taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

025/Brown

025-902/Brownwood ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 490,117,816 N/A 490,117,816 490,117,816
B. Multi-Family Residences 25,695,290 N/A 25,695,290 25,695,290
C1. Vacant Lots 27,850,722 N/A 27,850,722 27,850,722
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,298,168 N/A 5,298,168 5,298,168
D2. Real Prop Farm & Ranch 1,889,519 N/A 1,889,519 1,889,519
E. Real Prop NonQual Acres 51,101,662 N/A 51,101,662 51,101,662
F1. Commercial Real 198,661,173 N/A 198,661,173 198,661,173
F2. Industrial Real 52,057,500 N/A 52,057,500 52,057,500
G. Oil, Gas, Minerals 77,209 N/A 77,209 77,209
J. Utilities 55,794,970 N/A 55,794,970 55,794,970
L1. Commercial Personal 98,651,150 N/A 98,651,150 98,651,150
L2. Industrial Personal 275,990,780 N/A 275,990,780 275,990,780
M. Other Personal 2,041,680 N/A 2,041,680 2,041,680
N. Intangible Pers/Uncert 0 N/A 0 0
O. Residential Inventory 11,014,060 N/A 11,014,060 11,014,060
S. Special Inventory 6,732,110 N/A 6,732,110 6,732,110
Subtotal 1,302,973,809 1,302,973,809 1,302,973,809
Less Total Deductions 131,745,770   131,745,770 131,745,770
Total Taxable Value 1,171,228,039 1,171,228,039 1,171,228,039 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
1,213,008,870 1,171,228,039 1,213,008,870 1,171,228,039 1,171,228,039 1,171,228,039


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
41,780,831 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
1,213,008,870 1,171,228,039 1,213,008,870 1,171,228,039 1,171,228,039 1,171,228,039

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