taxes Property Tax Assistance

2018 ISD Summary Worksheet

025-Brown

025-902/Brownwood ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. SINGLE-FAMILY RESIDENCES	597,236,977	0.9001	663,522,916	597,236,977
B. MULTIFAMILY RESIDENCES	35,055,340	N/A	35,055,340	35,055,340
C1. VACANT LOTS	43,181,225	N/A	43,181,225	43,181,225
C2. COLONIA LOTS	0	N/A	0	0
D1. QUALIFIED AG LAND	5,896,840	1.2559	4,695,401	5,896,840
D2. REAL PROP:FARM & RANCH	2,145,330	N/A	2,145,330	2,145,330
E. REAL PROP NONQUAL ACREAGE	65,119,781	0.7520	86,595,453	65,119,781
F1. COMMERCIAL REAL	243,882,140	0.9162	266,188,758	243,882,140
F2. INDUSTRIAL REAL	85,497,150	N/A	85,497,150	85,497,150
G. OIL,GAS,MINERALS	48,642	N/A	48,642	48,642
J. UTILITIES	71,064,620	0.9479	74,970,588	71,064,620
L1. COMMERCIAL PERSONAL	105,805,180	1.0139	104,354,650	105,805,180
L2. INDUSTRIAL PERSONAL	352,719,950	N/A	352,719,950	352,719,950
M. MOBILE HOMES	2,201,060	N/A	2,201,060	2,201,060
N. INTANGIBLE PERSONAL PROP	0	N/A	0	0
O. RESIDENTIAL INVENTORY	8,579,130	N/A	8,579,130	8,579,130
S. SPECIAL INVENTORY	5,065,130	N/A	5,065,130	5,065,130
Subtotal	1,623,498,495	0	1,734,820,723	1,623,498,495
Less Total Deductions	177,408,977	0	198,742,359	177,408,977
Total Taxable Value	1,446,089,518	0	1,536,078,364	1,446,089,518

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
1,484,112,877	1,446,089,518	1,484,112,877	1,446,089,518

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
38,023,359	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
1,484,112,877	1,446,089,518	1,484,112,877	1,446,089,518

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

025-902-02/Brownwood ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. SINGLE-FAMILY RESIDENCES	597,236,977	0.9001	663,522,916	597,236,977
B. MULTIFAMILY RESIDENCES	35,055,340	N/A	35,055,340	35,055,340
C1. VACANT LOTS	43,181,225	N/A	43,181,225	43,181,225
C2. COLONIA LOTS	0	N/A	0	0
D1. QUALIFIED AG LAND	5,896,840	1.2559	4,695,401	5,896,840
D2. REAL PROP:FARM & RANCH	2,145,330	N/A	2,145,330	2,145,330
E. REAL PROP NONQUAL ACREAGE	65,119,781	0.7520	86,595,453	65,119,781
F1. COMMERCIAL REAL	243,882,140	0.9162	266,188,758	243,882,140
F2. INDUSTRIAL REAL	85,497,150	N/A	85,497,150	85,497,150
G. OIL,GAS,MINERALS	48,642	N/A	48,642	48,642
J. UTILITIES	71,064,620	0.9479	74,970,588	71,064,620
L1. COMMERCIAL PERSONAL	105,805,180	1.0139	104,354,650	105,805,180
L2. INDUSTRIAL PERSONAL	352,719,950	N/A	352,719,950	352,719,950
M. MOBILE HOMES	2,201,060	N/A	2,201,060	2,201,060
N. INTANGIBLE PERSONAL PROP	0	N/A	0	0
O. RESIDENTIAL INVENTORY	8,579,130	N/A	8,579,130	8,579,130
S. SPECIAL INVENTORY	5,065,130	N/A	5,065,130	5,065,130
Subtotal	1,623,498,495		1,734,820,723	1,623,498,495
Less Total Deductions	177,408,977		198,742,359	177,408,977
Total Taxable Value	1,446,089,518		1,536,078,364	1,446,089,518

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
1,484,112,877	1,446,089,518	1,484,112,877	1,446,089,518

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
38,023,359	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
1,484,112,877	1,446,089,518	1,484,112,877	1,446,089,518

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