taxes Property Tax Assistance

2022 ISD Summary Worksheet

121-Jasper /Jasper County

121-902/Brookeland ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 362,905,040 0.8632 420,418,258 420,418,258
B - MULTIFAMILY 482,541 N/A 482,541 482,541
C1 - VACANT LOTS 38,515,161 0.9823 39,209,163 39,209,163
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,074,042 1.0270 3,966,851 3,966,851
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 41,225,503 0.6756 61,020,579 61,020,579
F1 - COMMERCIAL REAL 10,229,280 N/A 10,229,280 10,229,280
F2 - INDUSTRIAL REAL 1,077,117 N/A 1,077,117 1,077,117
G - ALL MINERALS 94,812 N/A 94,812 94,812
J - ALL UTILITIES 16,067,158 N/A 16,067,158 16,067,158
L1 - COMMERCIAL PERSONAL 864,559 N/A 864,559 864,559
L2 - INDUSTRIAL PERSONAL 10,473,999 N/A 10,473,999 10,473,999
M1 - MOBILE HOMES 3,089,134 N/A 3,089,134 3,089,134
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,183,522 N/A 1,183,522 1,183,522
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 490,281,868 0 568,176,973 568,176,973
Less Total Deductions 108,834,621 0 128,005,780 128,005,780
Total Taxable Value 381,447,247 0 440,171,193 440,171,193

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
447,723,948 440,171,193 433,868,789 426,316,034 454,443,948


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
7,552,755 13,855,159 6,720,000


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
447,723,948 440,171,193 433,868,789 426,316,034 454,443,948

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 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)

176-Newton /Newton County

121-902/Brookeland ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 343,145 N/A 343,145 343,145
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 81,503 N/A 81,503 81,503
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,798,211 N/A 2,798,211 2,798,211
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 540,241 N/A 540,241 540,241
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 239,940 N/A 239,940 239,940
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 167,217 N/A 167,217 167,217
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 4,170,257 0 4,170,257 4,170,257
Less Total Deductions 547,795 0 547,795 547,795
Total Taxable Value 3,622,462 0 3,622,462 3,622,462

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
3,679,909 3,622,462 3,664,926 3,607,479 3,789,909


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
57,447 14,983 110,000


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
3,679,909 3,622,462 3,664,926 3,607,479 3,789,909

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

202-Sabine /Sabine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 25,714,230 0.7206 35,684,471 35,684,471
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,163,290 0.7967 2,715,313 2,715,313
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,170,690 0.9489 2,287,551 2,287,551
D2 - FARM & RANCH IMP 33,990 N/A 33,990 33,990
E - NON-AG LAND AND IMPROVEMENTS 2,923,470 0.8469 3,451,966 3,451,966
F1 - COMMERCIAL REAL 2,601,890 0.9014 2,886,499 2,886,499
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 22,350 N/A 22,350 22,350
J - ALL UTILITIES 7,210,800 0.9234 7,808,967 7,808,967
L1 - COMMERCIAL PERSONAL 101,667 N/A 101,667 101,667
L2 - INDUSTRIAL PERSONAL 215,060 N/A 215,060 215,060
M1 - MOBILE HOMES 916,900 N/A 916,900 916,900
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 89,660 N/A 89,660 89,660
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 44,163,997 0 56,214,394 56,214,394
Less Total Deductions 9,752,342 0 13,065,016 13,065,016
Total Taxable Value 34,411,655 0 43,149,378 43,149,378

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
44,441,698 43,149,378 43,514,439 42,222,119 45,881,698


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
1,292,320 927,259 1,440,000


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
44,441,698 43,149,378 43,514,439 42,222,119 45,881,698

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 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 /San Augustine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 24,854,170 N/A 24,854,170 24,854,170
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,780,800 N/A 2,780,800 2,780,800
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,967,870 N/A 1,967,870 1,967,870
D2 - FARM & RANCH IMP 198,630 N/A 198,630 198,630
E - NON-AG LAND AND IMPROVEMENTS 1,046,430 N/A 1,046,430 1,046,430
F1 - COMMERCIAL REAL 258,590 N/A 258,590 258,590
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 26,400 N/A 26,400 26,400
J - ALL UTILITIES 7,140,090 N/A 7,140,090 7,140,090
L1 - COMMERCIAL PERSONAL 76,660 N/A 76,660 76,660
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 173,300 N/A 173,300 173,300
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 15,000 N/A 15,000 15,000
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 38,537,940 0 38,537,940 38,537,940
Less Total Deductions 4,887,103 0 4,887,103 4,887,103
Total Taxable Value 33,650,837 0 33,650,837 33,650,837

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
34,291,667 33,650,837 33,854,487 33,213,657 35,171,667


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
640,830 437,180 880,000


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
34,291,667 33,650,837 33,854,487 33,213,657 35,171,667

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

121-902-02/Brookeland ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 413,816,585 0.8598 481,300,044 481,300,044
B - MULTIFAMILY 482,541 N/A 482,541 482,541
C1 - VACANT LOTS 43,540,754 0.9722 44,786,779 44,786,779
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,010,813 0.9991 11,020,483 11,020,483
D2 - FARM & RANCH IMP 232,620 N/A 232,620 232,620
E - NON-AG LAND AND IMPROVEMENTS 45,735,644 0.6923 66,059,216 66,059,216
F1 - COMMERCIAL REAL 13,089,760 0.9787 13,374,369 13,374,369
F2 - INDUSTRIAL REAL 1,077,117 N/A 1,077,117 1,077,117
G - ALL MINERALS 143,562 N/A 143,562 143,562
J - ALL UTILITIES 30,657,988 0.9809 31,256,155 31,256,155
L1 - COMMERCIAL PERSONAL 1,042,886 N/A 1,042,886 1,042,886
L2 - INDUSTRIAL PERSONAL 10,689,059 N/A 10,689,059 10,689,059
M1 - MOBILE HOMES 4,346,551 N/A 4,346,551 4,346,551
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,288,182 N/A 1,288,182 1,288,182
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 577,154,062 667,099,564 667,099,564
Less Total Deductions 124,021,861 146,505,694 146,505,694
Total Taxable Value 453,132,201 520,593,870 520,593,870

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
530,137,222 520,593,870 514,902,641 505,359,289 539,287,222


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
9,543,352 15,234,581 9,150,000


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
530,137,222 520,593,870 514,902,641 505,359,289 539,287,222

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