taxes Property Tax

School and Appraisal Districts Property Value Study 2012 Report

2012 ISD Summary Worksheet

020/Brazoria

020-907/Columbia-Brazoria ISD


Category Local Tax Roll Value 2012 WTD Mean Ratio 2012 PTAD Value Estimate 2012 Value Assigned
A. Single-Family Residences 603,737,669 .9843 613,367,539 603,737,669
B. Multi-Family Residences 8,602,320 N/A 8,602,320 8,602,320
C. Vacant Lots 47,802,810 1.0130 47,189,348 47,802,810
D. Rural Real(Taxable) 80,320,208 .9593 83,729,940 80,320,208
F1. Commercial Real 60,409,819 1.0024 60,265,183 60,409,819
F2. Industrial Real 8,985,650 N/A 8,985,650 8,985,650
G. Oil, Gas, Minerals 31,131,434 N/A 31,131,434 31,131,434
J. Utilities 61,353,160 .9335 65,723,792 61,353,160
L1. Commercial Personal 35,523,490 N/A 35,523,490 35,523,490
L2. Industrial Personal 15,480,600 N/A 15,480,600 15,480,600
M. Other Personal 4,512,790 N/A 4,512,790 4,512,790
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 3,897,880 N/A 3,897,880 3,897,880
S. Special Inventory 549,920 N/A 549,920 549,920
Subtotal 962,307,750 978,959,886 962,307,750
Less Total Deductions 166,041,513   168,873,984 166,041,513
Total Taxable Value 796,266,237 810,085,902 796,266,237 T2

Category D Detail Local Tax Roll Ratio PTAD Value
Market Value Non-Qualified Acres And Farm/Ranch Imp 70,024,147 .9320 75,133,205
Prod Value Qualified Acres 10,296,061 1.1977 8,596,735
Taxable Value 80,320,208   83,729,940

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 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 districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
843,292,450 796,266,237 817,620,768 770,594,555 797,595,122 771,923,440


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
47,026,213 25,671,682


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
843,292,450 796,266,237 817,620,768 770,594,555 797,595,122 771,923,440

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified