taxes Property Tax

School and Appraisal Districts Property Value Study 2013 Report

2013 ISD Summary Worksheet

025/Brown

025-908/Brookesmith ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 2,991,940 N/A 2,991,940 2,991,940
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 200,434 N/A 200,434 200,434
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,393,082 N/A 7,393,082 7,393,082
D2. Real Prop Farm & Ranch 2,160,490 N/A 2,160,490 2,160,490
E. Real Prop NonQual Acres 30,710,741 N/A 30,710,741 30,710,741
F1. Commercial Real 94,930 N/A 94,930 94,930
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 2,286,832 N/A 2,286,832 2,286,832
J. Utilities 28,926,890 N/A 28,926,890 28,926,890
L1. Commercial Personal 470,650 N/A 470,650 470,650
L2. Industrial Personal 303,270 N/A 303,270 303,270
M. Other Personal 842,360 N/A 842,360 842,360
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 76,381,619 76,381,619 76,381,619
Less Total Deductions 5,766,579   5,766,579 5,766,579
Total Taxable Value 70,615,040 70,615,040 70,615,040 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
72,912,860 70,615,040 72,912,860 70,615,040 70,832,388 70,832,388


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
2,297,820 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
72,912,860 70,615,040 72,912,860 70,615,040 70,832,388 70,832,388

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

167/Mills

025-908/Brookesmith ISD


Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 116,390 N/A 116,390 116,390
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 466,720 N/A 466,720 466,720
D2. Real Prop Farm & Ranch 21,440 N/A 21,440 21,440
E. Real Prop NonQual Acres 2,315,690 N/A 2,315,690 2,315,690
F1. Commercial Real 50,470 N/A 50,470 50,470
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 105,880 N/A 105,880 105,880
L1. Commercial Personal 17,750 N/A 17,750 17,750
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 38,680 N/A 38,680 38,680
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 3,133,020 3,133,020 3,133,020
Less Total Deductions 751,144   751,144 751,144
Total Taxable Value 2,381,876 2,381,876 2,381,876 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
2,551,876 2,381,876 2,551,876 2,381,876 2,419,381 2,419,381


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
170,000 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
2,551,876 2,381,876 2,551,876 2,381,876 2,419,381 2,419,381

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

025-908/Brookesmith ISD



Category Local Tax Roll Value 2013 WTD Mean Ratio 2013 PTAD Value Estimate 2013 Value Assigned
A. Single-Family Residences 3,108,330 N/A 3,108,330 3,108,330
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 200,434 N/A 200,434 200,434
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,859,802 N/A 7,859,802 7,859,802
D2. Real Prop Farm & Ranch 2,181,930 N/A 2,181,930 2,181,930
E. Real Prop NonQual Acres 33,026,431 N/A 33,026,431 33,026,431
F1. Commercial Real 145,400 N/A 145,400 145,400
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 2,286,832 N/A 2,286,832 2,286,832
J. Utilities 29,032,770 N/A 29,032,770 29,032,770
L1. Commercial Personal 488,400 N/A 488,400 488,400
L2. Industrial Personal 303,270 N/A 303,270 303,270
M. Other Personal 881,040 N/A 881,040 881,040
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 79,514,639 79,514,639 79,514,639
Less Total Deductions 6,517,723   6,517,723 6,517,723
Total Taxable Value 72,996,916 72,996,916 72,996,916 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