taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

121/Jasper

121-902/Brookeland ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 169,888,528 N/A 169,888,528 169,888,528
B. Multi-Family Residences 525,334 N/A 525,334 525,334
C1. Vacant Lots 19,135,701 N/A 19,135,701 19,135,701
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,865,956 N/A 2,865,956 2,865,956
D2. Real Prop Farm & Ranch 342,587 N/A 342,587 342,587
E. Real Prop NonQual Acres 12,186,270 N/A 12,186,270 12,186,270
F1. Commercial Real 6,106,364 N/A 6,106,364 6,106,364
F2. Industrial Real 102,511 N/A 102,511 102,511
G. Oil, Gas, Minerals 765,655 N/A 765,655 765,655
J. Utilities 10,875,156 N/A 10,875,156 10,875,156
L1. Commercial Personal 1,462,135 N/A 1,462,135 1,462,135
L2. Industrial Personal 16,338,469 N/A 16,338,469 16,338,469
M. Other Personal 1,214,985 N/A 1,214,985 1,214,985
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 543,760 N/A 543,760 543,760
S. Special Inventory 0 N/A 0 0
Subtotal 242,353,411 242,353,411 242,353,411
Less Total Deductions 34,185,433   34,185,433 34,185,433
Total Taxable Value 208,167,978 208,167,978 208,167,978 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
212,602,688 208,167,978 207,311,796 202,877,086


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
4,434,710 5,290,892


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

Value Taxable For I&S Purposes

T7 T8 T9 T10
212,602,688 208,167,978 207,311,796 202,877,086

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

The PVS found your local value to be valid, and local value was certified

176/Newton

121-902/Brookeland ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 336,483 N/A 336,483 336,483
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) 2,087,024 N/A 2,087,024 2,087,024
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 147,799 N/A 147,799 147,799
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 598,100 N/A 598,100 598,100
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 125,333 N/A 125,333 125,333
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 3,406,503 3,406,503 3,406,503
Less Total Deductions 399,533   399,533 399,533
Total Taxable Value 3,006,970 3,006,970 3,006,970 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
3,065,840 3,006,970 3,042,870 2,984,000


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
58,870 22,970


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

Value Taxable For I&S Purposes

T7 T8 T9 T10
3,065,840 3,006,970 3,042,870 2,984,000

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

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 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 14,257,930 N/A 14,257,930 14,257,930
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 966,600 N/A 966,600 966,600
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,792,450 N/A 1,792,450 1,792,450
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 2,464,300 N/A 2,464,300 2,464,300
F1. Commercial Real 840,960 N/A 840,960 840,960
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 44,260 N/A 44,260 44,260
J. Utilities 5,264,530 N/A 5,264,530 5,264,530
L1. Commercial Personal 126,640 N/A 126,640 126,640
L2. Industrial Personal 98,150 N/A 98,150 98,150
M. Other Personal 278,260 N/A 278,260 278,260
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 26,134,080 26,134,080 26,134,080
Less Total Deductions 5,123,379   5,123,379 5,123,379
Total Taxable Value 21,010,701 21,010,701 21,010,701 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
21,932,801 21,010,701 21,273,881 20,351,781


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
922,100 658,920


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

Value Taxable For I&S Purposes

T7 T8 T9 T10
21,932,801 21,010,701 21,273,881 20,351,781

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

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 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 11,172,990 N/A 11,172,990 11,172,990
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 2,864,950 N/A 2,864,950 2,864,950
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,606,940 N/A 1,606,940 1,606,940
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 229,710 N/A 229,710 229,710
F1. Commercial Real 104,040 N/A 104,040 104,040
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 21,520 N/A 21,520 21,520
J. Utilities 1,436,530 N/A 1,436,530 1,436,530
L1. Commercial Personal 31,780 N/A 31,780 31,780
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 149,090 N/A 149,090 149,090
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 10,500 N/A 10,500 10,500
S. Special Inventory 0 N/A 0 0
Subtotal 17,628,050 17,628,050 17,628,050
Less Total Deductions 3,078,667   3,078,667 3,078,667
Total Taxable Value 14,549,383 14,549,383 14,549,383 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
15,216,933 14,549,383 14,925,848 14,258,298


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
667,550 291,085


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

Value Taxable For I&S Purposes

T7 T8 T9 T10
15,216,933 14,549,383 14,925,848 14,258,298

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

The PVS found your local value to be valid, and local value was certified

121-902/Brookeland ISD



Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 195,655,931 N/A 195,655,931 195,655,931
B. Multi-Family Residences 525,334 N/A 525,334 525,334
C1. Vacant Lots 23,079,015 N/A 23,079,015 23,079,015
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 8,352,370 N/A 8,352,370 8,352,370
D2. Real Prop Farm & Ranch 342,587 N/A 342,587 342,587
E. Real Prop NonQual Acres 15,028,079 N/A 15,028,079 15,028,079
F1. Commercial Real 7,051,364 N/A 7,051,364 7,051,364
F2. Industrial Real 102,511 N/A 102,511 102,511
G. Oil, Gas, Minerals 831,435 N/A 831,435 831,435
J. Utilities 18,174,316 N/A 18,174,316 18,174,316
L1. Commercial Personal 1,620,555 N/A 1,620,555 1,620,555
L2. Industrial Personal 16,436,619 N/A 16,436,619 16,436,619
M. Other Personal 1,767,668 N/A 1,767,668 1,767,668
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 554,260 N/A 554,260 554,260
S. Special Inventory 0 N/A 0 0
Subtotal 289,522,044 289,522,044 289,522,044
Less Total Deductions 42,787,012   42,787,012 42,787,012
Total Taxable Value 246,735,032 246,735,032 246,735,032 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