taxes Property Tax Assistance

2025 ISD Summary Worksheet

Breckenridge ISD (all splits)   Stephens County  

215-Stephens/Stephens County

215-901/Breckenridge ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 433,440,785 0.9379 462,139,658 462,139,658
B - MULTIFAMILY 8,020,711 N/A 8,020,711 8,020,711
C1 - VACANT LOTS 13,054,410 N/A 13,054,410 13,054,410
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 34,753,965 0.8315 41,796,039 41,796,039
D2 - FARM & RANCH IMP 5,793,760 N/A 5,793,760 5,793,760
E - NON-AG LAND AND IMPROVEMENTS 287,544,010 0.9352 307,467,932 307,467,932
F1 - COMMERCIAL REAL 74,004,424 0.8611 85,941,730 85,941,730
F2 - INDUSTRIAL REAL 15,183,540 N/A 15,183,540 15,183,540
G - ALL MINERALS 85,757,050 1.0013 85,645,711 85,645,711
J - ALL UTILITIES 41,729,740 N/A 41,729,740 41,729,740
L1 - COMMERCIAL PERSONAL 24,963,890 N/A 24,963,890 24,963,890
L2 - INDUSTRIAL PERSONAL 42,463,825 N/A 42,463,825 42,463,825
M1 - MOBILE HOMES 6,548,160 N/A 6,548,160 6,548,160
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,652,950 N/A 1,652,950 1,652,950
Subtotal 1,074,911,220 0 1,142,402,056 1,142,402,056
Less Total Deductions 386,924,131 0 403,617,901 403,617,901
Total Taxable Value 687,987,089 0 738,784,155 738,784,155

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 782,413,476 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 738,784,155 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 782,413,476 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 738,784,155 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 881,065,219 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 912,962,527 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 758,155,244 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 935,456,515 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 759,110,853 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 782,413,476 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 738,784,155 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 782,413,476 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 738,784,155 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 881,065,219 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 912,962,527 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 758,155,244 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 935,456,515 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 759,110,853 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 43,629,321 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 98,651,743 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 31,897,308 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 22,493,988 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 20,326,698 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.


Back to top

215-901-02/Breckenridge ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 433,440,785 0.9379 462,139,658 462,139,658
B - MULTIFAMILY 8,020,711 N/A 8,020,711 8,020,711
C1 - VACANT LOTS 13,054,410 N/A 13,054,410 13,054,410
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 34,753,965 0.8315 41,796,039 41,796,039
D2 - FARM & RANCH IMP 5,793,760 N/A 5,793,760 5,793,760
E - NON-AG LAND AND IMPROVEMENTS 287,544,010 0.9352 307,467,932 307,467,932
F1 - COMMERCIAL REAL 74,004,424 0.8611 85,941,730 85,941,730
F2 - INDUSTRIAL REAL 15,183,540 N/A 15,183,540 15,183,540
G - ALL MINERALS 85,757,050 1.0013 85,645,711 85,645,711
J - ALL UTILITIES 41,729,740 N/A 41,729,740 41,729,740
L1 - COMMERCIAL PERSONAL 24,963,890 N/A 24,963,890 24,963,890
L2 - INDUSTRIAL PERSONAL 42,463,825 N/A 42,463,825 42,463,825
M1 - MOBILE HOMES 6,548,160 N/A 6,548,160 6,548,160
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,652,950 N/A 1,652,950 1,652,950
Subtotal 1,074,911,220 1,142,402,056 1,142,402,056
Less Total Deductions 386,924,131 403,617,901 403,617,901
Total Taxable Value 687,987,089 738,784,155 738,784,155

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 782,413,476 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 738,784,155 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 782,413,476 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 738,784,155 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 881,065,219 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 912,962,527 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 758,155,244 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 935,456,515 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 759,110,853 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 782,413,476 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 738,784,155 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 782,413,476 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 738,784,155 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 881,065,219 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 912,962,527 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 758,155,244 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 935,456,515 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 759,110,853 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 43,629,321 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 98,651,743 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 31,897,308 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 22,493,988 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 20,326,698 Loss to the increase in the Over-65/Disabled Homestead

Back to top