taxes Property Tax Assistance

2023 ISD Summary Worksheet

Columbia-Brazoria ISD (all splits)   Brazoria County  

020-Brazoria/Brazoria County

020-907/Columbia-Brazoria ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,847,028,985 1.0484 1,761,759,810 1,847,028,985
B - MULTIFAMILY 29,292,861 N/A 29,292,861 29,292,861
C1 - VACANT LOTS 153,242,329 N/A 153,242,329 153,242,329
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,025,009 1.0393 6,759,544 7,025,009
D2 - FARM & RANCH IMP 4,591,274 N/A 4,591,274 4,591,274
E - NON-AG LAND AND IMPROVEMENTS 273,399,544 0.9933 275,243,677 273,399,544
F1 - COMMERCIAL REAL 184,487,773 0.9923 185,919,352 184,487,773
F2 - INDUSTRIAL REAL 369,315,720 N/A 369,315,720 369,315,720
G - ALL MINERALS 10,753,648 N/A 10,753,648 10,753,648
J - ALL UTILITIES 347,275,890 0.9760 355,815,461 347,275,890
L1 - COMMERCIAL PERSONAL 31,006,300 N/A 31,006,300 31,006,300
L2 - INDUSTRIAL PERSONAL 116,257,990 N/A 116,257,990 116,257,990
M1 - MOBILE HOMES 28,074,439 N/A 28,074,439 28,074,439
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 26,804,125 N/A 26,804,125 26,804,125
S - SPECIAL INVENTORY 350,760 N/A 350,760 350,760
Subtotal 3,428,906,647 0 3,355,187,290 3,428,906,647
Less Total Deductions 1,212,556,292 0 1,174,458,643 1,212,556,292
Total Taxable Value 2,216,350,355 0 2,180,728,647 2,216,350,355

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

Measure Value Description
T1 2,507,800,042 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,216,350,355 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 2,453,187,120 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,161,737,433 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,592,940,042 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,649,700,042 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,362,001,161 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 2,580,007,472 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,288,557,785 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 2,525,394,550 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,233,944,863 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,665,147,472 T13 plus the loss to the chapter 313 agreement
T16 2,721,907,472 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,434,208,591 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 291,449,687 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 54,612,922 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 85,140,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 56,760,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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020-907-02/Columbia-Brazoria ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,847,028,985 1.0484 1,761,759,810 1,847,028,985
B - MULTIFAMILY 29,292,861 N/A 29,292,861 29,292,861
C1 - VACANT LOTS 153,242,329 N/A 153,242,329 153,242,329
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,025,009 1.0393 6,759,544 7,025,009
D2 - FARM & RANCH IMP 4,591,274 N/A 4,591,274 4,591,274
E - NON-AG LAND AND IMPROVEMENTS 273,399,544 0.9933 275,243,677 273,399,544
F1 - COMMERCIAL REAL 184,487,773 0.9923 185,919,352 184,487,773
F2 - INDUSTRIAL REAL 369,315,720 N/A 369,315,720 369,315,720
G - ALL MINERALS 10,753,648 N/A 10,753,648 10,753,648
J - ALL UTILITIES 347,275,890 0.9760 355,815,461 347,275,890
L1 - COMMERCIAL PERSONAL 31,006,300 N/A 31,006,300 31,006,300
L2 - INDUSTRIAL PERSONAL 116,257,990 N/A 116,257,990 116,257,990
M1 - MOBILE HOMES 28,074,439 N/A 28,074,439 28,074,439
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 26,804,125 N/A 26,804,125 26,804,125
S - SPECIAL INVENTORY 350,760 N/A 350,760 350,760
Subtotal 3,428,906,647 3,355,187,290 3,428,906,647
Less Total Deductions 1,212,556,292 1,174,458,643 1,212,556,292
Total Taxable Value 2,216,350,355 2,180,728,647 2,216,350,355

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

Measure Value Description
T1 2,507,800,042 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,216,350,355 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 2,453,187,120 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,161,737,433 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 2,592,940,042 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 2,649,700,042 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 2,362,001,161 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 2,580,007,472 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,288,557,785 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 2,525,394,550 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,233,944,863 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 2,665,147,472 T13 plus the loss to the chapter 313 agreement
T16 2,721,907,472 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 2,434,208,591 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 291,449,687 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 54,612,922 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 85,140,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 56,760,000 Loss to Second Previous Homestead Increase

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