taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

025/Brown

025-908/Brookesmith ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 3,566,740 N/A 3,566,740 3,566,740
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 188,620 N/A 188,620 188,620
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,412,622 1.0232 7,244,323 7,412,622
D2. Real Prop Farm & Ranch 2,215,790 N/A 2,215,790 2,215,790
E. Real Prop NonQual Acres 36,691,411 .9750 37,632,216 36,691,411
F1. Commercial Real 94,130 N/A 94,130 94,130
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 646,430 N/A 646,430 646,430
J. Utilities 31,708,650 .9768 32,461,763 31,708,650
L1. Commercial Personal 305,590 N/A 305,590 305,590
L2. Industrial Personal 403,670 N/A 403,670 403,670
M. Other Personal 741,890 N/A 741,890 741,890
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 83,975,543 85,501,162 83,975,543
Less Total Deductions 8,838,319   8,838,319 8,838,319
Total Taxable Value 75,137,224 76,662,843 75,137,224 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
77,448,627 75,137,224 77,448,627 75,137,224 75,347,622 75,347,622


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
2,311,403 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
77,448,627 75,137,224 77,448,627 75,137,224 75,347,622 75,347,622

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 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 116,560 N/A 116,560 116,560
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) 455,420 N/A 455,420 455,420
D2. Real Prop Farm & Ranch 21,440 N/A 21,440 21,440
E. Real Prop NonQual Acres 2,318,950 N/A 2,318,950 2,318,950
F1. Commercial Real 50,120 N/A 50,120 50,120
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 215,180 N/A 215,180 215,180
L1. Commercial Personal 26,110 N/A 26,110 26,110
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 16,730 N/A 16,730 16,730
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 3,220,510 3,220,510 3,220,510
Less Total Deductions 787,930   787,930 787,930
Total Taxable Value 2,432,580 2,432,580 2,432,580 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
2,612,580 2,432,580 2,612,580 2,432,580 2,469,404 2,469,404


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
180,000 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
2,612,580 2,432,580 2,612,580 2,432,580 2,469,404 2,469,404

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 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 3,683,300 N/A 3,683,300 3,683,300
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 188,620 N/A 188,620 188,620
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,868,042 1.0219 7,699,743 7,868,042
D2. Real Prop Farm & Ranch 2,237,230 N/A 2,237,230 2,237,230
E. Real Prop NonQual Acres 39,010,361 .9765 39,951,166 39,010,361
F1. Commercial Real 144,250 N/A 144,250 144,250
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 646,430 N/A 646,430 646,430
J. Utilities 31,923,830 .9770 32,676,943 31,923,830
L1. Commercial Personal 331,700 N/A 331,700 331,700
L2. Industrial Personal 403,670 N/A 403,670 403,670
M. Other Personal 758,620 N/A 758,620 758,620
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 87,196,053 88,721,672 87,196,053
Less Total Deductions 9,626,249   9,626,249 9,626,249
Total Taxable Value 77,569,804 79,095,423 77,569,804 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