taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

024/Brooks

024-901/Brooks County ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 56,901,840 N/A 56,901,840 56,901,840
B. Multi-Family Residences 148,312 N/A 148,312 148,312
C1. Vacant Lots 3,487,289 N/A 3,487,289 3,487,289
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 51,085,273 N/A 51,085,273 51,085,273
D2. Real Prop Farm & Ranch 10,001,916 N/A 10,001,916 10,001,916
E. Real Prop NonQual Acres 33,632,216 N/A 33,632,216 33,632,216
F1. Commercial Real 32,429,827 N/A 32,429,827 32,429,827
F2. Industrial Real 361,643 N/A 361,643 361,643
G. Oil, Gas, Minerals 278,083,480 N/A 278,083,480 278,083,480
J. Utilities 63,305,740 N/A 63,305,740 63,305,740
L1. Commercial Personal 11,957,681 N/A 11,957,681 11,957,681
L2. Industrial Personal 21,188,850 N/A 21,188,850 21,188,850
M. Other Personal 3,902,340 N/A 3,902,340 3,902,340
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 566,486,407 566,486,407 566,486,407
Less Total Deductions 34,894,241   34,894,241 34,894,241
Total Taxable Value 531,592,166 531,592,166 531,592,166 T2

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
545,330,727 531,592,166 545,330,727 531,592,166 531,592,166 531,592,166


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
13,738,561 0


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
545,330,727 531,592,166 545,330,727 531,592,166 531,592,166 531,592,166

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