taxes Property Tax Assistance

2018 ISD Summary Worksheet

121/Jasper

121-902/Brookeland ISD

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


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 195,858,042 .8789 222,844,512 195,858,042
B. Multi-Family Residences 95,426 N/A 95,426 95,426
C1. Vacant Lots 16,622,254 .8089 20,549,208 16,622,254
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 4,126,740 1.0082 4,093,324 4,126,740
D2. Real Prop Farm & Ranch 32,340 N/A 32,340 32,340
E. Real Prop NonQual Acres 21,277,939 .8786 24,218,005 21,277,939
F1. Commercial Real 6,649,487 N/A 6,649,487 6,649,487
F2. Industrial Real 46,637 N/A 46,637 46,637
G. Oil, Gas, Minerals 670,564 N/A 670,564 670,564
J. Utilities 13,051,910 N/A 13,051,910 13,051,910
L1. Commercial Personal 1,290,779 N/A 1,290,779 1,290,779
L2. Industrial Personal 11,013,515 N/A 11,013,515 11,013,515
M. Other Personal 2,673,047 N/A 2,673,047 2,673,047
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 496,160 N/A 496,160 496,160
S. Special Inventory 0 N/A 0 0
Subtotal 273,904,840 307,724,914 273,904,840
Less Total Deductions 37,808,780   44,359,482 37,808,780
Total Taxable Value 236,096,060 263,365,432 236,096,060 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
240,968,666 236,096,060 232,446,551 227,573,945


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
4,872,606 8,522,115


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
240,968,666 236,096,060 232,446,551 227,573,945

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 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 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 256,378 N/A 256,378 256,378
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) 3,160,739 N/A 3,160,739 3,160,739
D2. Real Prop Farm & Ranch 10,953 N/A 10,953 10,953
E. Real Prop NonQual Acres 255,282 N/A 255,282 255,282
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 534,850 N/A 534,850 534,850
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 139,180 N/A 139,180 139,180
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 4,469,146 4,469,146 4,469,146
Less Total Deductions 452,152   452,152 452,152
Total Taxable Value 4,016,994 4,016,994 4,016,994 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
4,082,927 4,016,994 4,053,192 3,987,259


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
65,933 29,735


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
4,082,927 4,016,994 4,053,192 3,987,259

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 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 20,918,755 .7465 28,022,445 28,022,445
B. Multi-Family Residences 17,460 N/A 17,460 17,460
C1. Vacant Lots 1,056,000 N/A 1,056,000 1,056,000
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,942,800 .8342 2,328,803 2,328,803
D2. Real Prop Farm & Ranch 70,970 N/A 70,970 70,970
E. Real Prop NonQual Acres 2,260,380 .7359 3,071,586 3,071,586
F1. Commercial Real 1,824,300 N/A 1,824,300 1,824,300
F2. Industrial Real 41,900 N/A 41,900 41,900
G. Oil, Gas, Minerals 21,520 N/A 21,520 21,520
J. Utilities 6,408,000 N/A 6,408,000 6,408,000
L1. Commercial Personal 125,930 N/A 125,930 125,930
L2. Industrial Personal 143,300 N/A 143,300 143,300
M. Other Personal 348,960 N/A 348,960 348,960
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 24,800 N/A 24,800 24,800
S. Special Inventory 0 N/A 0 0
Subtotal 35,205,075 43,505,974 43,505,974
Less Total Deductions 7,956,122   10,594,982 10,594,982
Total Taxable Value 27,248,953 32,910,992 32,910,992 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
33,844,632 32,910,992 33,078,688 32,145,048


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
933,640 765,944


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
33,844,632 32,910,992 33,078,688 32,145,048

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 taxable value to be invalid, and state value was certified because your local value

did not exceed the state value and:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)

203/San Augustine

121-902/Brookeland ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 15,414,610 N/A 15,414,610 15,414,610
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 2,842,420 N/A 2,842,420 2,842,420
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 2,110,400 N/A 2,110,400 2,110,400
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 322,610 N/A 322,610 322,610
F1. Commercial Real 144,070 N/A 144,070 144,070
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 26,390 N/A 26,390 26,390
J. Utilities 1,450,120 N/A 1,450,120 1,450,120
L1. Commercial Personal 30,770 N/A 30,770 30,770
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 222,480 N/A 222,480 222,480
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 22,574,370 22,574,370 22,574,370
Less Total Deductions 4,182,981   4,182,981 4,182,981
Total Taxable Value 18,391,389 18,391,389 18,391,389 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
19,069,319 18,391,389 18,746,094 18,068,164


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
677,930 323,225


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
19,069,319 18,391,389 18,746,094 18,068,164

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 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 232,447,785 .8721 266,537,945 239,551,475
B. Multi-Family Residences 112,886 N/A 112,886 112,886
C1. Vacant Lots 20,632,438 .8401 24,559,392 20,632,438
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 11,340,679 .9698 11,693,266 11,726,682
D2. Real Prop Farm & Ranch 114,263 N/A 114,263 114,263
E. Real Prop NonQual Acres 24,116,211 .8654 27,867,483 24,927,417
F1. Commercial Real 8,617,857 N/A 8,617,857 8,617,857
F2. Industrial Real 88,537 N/A 88,537 88,537
G. Oil, Gas, Minerals 718,474 N/A 718,474 718,474
J. Utilities 21,444,880 N/A 21,444,880 21,444,880
L1. Commercial Personal 1,447,479 N/A 1,447,479 1,447,479
L2. Industrial Personal 11,156,815 N/A 11,156,815 11,156,815
M. Other Personal 3,383,667 N/A 3,383,667 3,383,667
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 531,460 N/A 531,460 531,460
S. Special Inventory 0 N/A 0 0
Subtotal 336,153,431 378,274,404 344,454,330
Less Total Deductions 50,400,035   59,589,597 53,038,895
Total Taxable Value 285,753,396 318,684,807 291,415,435 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

Comptroller Of Public Accounts - Property Tax Division

2018 ISD Summary Worksheet

121-902/Brookeland ISD

Final Values Worksheet

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
297,965,544 291,415,435 288,324,525 281,774,416


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
6,550,109 9,641,019


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
297,965,544 291,415,435 288,324,525 281,774,416

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