taxes Property Tax Assistance

2022 ISD Summary Worksheet

025-Brown /Brown County

025-908/Brookesmith ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	9,994,310	0.9697	10,306,600	9,994,310
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	771,090	N/A	771,090	771,090
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,490,420	1.3439	5,573,463	7,490,420
D2 - FARM & RANCH IMP	3,988,770	N/A	3,988,770	3,988,770
E - NON-AG LAND AND IMPROVEMENTS	83,591,940	0.9410	88,833,092	83,591,940
F1 - COMMERCIAL REAL	89,810	N/A	89,810	89,810
F2 - INDUSTRIAL REAL	5,907,600	N/A	5,907,600	5,907,600
G - ALL MINERALS	376,531	N/A	376,531	376,531
J - ALL UTILITIES	62,516,590	0.8912	70,148,777	62,516,590
L1 - COMMERCIAL PERSONAL	1,819,470	N/A	1,819,470	1,819,470
L2 - INDUSTRIAL PERSONAL	1,205,190	N/A	1,205,190	1,205,190
M1 - MOBILE HOMES	1,549,870	N/A	1,549,870	1,549,870
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	179,301,591	0	190,570,263	179,301,591
Less Total Deductions	24,547,376	0	25,476,390	24,547,376
Total Taxable Value	154,754,215	0	165,093,873	154,754,215

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
158,004,174	154,754,215	158,004,174	154,754,215	160,634,174

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
3,249,959	0	2,630,000

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
158,004,174	154,754,215	158,004,174	154,754,215	160,634,174

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

167-Mills /Mills County

025-908/Brookesmith ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	256,850	N/A	256,850	256,850
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	0	N/A	0	0
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	893,510	N/A	893,510	893,510
D2 - FARM & RANCH IMP	263,200	N/A	263,200	263,200
E - NON-AG LAND AND IMPROVEMENTS	3,876,980	N/A	3,876,980	3,876,980
F1 - COMMERCIAL REAL	0	N/A	0	0
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	117,210	N/A	117,210	117,210
L1 - COMMERCIAL PERSONAL	139,540	N/A	139,540	139,540
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	81,750	N/A	81,750	81,750
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	5,629,040	0	5,629,040	5,629,040
Less Total Deductions	1,258,449	0	1,258,449	1,258,449
Total Taxable Value	4,370,591	0	4,370,591	4,370,591

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
4,599,461	4,370,591	4,599,461	4,370,591	4,779,461

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
228,870	0	180,000

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
4,599,461	4,370,591	4,599,461	4,370,591	4,779,461

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

025-908-02/Brookesmith ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	10,251,160	0.9704	10,563,450	10,251,160
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	771,090	N/A	771,090	771,090
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	8,383,930	1.2964	6,466,973	8,383,930
D2 - FARM & RANCH IMP	4,251,970	N/A	4,251,970	4,251,970
E - NON-AG LAND AND IMPROVEMENTS	87,468,920	0.9435	92,710,072	87,468,920
F1 - COMMERCIAL REAL	89,810	N/A	89,810	89,810
F2 - INDUSTRIAL REAL	5,907,600	N/A	5,907,600	5,907,600
G - ALL MINERALS	376,531	N/A	376,531	376,531
J - ALL UTILITIES	62,633,800	0.8914	70,265,987	62,633,800
L1 - COMMERCIAL PERSONAL	1,959,010	N/A	1,959,010	1,959,010
L2 - INDUSTRIAL PERSONAL	1,205,190	N/A	1,205,190	1,205,190
M1 - MOBILE HOMES	1,631,620	N/A	1,631,620	1,631,620
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	184,930,631		196,199,303	184,930,631
Less Total Deductions	25,805,825		26,734,839	25,805,825
Total Taxable Value	159,124,806		169,464,464	159,124,806

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
162,603,635	159,124,806	162,603,635	159,124,806	165,413,635

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
3,478,829	0	2,810,000

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
162,603,635	159,124,806	162,603,635	159,124,806	165,413,635

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