taxes Property Tax Assistance

2022 ISD Summary Worksheet

025-Brown/Brown County

025-909/Early ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	244,526,171	0.9314	262,536,151	244,526,171
B - MULTIFAMILY	18,751,820	N/A	18,751,820	18,751,820
C1 - VACANT LOTS	4,224,830	N/A	4,224,830	4,224,830
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	3,996,731	1.2755	3,133,582	3,996,731
D2 - FARM & RANCH IMP	6,440,912	N/A	6,440,912	6,440,912
E - NON-AG LAND AND IMPROVEMENTS	132,964,843	0.9770	136,095,029	132,964,843
F1 - COMMERCIAL REAL	95,819,690	0.9810	97,675,525	95,819,690
F2 - INDUSTRIAL REAL	4,356,490	N/A	4,356,490	4,356,490
G - ALL MINERALS	34,510	N/A	34,510	34,510
J - ALL UTILITIES	14,182,970	N/A	14,182,970	14,182,970
L1 - COMMERCIAL PERSONAL	27,973,730	N/A	27,973,730	27,973,730
L2 - INDUSTRIAL PERSONAL	246,126,240	N/A	246,126,240	246,126,240
M1 - MOBILE HOMES	2,638,270	N/A	2,638,270	2,638,270
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	4,583,460	N/A	4,583,460	4,583,460
Subtotal	806,620,667	0	828,753,519	806,620,667
Less Total Deductions	122,867,245	0	133,215,958	122,867,245
Total Taxable Value	683,753,422	0	695,537,561	683,753,422

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	T13
703,276,194	683,753,422	703,276,194	683,753,422	718,276,194

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
19,522,772	0	15,000,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
703,276,194	683,753,422	703,276,194	683,753,422	718,276,194

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

025-909-02/Early ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	244,526,171	0.9314	262,536,151	244,526,171
B - MULTIFAMILY	18,751,820	N/A	18,751,820	18,751,820
C1 - VACANT LOTS	4,224,830	N/A	4,224,830	4,224,830
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	3,996,731	1.2755	3,133,582	3,996,731
D2 - FARM & RANCH IMP	6,440,912	N/A	6,440,912	6,440,912
E - NON-AG LAND AND IMPROVEMENTS	132,964,843	0.9770	136,095,029	132,964,843
F1 - COMMERCIAL REAL	95,819,690	0.9810	97,675,525	95,819,690
F2 - INDUSTRIAL REAL	4,356,490	N/A	4,356,490	4,356,490
G - ALL MINERALS	34,510	N/A	34,510	34,510
J - ALL UTILITIES	14,182,970	N/A	14,182,970	14,182,970
L1 - COMMERCIAL PERSONAL	27,973,730	N/A	27,973,730	27,973,730
L2 - INDUSTRIAL PERSONAL	246,126,240	N/A	246,126,240	246,126,240
M1 - MOBILE HOMES	2,638,270	N/A	2,638,270	2,638,270
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	4,583,460	N/A	4,583,460	4,583,460
Subtotal	806,620,667		828,753,519	806,620,667
Less Total Deductions	122,867,245		133,215,958	122,867,245
Total Taxable Value	683,753,422		695,537,561	683,753,422

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	T13
703,276,194	683,753,422	703,276,194	683,753,422	718,276,194

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
19,522,772	0	15,000,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
703,276,194	683,753,422	703,276,194	683,753,422	718,276,194

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement