taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

121/Jasper

121-902/Brookeland ISD

* This district is in year 1 of the grace period.


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 167,763,709 .9263 181,111,637 167,763,709
B. Multi-Family Residences 525,334 N/A 525,334 525,334
C1. Vacant Lots 21,162,153 .9308 22,735,446 21,162,153
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,695,631 1.0548 2,555,568 2,695,631
D2. Real Prop Farm & Ranch 262,465 N/A 262,465 262,465
E. Real Prop NonQual Acres 11,807,532 .9461 12,480,216 11,807,532
F1. Commercial Real 8,068,418 N/A 8,068,418 8,068,418
F2. Industrial Real 102,511 N/A 102,511 102,511
G. Oil, Gas, Minerals 706,384 N/A 706,384 706,384
J. Utilities 10,515,539 N/A 10,515,539 10,515,539
L1. Commercial Personal 1,871,464 N/A 1,871,464 1,871,464
L2. Industrial Personal 16,092,100 N/A 16,092,100 16,092,100
M. Other Personal 1,302,461 N/A 1,302,461 1,302,461
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 162,112 N/A 162,112 162,112
S. Special Inventory 0 N/A 0 0
Subtotal 243,037,813 258,491,655 243,037,813
Less Total Deductions 33,481,148   36,804,915 33,481,148
Total Taxable Value 209,556,665 221,686,740 209,556,665 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
214,501,445 209,556,665 207,930,858 202,986,078 209,556,665 202,986,078


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
4,944,780 6,570,587


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
214,501,445 209,556,665 207,930,858 202,986,078 209,556,665 202,986,078

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 invalid, but local value was certified because your school district is in year one of the grace period.

176/Newton

121-902/Brookeland ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 322,925 N/A 322,925 322,925
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 111,764 N/A 111,764 111,764
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,900,925 N/A 1,900,925 1,900,925
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 94,182 N/A 94,182 94,182
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 0 N/A 0 0
J. Utilities 589,290 N/A 589,290 589,290
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 129,773 N/A 129,773 129,773
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 3,148,859 3,148,859 3,148,859
Less Total Deductions 371,072   371,072 371,072
Total Taxable Value 2,777,787 2,777,787 2,777,787 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
2,871,216 2,777,787 2,841,860 2,748,431 2,777,787 2,748,431


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
93,429 29,356


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
2,871,216 2,777,787 2,841,860 2,748,431 2,777,787 2,748,431

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

202/Sabine

121-902/Brookeland ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 12,091,083 N/A 12,091,083 12,091,083
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 967,177 N/A 967,177 967,177
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,793,500 N/A 1,793,500 1,793,500
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 2,123,625 N/A 2,123,625 2,123,625
F1. Commercial Real 832,880 N/A 832,880 832,880
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 88,819 N/A 88,819 88,819
J. Utilities 5,349,350 N/A 5,349,350 5,349,350
L1. Commercial Personal 130,580 N/A 130,580 130,580
L2. Industrial Personal 36,920 N/A 36,920 36,920
M. Other Personal 246,850 N/A 246,850 246,850
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 23,660,784 23,660,784 23,660,784
Less Total Deductions 3,694,199   3,694,199 3,694,199
Total Taxable Value 19,966,585 19,966,585 19,966,585 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
21,213,558 19,966,585 20,594,680 19,347,707 19,966,585 19,347,707


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,246,973 618,878


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
21,213,558 19,966,585 20,594,680 19,347,707 19,966,585 19,347,707

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

203/San Augustine

121-902/Brookeland ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 10,785,520 N/A 10,785,520 10,785,520
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 2,854,110 N/A 2,854,110 2,854,110
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,535,380 N/A 1,535,380 1,535,380
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 886,260 N/A 886,260 886,260
F1. Commercial Real 104,040 N/A 104,040 104,040
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 26,390 N/A 26,390 26,390
J. Utilities 1,489,730 N/A 1,489,730 1,489,730
L1. Commercial Personal 31,560 N/A 31,560 31,560
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 108,210 N/A 108,210 108,210
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 13,000 N/A 13,000 13,000
S. Special Inventory 0 N/A 0 0
Subtotal 17,834,200 17,834,200 17,834,200
Less Total Deductions 2,618,355   2,618,355 2,618,355
Total Taxable Value 15,215,845 15,215,845 15,215,845 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
16,134,385 15,215,845 15,814,665 14,896,125 15,215,845 14,896,125


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
918,540 319,720


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
16,134,385 15,215,845 15,814,665 14,896,125 15,215,845 14,896,125

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

121-902/Brookeland ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 190,963,237 .9347 204,311,165 190,963,237
B. Multi-Family Residences 525,334 N/A 525,334 525,334
C1. Vacant Lots 25,095,204 .9410 26,668,497 25,095,204
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,925,436 1.0180 7,785,373 7,925,436
D2. Real Prop Farm & Ranch 262,465 N/A 262,465 262,465
E. Real Prop NonQual Acres 14,911,599 .9568 15,584,283 14,911,599
F1. Commercial Real 9,005,338 N/A 9,005,338 9,005,338
F2. Industrial Real 102,511 N/A 102,511 102,511
G. Oil, Gas, Minerals 821,593 N/A 821,593 821,593
J. Utilities 17,943,909 N/A 17,943,909 17,943,909
L1. Commercial Personal 2,033,604 N/A 2,033,604 2,033,604
L2. Industrial Personal 16,129,020 N/A 16,129,020 16,129,020
M. Other Personal 1,787,294 N/A 1,787,294 1,787,294
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 175,112 N/A 175,112 175,112
S. Special Inventory 0 N/A 0 0
Subtotal 287,681,656 303,135,498 287,681,656
Less Total Deductions 40,164,774   43,488,541 40,164,774
Total Taxable Value 247,516,882 259,646,957 247,516,882 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