taxes Property Tax Assistance

2022 ISD Summary Worksheet

020-Brazoria /Brazoria County

020-907/Columbia-Brazoria ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,392,637,494	0.9445	1,474,470,613	1,392,637,494
B - MULTIFAMILY	18,200,065	N/A	18,200,065	18,200,065
C1 - VACANT LOTS	95,509,027	N/A	95,509,027	95,509,027
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,357,636	1.2122	6,069,455	7,357,636
D2 - FARM & RANCH IMP	3,670,951	N/A	3,670,951	3,670,951
E - NON-AG LAND AND IMPROVEMENTS	203,746,674	0.9116	223,504,469	203,746,674
F1 - COMMERCIAL REAL	115,980,575	0.7557	153,474,362	115,980,575
F2 - INDUSTRIAL REAL	279,265,010	N/A	279,265,010	279,265,010
G - ALL MINERALS	8,300,493	N/A	8,300,493	8,300,493
J - ALL UTILITIES	316,519,460	0.8529	371,109,696	316,519,460
L1 - COMMERCIAL PERSONAL	30,857,580	N/A	30,857,580	30,857,580
L2 - INDUSTRIAL PERSONAL	133,839,020	N/A	133,839,020	133,839,020
M1 - MOBILE HOMES	20,034,030	N/A	20,034,030	20,034,030
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	15,265,900	N/A	15,265,900	15,265,900
S - SPECIAL INVENTORY	375,920	N/A	375,920	375,920
Subtotal	2,641,559,835	0	2,833,946,591	2,641,559,835
Less Total Deductions	569,586,834	0	599,890,805	569,586,834
Total Taxable Value	2,071,973,001	0	2,234,055,786	2,071,973,001

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
2,145,343,348	2,071,973,001	2,095,240,017	2,021,869,670	2,200,713,348

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
73,370,347	50,103,331	55,370,000

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
2,145,343,348	2,071,973,001	2,095,240,017	2,021,869,670	2,200,713,348

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 ONE OF THE GRACE PERIOD

020-907-02/Columbia-Brazoria ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,392,637,494	0.9445	1,474,470,613	1,392,637,494
B - MULTIFAMILY	18,200,065	N/A	18,200,065	18,200,065
C1 - VACANT LOTS	95,509,027	N/A	95,509,027	95,509,027
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,357,636	1.2122	6,069,455	7,357,636
D2 - FARM & RANCH IMP	3,670,951	N/A	3,670,951	3,670,951
E - NON-AG LAND AND IMPROVEMENTS	203,746,674	0.9116	223,504,469	203,746,674
F1 - COMMERCIAL REAL	115,980,575	0.7557	153,474,362	115,980,575
F2 - INDUSTRIAL REAL	279,265,010	N/A	279,265,010	279,265,010
G - ALL MINERALS	8,300,493	N/A	8,300,493	8,300,493
J - ALL UTILITIES	316,519,460	0.8529	371,109,696	316,519,460
L1 - COMMERCIAL PERSONAL	30,857,580	N/A	30,857,580	30,857,580
L2 - INDUSTRIAL PERSONAL	133,839,020	N/A	133,839,020	133,839,020
M1 - MOBILE HOMES	20,034,030	N/A	20,034,030	20,034,030
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	15,265,900	N/A	15,265,900	15,265,900
S - SPECIAL INVENTORY	375,920	N/A	375,920	375,920
Subtotal	2,641,559,835		2,833,946,591	2,641,559,835
Less Total Deductions	569,586,834		599,890,805	569,586,834
Total Taxable Value	2,071,973,001		2,234,055,786	2,071,973,001

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
2,145,343,348	2,071,973,001	2,095,240,017	2,021,869,670	2,200,713,348

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
73,370,347	50,103,331	55,370,000

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
2,145,343,348	2,071,973,001	2,095,240,017	2,021,869,670	2,200,713,348

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