taxes Property Tax Assistance

2023 ISD Summary Worksheet

021-Brazos/Brazos County

021-902/Bryan ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,570,029,792 0.9724 7,784,892,834 7,570,029,792
B - MULTIFAMILY 1,274,300,408 0.9963 1,279,032,829 1,274,300,408
C1 - VACANT LOTS 241,765,538 N/A 241,765,538 241,765,538
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 31,976,317 1.2732 25,115,626 31,976,317
D2 - FARM & RANCH IMP 29,108,821 N/A 29,108,821 29,108,821
E - NON-AG LAND AND IMPROVEMENTS 976,108,381 0.9547 1,022,424,197 976,108,381
F1 - COMMERCIAL REAL 1,964,369,319 0.9759 2,012,879,720 1,964,369,319
F2 - INDUSTRIAL REAL 494,691,509 N/A 494,691,509 494,691,509
G - ALL MINERALS 935,809,642 1.0027 933,289,760 935,809,642
J - ALL UTILITIES 242,979,292 N/A 242,979,292 242,979,292
L1 - COMMERCIAL PERSONAL 771,984,349 0.9642 800,647,531 771,984,349
L2 - INDUSTRIAL PERSONAL 731,644,589 N/A 731,644,589 731,644,589
M1 - MOBILE HOMES 88,300,821 N/A 88,300,821 88,300,821
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 16,856,767 N/A 16,856,767 16,856,767
S - SPECIAL INVENTORY 52,361,338 N/A 52,361,338 52,361,338
Subtotal 15,422,286,883 0 15,755,991,172 15,422,286,883
Less Total Deductions 2,917,172,405 0 2,989,302,183 2,917,172,405
Total Taxable Value 12,505,114,478 0 12,766,688,989 12,505,114,478

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 13,426,177,868 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,505,114,478 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 13,426,177,868 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,505,114,478 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,690,822,868 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 13,867,252,868 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 12,546,687,909 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 13,580,430,870 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,659,367,480 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 13,580,430,870 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,659,367,480 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,845,075,870 T13 plus the loss to the chapter 313 agreement
T16 14,021,505,870 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 12,700,940,911 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 921,063,390 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 264,645,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 176,430,000 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

198-Robertson/Robertson County

021-902/Bryan ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 712,802 N/A 712,802 712,802
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 92,233 N/A 92,233 92,233
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 458,111 N/A 458,111 458,111
D2 - FARM & RANCH IMP 533,032 N/A 533,032 533,032
E - NON-AG LAND AND IMPROVEMENTS 8,996,605 N/A 8,996,605 8,996,605
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 32,015,616 N/A 32,015,616 32,015,616
J - ALL UTILITIES 94,162 N/A 94,162 94,162
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 247,726 N/A 247,726 247,726
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 43,150,287 0 43,150,287 43,150,287
Less Total Deductions 2,966,633 0 2,966,633 2,966,633
Total Taxable Value 40,183,654 0 40,183,654 40,183,654

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 40,780,498 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 40,183,654 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 40,780,498 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 40,183,654 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 41,065,498 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 41,255,498 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 40,568,504 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 40,780,498 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 40,183,654 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 40,780,498 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 40,183,654 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 41,065,498 T13 plus the loss to the chapter 313 agreement
T16 41,255,498 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 40,568,504 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 596,844 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 285,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 190,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

021-902-02/Bryan ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 7,570,742,594 0.9724 7,785,605,636 7,570,742,594
B - MULTIFAMILY 1,274,300,408 0.9963 1,279,032,829 1,274,300,408
C1 - VACANT LOTS 241,857,771 N/A 241,857,771 241,857,771
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 32,434,428 1.2683 25,573,737 32,434,428
D2 - FARM & RANCH IMP 29,641,853 N/A 29,641,853 29,641,853
E - NON-AG LAND AND IMPROVEMENTS 985,104,986 0.9551 1,031,420,802 985,104,986
F1 - COMMERCIAL REAL 1,964,369,319 0.9759 2,012,879,720 1,964,369,319
F2 - INDUSTRIAL REAL 494,691,509 N/A 494,691,509 494,691,509
G - ALL MINERALS 967,825,258 1.0026 965,305,376 967,825,258
J - ALL UTILITIES 243,073,454 N/A 243,073,454 243,073,454
L1 - COMMERCIAL PERSONAL 771,984,349 0.9642 800,647,531 771,984,349
L2 - INDUSTRIAL PERSONAL 731,644,589 N/A 731,644,589 731,644,589
M1 - MOBILE HOMES 88,548,547 N/A 88,548,547 88,548,547
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 16,856,767 N/A 16,856,767 16,856,767
S - SPECIAL INVENTORY 52,361,338 N/A 52,361,338 52,361,338
Subtotal 15,465,437,170 15,799,141,459 15,465,437,170
Less Total Deductions 2,920,139,038 2,992,268,816 2,920,139,038
Total Taxable Value 12,545,298,132 12,806,872,643 12,545,298,132

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 13,466,958,366 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,545,298,132 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 13,466,958,366 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,545,298,132 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 13,731,888,366 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 13,908,508,366 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 12,587,256,413 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 13,621,211,368 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,699,551,134 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 13,621,211,368 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,699,551,134 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 13,886,141,368 T13 plus the loss to the chapter 313 agreement
T16 14,062,761,368 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 12,741,509,415 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 921,660,234 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 264,930,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 176,620,000 Loss to Second Previous Homestead Increase