taxes Property Tax Assistance

2025 ISD Summary Worksheet

Brookeland ISD (all splits)   Jasper County   Newton County   Sabine County   San Augustine County  

121-Jasper/Jasper County

121-902/Brookeland ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 475,420,849 N/A 475,420,849 475,420,849
B - MULTIFAMILY 835,570 N/A 835,570 835,570
C1 - VACANT LOTS 74,059,900 N/A 74,059,900 74,059,900
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,304,931 N/A 3,304,931 3,304,931
D2 - FARM & RANCH IMP 715,171 N/A 715,171 715,171
E - NON-AG LAND AND IMPROVEMENTS 44,342,324 N/A 44,342,324 44,342,324
F1 - COMMERCIAL REAL 15,654,854 N/A 15,654,854 15,654,854
F2 - INDUSTRIAL REAL 377,802 N/A 377,802 377,802
G - ALL MINERALS 485,488 N/A 485,488 485,488
J - ALL UTILITIES 17,350,286 N/A 17,350,286 17,350,286
L1 - COMMERCIAL PERSONAL 988,864 N/A 988,864 988,864
L2 - INDUSTRIAL PERSONAL 11,261,466 N/A 11,261,466 11,261,466
M1 - MOBILE HOMES 3,609,603 N/A 3,609,603 3,609,603
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,381,091 N/A 1,381,091 1,381,091
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 649,788,199 0 649,788,199 649,788,199
Less Total Deductions 215,837,024 0 215,837,024 215,837,024
Total Taxable Value 433,951,175 0 433,951,175 433,951,175

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 452,913,434 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 433,951,175 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 435,661,486 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 416,699,227 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 486,875,301 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 496,465,334 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 468,112,997 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 503,081,407 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 445,892,452 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 452,913,434 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 433,951,175 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 435,661,486 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 416,699,227 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 486,875,301 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 496,465,334 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 468,112,997 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 503,081,407 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 445,892,452 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,962,259 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 17,251,948 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 33,961,867 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,590,033 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 6,616,073 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 11,941,277 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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176-Newton/Newton County

121-902/Brookeland ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 468,970 N/A 468,970 468,970
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 6,000 N/A 6,000 6,000
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,449,449 N/A 2,449,449 2,449,449
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 592,820 N/A 592,820 592,820
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 238,730 N/A 238,730 238,730
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 110,886 N/A 110,886 110,886
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 3,866,855 0 3,866,855 3,866,855
Less Total Deductions 782,983 0 782,983 782,983
Total Taxable Value 3,083,872 0 3,083,872 3,083,872

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 3,123,872 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,083,872 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,123,872 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,083,872 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,313,264 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,432,139 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,083,872 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 3,517,732 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,083,872 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 3,123,872 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,083,872 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,123,872 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,083,872 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,313,264 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,432,139 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,083,872 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 3,517,732 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,083,872 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,000 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 189,392 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 118,875 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 85,593 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 0 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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202-Sabine/Sabine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 45,035,820 N/A 45,035,820 45,035,820
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,945,450 N/A 2,945,450 2,945,450
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,411,010 N/A 2,411,010 2,411,010
D2 - FARM & RANCH IMP 88,540 N/A 88,540 88,540
E - NON-AG LAND AND IMPROVEMENTS 5,088,670 N/A 5,088,670 5,088,670
F1 - COMMERCIAL REAL 4,365,765 N/A 4,365,765 4,365,765
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 22,440 N/A 22,440 22,440
J - ALL UTILITIES 8,066,600 N/A 8,066,600 8,066,600
L1 - COMMERCIAL PERSONAL 127,967 N/A 127,967 127,967
L2 - INDUSTRIAL PERSONAL 288,030 N/A 288,030 288,030
M1 - MOBILE HOMES 1,999,810 N/A 1,999,810 1,999,810
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,740 N/A 1,740 1,740
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 70,441,842 0 70,441,842 70,441,842
Less Total Deductions 22,332,187 0 22,332,187 22,332,187
Total Taxable Value 48,109,655 0 48,109,655 48,109,655

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 50,486,762 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 48,109,655 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 49,523,818 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 47,146,711 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 55,860,497 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 57,630,537 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 49,425,507 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 58,915,131 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 49,356,597 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 50,486,762 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 48,109,655 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 49,523,818 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 47,146,711 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 55,860,497 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 57,630,537 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 49,425,507 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 58,915,131 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 49,356,597 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,377,107 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 962,944 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 5,373,735 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,770,040 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 1,284,594 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,246,942 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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203-San Augustine/San Augustine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 48,487,000 N/A 48,487,000 48,487,000
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 6,788,740 N/A 6,788,740 6,788,740
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,603,140 N/A 1,603,140 1,603,140
D2 - FARM & RANCH IMP 681,180 N/A 681,180 681,180
E - NON-AG LAND AND IMPROVEMENTS 3,099,700 N/A 3,099,700 3,099,700
F1 - COMMERCIAL REAL 294,810 N/A 294,810 294,810
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 21,520 N/A 21,520 21,520
J - ALL UTILITIES 2,444,460 N/A 2,444,460 2,444,460
L1 - COMMERCIAL PERSONAL 63,140 N/A 63,140 63,140
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 373,000 N/A 373,000 373,000
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 63,856,690 0 63,856,690 63,856,690
Less Total Deductions 19,612,647 0 19,612,647 19,612,647
Total Taxable Value 44,244,043 0 44,244,043 44,244,043

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 45,466,888 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 44,244,043 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 44,969,758 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 43,746,913 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 48,444,001 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 49,547,926 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 44,244,043 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 50,369,492 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 44,878,023 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 45,466,888 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 44,244,043 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 44,969,758 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 43,746,913 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 48,444,001 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 49,547,926 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 44,244,043 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 50,369,492 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 44,878,023 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,222,845 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 497,130 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,977,113 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,103,925 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 821,566 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 633,980 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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121-902-02/Brookeland ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 0 N/A 0 0
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 0 N/A 0 0
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 0 N/A 0 0
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 0 N/A 0 0
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 0 N/A 0 0
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 0 N/A 0 0
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 0 0 0
Less Total Deductions 0 0 0
Total Taxable Value 0 0 0

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.
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