taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

020/Brazoria

020-907/Columbia-Brazoria ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 718,102,091 N/A 718,102,091 718,102,091
B. Multi-Family Residences 9,843,730 N/A 9,843,730 9,843,730
C1. Vacant Lots 46,580,115 N/A 46,580,115 46,580,115
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 8,395,553 N/A 8,395,553 8,395,553
D2. Real Prop Farm & Ranch 1,801,190 N/A 1,801,190 1,801,190
E. Real Prop NonQual Acres 89,010,646 N/A 89,010,646 89,010,646
F1. Commercial Real 68,378,642 N/A 68,378,642 68,378,642
F2. Industrial Real 11,243,610 N/A 11,243,610 11,243,610
G. Oil, Gas, Minerals 13,283,110 N/A 13,283,110 13,283,110
J. Utilities 123,750,200 N/A 123,750,200 123,750,200
L1. Commercial Personal 27,351,090 N/A 27,351,090 27,351,090
L2. Industrial Personal 50,150,250 N/A 50,150,250 50,150,250
M. Other Personal 5,631,010 N/A 5,631,010 5,631,010
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 1,050,140 N/A 1,050,140 1,050,140
S. Special Inventory 676,840 N/A 676,840 676,840
Subtotal 1,175,248,217 1,175,248,217 1,175,248,217
Less Total Deductions 236,052,549   236,052,549 236,052,549
Total Taxable Value 939,195,668 939,195,668 939,195,668 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
983,436,549 939,195,668 954,603,244 910,362,363


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
44,240,881 28,833,305


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
983,436,549 939,195,668 954,603,244 910,362,363

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