taxes Property Tax Assistance

2022 ISD Summary Worksheet

223-Terry /Terry County

223-901/Brownfield ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	194,113,819	0.7661	253,379,218	194,113,819
B - MULTIFAMILY	1,870,334	N/A	1,870,334	1,870,334
C1 - VACANT LOTS	1,590,431	N/A	1,590,431	1,590,431
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	30,386,491	1.4495	20,963,977	30,386,491
D2 - FARM & RANCH IMP	6,067,812	N/A	6,067,812	6,067,812
E - NON-AG LAND AND IMPROVEMENTS	39,979,862	0.6202	64,462,854	39,979,862
F1 - COMMERCIAL REAL	36,338,475	0.9335	38,927,129	36,338,475
F2 - INDUSTRIAL REAL	19,708,127	N/A	19,708,127	19,708,127
G - ALL MINERALS	202,092,341	1.0257	197,028,703	202,092,341
J - ALL UTILITIES	35,011,370	0.7352	47,621,559	35,011,370
L1 - COMMERCIAL PERSONAL	40,162,835	0.9578	41,932,381	40,162,835
L2 - INDUSTRIAL PERSONAL	14,953,758	N/A	14,953,758	14,953,758
M1 - MOBILE HOMES	1,449,480	N/A	1,449,480	1,449,480
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	6,583,040	N/A	6,583,040	6,583,040
Subtotal	630,308,175	0	716,538,803	630,308,175
Less Total Deductions	64,834,701	0	65,014,230	64,834,701
Total Taxable Value	565,473,474	0	651,524,573	565,473,474

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
575,270,197	565,473,474	575,270,197	565,473,474	594,150,197

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
9,796,723	0	18,880,000

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
575,270,197	565,473,474	575,270,197	565,473,474	594,150,197

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 INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR TWO OF THE GRACE PERIOD

251-Yoakum /Yoakum County

223-901/Brownfield ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	0	N/A	0	0
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	2,461,427	N/A	2,461,427	2,461,427
D2 - FARM & RANCH IMP	57,787	N/A	57,787	57,787
E - NON-AG LAND AND IMPROVEMENTS	1,060,367	N/A	1,060,367	1,060,367
F1 - COMMERCIAL REAL	159,188	N/A	159,188	159,188
F2 - INDUSTRIAL REAL	34,947	N/A	34,947	34,947
G - ALL MINERALS	12,815,521	N/A	12,815,521	12,815,521
J - ALL UTILITIES	1,917,138	N/A	1,917,138	1,917,138
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	1,786,260	N/A	1,786,260	1,786,260
M1 - MOBILE HOMES	0	N/A	0	0
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	20,292,635	0	20,292,635	20,292,635
Less Total Deductions	155,096	0	155,096	155,096
Total Taxable Value	20,137,539	0	20,137,539	20,137,539

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
20,167,539	20,137,539	20,167,539	20,137,539	20,187,539

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
30,000	0	20,000

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
20,167,539	20,137,539	20,167,539	20,137,539	20,187,539

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

223-901-02/Brownfield ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	194,113,819	0.7661	253,379,218	194,113,819
B - MULTIFAMILY	1,870,334	N/A	1,870,334	1,870,334
C1 - VACANT LOTS	1,590,431	N/A	1,590,431	1,590,431
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	32,847,918	1.4022	23,425,404	32,847,918
D2 - FARM & RANCH IMP	6,125,599	N/A	6,125,599	6,125,599
E - NON-AG LAND AND IMPROVEMENTS	41,040,229	0.6263	65,523,221	41,040,229
F1 - COMMERCIAL REAL	36,497,663	0.9338	39,086,317	36,497,663
F2 - INDUSTRIAL REAL	19,743,074	N/A	19,743,074	19,743,074
G - ALL MINERALS	214,907,862	1.0241	209,844,224	214,907,862
J - ALL UTILITIES	36,928,508	0.7454	49,538,697	36,928,508
L1 - COMMERCIAL PERSONAL	40,162,835	0.9578	41,932,381	40,162,835
L2 - INDUSTRIAL PERSONAL	16,740,018	N/A	16,740,018	16,740,018
M1 - MOBILE HOMES	1,449,480	N/A	1,449,480	1,449,480
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	6,583,040	N/A	6,583,040	6,583,040
Subtotal	650,600,810		736,831,438	650,600,810
Less Total Deductions	64,989,797		65,169,326	64,989,797
Total Taxable Value	585,611,013		671,662,112	585,611,013

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
595,437,736	585,611,013	595,437,736	585,611,013	614,337,736

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
9,826,723	0	18,900,000

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
595,437,736	585,611,013	595,437,736	585,611,013	614,337,736

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