taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

025/Brown

025-902/Brownwood ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 578,975,191 N/A 578,975,191 578,975,191
B. Multi-Family Residences 27,012,000 N/A 27,012,000 27,012,000
C1. Vacant Lots 36,558,834 N/A 36,558,834 36,558,834
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 5,238,080 N/A 5,238,080 5,238,080
D2. Real Prop Farm & Ranch 1,932,540 N/A 1,932,540 1,932,540
E. Real Prop NonQual Acres 60,941,030 N/A 60,941,030 60,941,030
F1. Commercial Real 212,949,801 N/A 212,949,801 212,949,801
F2. Industrial Real 51,959,390 N/A 51,959,390 51,959,390
G. Oil, Gas, Minerals 2,771,556 N/A 2,771,556 2,771,556
J. Utilities 58,897,820 N/A 58,897,820 58,897,820
L1. Commercial Personal 100,846,819 N/A 100,846,819 100,846,819
L2. Industrial Personal 296,398,410 N/A 296,398,410 296,398,410
M. Other Personal 2,119,250 N/A 2,119,250 2,119,250
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 9,566,010 N/A 9,566,010 9,566,010
S. Special Inventory 5,293,730 N/A 5,293,730 5,293,730
Subtotal 1,451,460,461 1,451,460,461 1,451,460,461
Less Total Deductions 189,738,909   189,738,909 189,738,909
Total Taxable Value 1,261,721,552 1,261,721,552 1,261,721,552 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
1,300,505,081 1,261,721,552 1,300,505,081 1,261,721,552


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
38,783,529 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
1,300,505,081 1,261,721,552 1,300,505,081 1,261,721,552

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