taxes Property Tax Assistance

2023 ISD Summary Worksheet

Brookeland ISD (all splits)   Jasper County   Newton County   Sabine County   San Augustine County  

121-Jasper/Jasper County

121-902/Brookeland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 363,106,170 0.8657 419,436,491 419,436,491
B - MULTIFAMILY 365,000 N/A 365,000 365,000
C1 - VACANT LOTS 48,104,162 1.0076 47,741,328 47,741,328
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,788,324 1.0418 3,636,378 3,636,378
D2 - FARM & RANCH IMP 570,496 N/A 570,496 570,496
E - NON-AG LAND AND IMPROVEMENTS 34,939,500 0.9504 36,762,942 36,762,942
F1 - COMMERCIAL REAL 11,289,463 N/A 11,289,463 11,289,463
F2 - INDUSTRIAL REAL 1,440,132 N/A 1,440,132 1,440,132
G - ALL MINERALS 2,952,161 N/A 2,952,161 2,952,161
J - ALL UTILITIES 19,208,987 N/A 19,208,987 19,208,987
L1 - COMMERCIAL PERSONAL 1,448,188 N/A 1,448,188 1,448,188
L2 - INDUSTRIAL PERSONAL 10,047,550 N/A 10,047,550 10,047,550
M1 - MOBILE HOMES 3,438,999 N/A 3,438,999 3,438,999
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,222,550 N/A 1,222,550 1,222,550
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 501,921,682 0 559,560,665 559,560,665
Less Total Deductions 137,551,361 0 156,829,092 156,829,092
Total Taxable Value 364,370,321 0 402,731,573 402,731,573

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 431,781,847 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 402,731,573 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 416,624,751 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 387,574,477 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 442,656,847 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 449,906,847 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 403,018,461 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 431,781,847 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 402,731,573 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 416,624,751 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 387,574,477 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 442,656,847 T13 plus the loss to the chapter 313 agreement
T16 449,906,847 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 403,018,461 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 29,050,274 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 15,157,096 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,875,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,250,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE


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176-Newton/Newton County

121-902/Brookeland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 457,059 N/A 457,059 457,059
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 37,200 N/A 37,200 37,200
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,572,486 N/A 2,572,486 2,572,486
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 831,257 N/A 831,257 831,257
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 273,250 N/A 273,250 273,250
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 90,729 N/A 90,729 90,729
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 4,261,981 0 4,261,981 4,261,981
Less Total Deductions 709,815 0 709,815 709,815
Total Taxable Value 3,552,166 0 3,552,166 3,552,166

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 3,616,483 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,552,166 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 3,616,483 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,552,166 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,781,483 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,891,483 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,552,166 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 3,616,483 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,552,166 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 3,616,483 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,552,166 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,781,483 T13 plus the loss to the chapter 313 agreement
T16 3,891,483 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,552,166 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 64,317 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 165,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 110,000 Loss to Second Previous Homestead Increase

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


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202-Sabine/Sabine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 39,862,520 0.9681 41,176,036 39,862,520
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,520,820 N/A 2,520,820 2,520,820
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,971,460 1.0621 1,856,225 1,971,460
D2 - FARM & RANCH IMP 38,110 N/A 38,110 38,110
E - NON-AG LAND AND IMPROVEMENTS 3,528,670 0.8555 4,124,687 3,528,670
F1 - COMMERCIAL REAL 3,172,890 0.9246 3,431,635 3,172,890
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 22,350 N/A 22,350 22,350
J - ALL UTILITIES 7,592,090 1.0055 7,550,562 7,592,090
L1 - COMMERCIAL PERSONAL 190,427 N/A 190,427 190,427
L2 - INDUSTRIAL PERSONAL 151,060 N/A 151,060 151,060
M1 - MOBILE HOMES 1,071,250 N/A 1,071,250 1,071,250
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 107,950 N/A 107,950 107,950
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 60,229,597 0 62,241,112 60,229,597
Less Total Deductions 17,785,150 0 18,216,735 17,785,150
Total Taxable Value 42,444,447 0 44,024,377 42,444,447

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 46,332,767 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 42,444,447 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 45,584,555 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 41,696,235 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 48,537,767 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 50,007,767 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 42,444,447 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 46,332,767 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 42,444,447 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 45,584,555 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 41,696,235 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 48,537,767 T13 plus the loss to the chapter 313 agreement
T16 50,007,767 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 42,444,447 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,888,320 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 748,212 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,205,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,470,000 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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203-San Augustine/San Augustine County

121-902/Brookeland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 34,832,300 N/A 34,832,300 34,832,300
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,773,580 N/A 2,773,580 2,773,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,747,150 N/A 1,747,150 1,747,150
D2 - FARM & RANCH IMP 240,060 N/A 240,060 240,060
E - NON-AG LAND AND IMPROVEMENTS 1,306,900 N/A 1,306,900 1,306,900
F1 - COMMERCIAL REAL 235,620 N/A 235,620 235,620
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 26,400 N/A 26,400 26,400
J - ALL UTILITIES 7,699,710 N/A 7,699,710 7,699,710
L1 - COMMERCIAL PERSONAL 66,610 N/A 66,610 66,610
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 550,200 N/A 550,200 550,200
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 49,493,530 0 49,493,530 49,493,530
Less Total Deductions 9,302,665 0 9,302,665 9,302,665
Total Taxable Value 40,190,865 0 40,190,865 40,190,865

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 41,806,785 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 40,190,865 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 41,481,470 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 39,865,550 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 43,186,785 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 44,106,785 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 40,988,292 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 41,806,785 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 40,190,865 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 41,481,470 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 39,865,550 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 43,186,785 T13 plus the loss to the chapter 313 agreement
T16 44,106,785 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 40,988,292 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,615,920 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 325,315 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,380,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 920,000 Loss to Second Previous Homestead Increase

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


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121-902-02/Brookeland ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 438,258,049 0.8838 495,901,886 494,588,370
B - MULTIFAMILY 365,000 N/A 365,000 365,000
C1 - VACANT LOTS 53,435,762 1.0068 53,072,928 53,072,928
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,079,420 1.0272 9,812,239 9,927,474
D2 - FARM & RANCH IMP 848,666 N/A 848,666 848,666
E - NON-AG LAND AND IMPROVEMENTS 40,606,327 0.9438 43,025,786 42,429,769
F1 - COMMERCIAL REAL 14,697,973 0.9827 14,956,718 14,697,973
F2 - INDUSTRIAL REAL 1,440,132 N/A 1,440,132 1,440,132
G - ALL MINERALS 3,000,911 N/A 3,000,911 3,000,911
J - ALL UTILITIES 34,774,037 1.0012 34,732,509 34,774,037
L1 - COMMERCIAL PERSONAL 1,705,225 N/A 1,705,225 1,705,225
L2 - INDUSTRIAL PERSONAL 10,198,610 N/A 10,198,610 10,198,610
M1 - MOBILE HOMES 5,151,178 N/A 5,151,178 5,151,178
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,345,500 N/A 1,345,500 1,345,500
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 615,906,790 675,557,288 673,545,773
Less Total Deductions 165,348,991 185,058,307 184,626,722
Total Taxable Value 450,557,799 490,498,981 488,919,051

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 523,537,882 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 488,919,051 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 507,307,259 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 472,688,428 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 538,162,882 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 547,912,882 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 490,003,366 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 523,537,882 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 488,919,051 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 507,307,259 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 472,688,428 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 538,162,882 T13 plus the loss to the chapter 313 agreement
T16 547,912,882 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 490,003,366 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 34,618,831 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 16,230,623 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,625,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 9,750,000 Loss to Second Previous Homestead Increase

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