155 N/A 182,993,155 182,993,155
F1 - COMMERCIAL REAL 2,217,676,218 N/A 2,217,676,218 2,217,676,218
F2 - INDUSTRIAL REAL 92,707,170 N/A 92,707,170 92,707,170
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 137,548,593 N/A 137,548,593 137,548,593
L1 - COMMERCIAL PERSONAL 713,019,339 N/A 713,019,339 713,019,339
L2 - INDUSTRIAL PERSONAL 553,378,291 N/A 553,378,291 553,378,291
M1 - MOBILE HOMES 24,776,235 N/A 24,776,235 24,776,235
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,664,645 N/A 6,664,645 6,664,645
S - SPECIAL INVENTORY 44,692,286 N/A 44,692,286 44,692,286
Subtotal 13,696,067,870 0 13,696,067,870 13,696,067,870
Less Total Deductions 5,354,666,212 0 5,354,666,212 5,354,666,212
Total Taxable Value 8,341,401,658 0 8,341,401,658 8,341,401,658

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 8,987,290,881 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,341,401,658 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,987,290,881 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,341,401,658 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,428,823,579 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 10,860,913,774 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,421,068,269 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 11,155,466,898 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,475,975,587 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 8,987,290,881 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,341,401,658 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,987,290,881 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,341,401,658 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 10,428,823,579 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 10,860,913,774 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,421,068,269 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 11,155,466,898 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,475,975,587 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 645,889,223 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 1,441,532,698 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 432,090,195 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 294,553,124 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 134,573,929 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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031-901-02/Brownsville ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 8,487,611,455 N/A 8,487,611,455 8,487,611,455
B - MULTIFAMILY 810,471,406 N/A 810,471,406 810,471,406
C1 - VACANT LOTS 417,926,031 N/A 417,926,031 417,926,031
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,822,653 N/A 5,822,653 5,822,653
D2 - FARM & RANCH IMP 780,393 N/A 780,393 780,393
E - NON-AG LAND AND IMPROVEMENTS 182,993,155 N/A 182,993,155 182,993,155
F1 - COMMERCIAL REAL 2,217,676,218 N/A 2,217,676,218 2,217,676,218
F2 - INDUSTRIAL REAL 92,707,170 N/A 92,707,170 92,707,170
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 137,548,593 N/A 137,548,593 137,548,593
L1 - COMMERCIAL PERSONAL 713,019,339 N/A 713,019,339 713,019,339
L2 - INDUSTRIAL PERSONAL 553,378,291 N/A 553,378,291 553,378,291
M1 - MOBILE HOMES 24,776,235 N/A 24,776,235 24,776,235
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 6,664,645 N/A 6,664,645 6,664,645
S - SPECIAL INVENTORY 44,692,286 N/A 44,692,286 44,692,286
Subtotal 13,696,067,870 13,696,067,870 13,696,067,870
Less Total Deductions 5,354,666,212 5,354,666,212 5,354,666,212
Total Taxable Value 8,341,401,658 8,341,401,658 8,341,401,658

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 8,987,290,881 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 8,341,401,658 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 8,987,290,881 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 8,341,401,658 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 10,428,823,579 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 10,860,913,774 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 8,421,068,269 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 11,155,466,898 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 8,475,975,587 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 8,987,290,881 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 8,341,401,658 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 8,987,290,881 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 8,341,401,658 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 10,428,823,579 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 10,860,913,774 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 8,421,068,269 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 11,155,466,898 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 8,475,975,587 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 645,889,223 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 1,441,532,698 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 432,090,195 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 294,553,124 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 134,573,929 Loss to the increase in the Over-65/Disabled Homestead

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