taxes Property Tax Assistance

2025 ISD Summary Worksheet

Brackett ISD (all splits)   Kinney County  

136-Kinney/Kinney County

136-901/Brackett ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 150,859,601 0.8820 171,042,632 171,042,632
B - MULTIFAMILY 910,142 N/A 910,142 910,142
C1 - VACANT LOTS 6,505,942 N/A 6,505,942 6,505,942
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 59,344,427 0.7237 82,002,641 82,002,641
D2 - FARM & RANCH IMP 3,329,539 N/A 3,329,539 3,329,539
E - NON-AG LAND AND IMPROVEMENTS 95,402,734 1.2198 78,211,784 78,211,784
F1 - COMMERCIAL REAL 13,188,705 N/A 13,188,705 13,188,705
F2 - INDUSTRIAL REAL 2,699,781 N/A 2,699,781 2,699,781
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 815,472,257 0.8830 923,524,640 923,524,640
L1 - COMMERCIAL PERSONAL 192,409,688 N/A 192,409,688 192,409,688
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 67,829 N/A 67,829 67,829
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,340,190,645 0 1,473,893,323 1,473,893,323
Less Total Deductions 316,995,026 0 319,327,290 319,327,290
Total Taxable Value 1,023,195,619 0 1,154,566,033 1,154,566,033

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 1,166,421,498 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,154,566,033 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,166,421,498 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,154,566,033 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,198,292,156 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,210,354,114 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,156,129,835 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 1,219,418,437 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,159,032,118 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 1,321,271,498 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,309,416,033 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,321,271,498 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,309,416,033 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,353,142,156 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,365,204,114 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,310,979,835 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 1,374,268,437 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,313,882,118 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,855,465 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 31,870,658 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,061,958 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,064,323 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,466,085 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT WAS NOT VALID IN THE LAST TWO STUDIES.


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136-901-02/Brackett ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 150,859,601 0.8820 171,042,632 171,042,632
B - MULTIFAMILY 910,142 N/A 910,142 910,142
C1 - VACANT LOTS 6,505,942 N/A 6,505,942 6,505,942
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 59,344,427 0.7237 82,002,641 82,002,641
D2 - FARM & RANCH IMP 3,329,539 N/A 3,329,539 3,329,539
E - NON-AG LAND AND IMPROVEMENTS 95,402,734 1.2198 78,211,784 78,211,784
F1 - COMMERCIAL REAL 13,188,705 N/A 13,188,705 13,188,705
F2 - INDUSTRIAL REAL 2,699,781 N/A 2,699,781 2,699,781
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 815,472,257 0.8830 923,524,640 923,524,640
L1 - COMMERCIAL PERSONAL 192,409,688 N/A 192,409,688 192,409,688
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 67,829 N/A 67,829 67,829
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,340,190,645 1,473,893,323 1,473,893,323
Less Total Deductions 316,995,026 319,327,290 319,327,290
Total Taxable Value 1,023,195,619 1,154,566,033 1,154,566,033

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 1,166,421,498 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,154,566,033 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,166,421,498 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,154,566,033 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,198,292,156 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,210,354,114 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,156,129,835 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 1,219,418,437 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,159,032,118 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 1,321,271,498 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,309,416,033 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,321,271,498 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,309,416,033 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,353,142,156 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,365,204,114 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,310,979,835 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 1,374,268,437 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,313,882,118 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 11,855,465 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 31,870,658 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,061,958 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,064,323 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 4,466,085 Loss to the increase in the Over-65/Disabled Homestead

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