Professional Documents
Culture Documents
Appraisal District
PURPOSE
The Brazoria County Appraisal District (BCAD) has prepared this report to provide Brazoria County
citizens and taxing jurisdictions with a better understanding of the district's annual responsibilities and
activities . This report includes a general introduction, statistical breakdown of parcels, protests, etc.; a
ratio profile of the county and the most recent Property Value Study conducted by the Texas State
Comptroller.
Tax collection starts in October and November as tax bills go out. Taxpayers
have until January 31 of the following year to pay their taxes. On February 1,
penalty and interest charges begin accumulating on most unpaid tax bills. Taxing
units may start legal action to collect unpaid property taxes once they become
delinquent.
INTRODUCTION
The Brazoria County Appraisal District (SCAD) is a political subdivision of the State of Texas created
effective January 1, 1980. The provisions of the Texas Property Tax Code govern the legal, statutory ,
and administrative requirements of the appraisal district. A member board of directors, appointed by
the taxing units within the boundaries of Brazoria County, constitutes the district's governing body. The
chief appraiser, appointed by the board of directors, is the chief administrator and chief executive officer
of the appraisal district. In 2013 the chief appraiser reported to the board of directors:
Title
Member
Area
Chairperson
Vice-Chairperson
Secretary
Member
Member
Tax AssessorCollector
Glenn W. Salyer
Gail Robinson
Rubye Jo Knight
Susan Spoor
Tommy King
Ro'Vin Garrett
Sweeny, Columbia-Brazoria
Brazosport
Pearland
Angleton
Alvin
Brazoria County
A list of members for the district's appraisal review board and agricultural advisory board can be found
at http://www.brazoriacad .org/agricultural-advisory-board.html and
http://www.brazoriacad.org/appraisal-review-board-arb.html .
The appraisal district is responsible for local property tax appraisal and exemption administration for 64
jurisdictions or taxing units in the county. Each taxing unit, such as the county, a city, school district,
municipal utility districts, etc., sets its own tax rate to generate revenue to pay for such things as pol ice
and fire protection , public schools , road and street maintenance, courts , water and sewer systems , and
other public services . Appraisals established by the appraisal district allocate the year's tax burden on
the basis of each taxable property's January 1st market value. The appraisal district also determines
eligibility for various types of property tax exemptions such as those for homeowners, the elderly ,
disabled veterans , and charitable and religious organizations.
The appraised value of real estate is calculated using specific information about each property. Using
computer-assisted appraisal programs , and recognized appraisal methods and techniques, the appraisal
staff compares that information with the data for similar properties , and with recent market data . The
district follows the standards of the International Association of Assessing Officers (IAAO) regarding its
appraisal practices and procedures , and subscribes to the standards promulgated by the Appraisal
Foundation known as the Uniform Standards of Professional Appraisal Practice (USPAP) to the extent
they are applicable. In cases where the appraisal district contracts for professional valuation services ,
the contract that is entered into by each appraisal firm requires adherence to similar professional
standards.
Except as otherwise provided by the Texas Property Tax Code , all taxable property is appraised at its
"market value" as of January 1st_ Under the tax code , "market value" means the price at which a
property would transfer for cash or its equivalent under prevail ing market conditions if:
exposed for sale in the open market with a reasonable time for the seller to find a purchaser;
both the seller and the buyer know of all the uses and purposes to which the property is adapted
and for which it is capable of being used and of the enforceable restrictions on its use, and ;
both the seller and buyer seek to maximize their gains and neither is in position to take
advantage of the exigencies of the other.
The Property Tax Code defines special appra isal provisions for the va luation of residential homestead
property (Sec. 23.23), productivity (Sec. 23.41 ), and real property inventory (Sec. 23.12), dealer
inventory (Sec. 23.121 , 23.124, 23.1241 and 23.127) nominal (Sec.23.18) or restricted use properties
(Sec. 23.83) and allocation of interstate property (Sec. 23.03) . The owner of real property inventory
may elect to have the inventory appraised at its market value as of September 1st of the year
proceeding the tax year to which the appraisal applies by filing an application with the chief appra iser
requesting that the inventory be appraised as of September 1st_
The Texas Property Tax Code, under Sec. 25.18, requires each appraisal office to implement a plan to
update appraised values for real property at least once every three years . The district's current policy is
to conduct a general reappraisal of real property every three (3) years. However, appraised values are
reviewed annually and are subject to change for purposes of equalization and achieving market
value as prescribed under state law. Personal property renditions are required by law and accepted by
the district annually.
Personnel Resources
The Office of the Chief Appraiser is primarily responsible for overall planning , organizing ,
staffing , coordinating , and controll ing of district operations. The Administration Department's
function is to plan , organize , direct and control the business support functions related to human
resources, budget, finance , records management, purchasing , fixed assets, facilities and postal
services. The Appraisal Department is responsible for the valuation of all real and personal
property accounts. The appraisal divisions include commercial , residential , business personal ,
and industrial. The district's appraisers are subject to provisions of the Property Taxation
Professional Certification Act and must be duly registered with The Texas Department of
Licensing and Regulation .
. The preliminary budget is presented to the board of directors and entities by June 15th
each year and a public hearing is held prior to adoption in September. Financial statements are
audited annually and the financial results of the Brazoria County Appraisal District reflect the
focus on conservative fiscal stewardship utilizing resources in an effective manner.
For 2016 there were 57 employees with a total budget of $4,920,470. The district maintained
records covering 219 ,120 parcels totaling $38,748,461 ,890 in market value and $26,074,256,424 in
taxable value. This equates to a $22.46 per parcel compared to $21.52 in 2015 and $20.13 per parcel in
2014.
2016County Data
BCAD has eight school districts within the county boundaries. Angleton ISO has
approximately 10,000 improved residential real property parcels; 700 improved
4
2016 Annual Report
commercial parcels ; and 8,400 unimproved land parcels. Pearland ISO has
approximately 27 ,500 improved residential real property parcels; 990 improved
commercial parcels ; and 2,500 unimproved land parcels. Alvin ISO has
approximately 25,000 improved residential real property parcels ; 1,330 improved
commercial parcels; and 9,900 unimproved land parcels. Brazosport ISO has
approximately 18,500 improved residential real property parcels ; 1,500 improved
commercial parcels; and 7,000 unimproved land parcels; other school districts
include Danbury, Damon , Sweeny and Columbia Brazoria which have
approximately 13,560 improved residential real property parcels ; 690 improved
commercial parcels ; and 14,300 unimproved land parcels. SCAD appraises
approximately 5,700 personal property manufactured homes and 10,000 lease
and business personal property accounts; SCAD also maintains approximately
3,100 industrial accounts through contracted appraisal services. An allocation of
appraisal staff to parcel ratio is submitted annually to the chief appraiser for
consideration .
Cities are Alvin , Angleton , Brazoria , Village of Brookside , Clute, Danbury,
Freeport, Holiday Lakes , City of Iowa Colony; Hillcrest Village, Jones Creek,
Lake Jackson , Liverpool , Manvel , Oyster Creek, Pearland , Quintana , Richwood ,
Village of Surfside, Sweeny and West Columbia . A list of all taxing jurisdictions
and their respective exemptions and tax rates for 2016 are found at:
http://www.brazoriacad .org/2014-tax-rates.html
Requirements and Responsibilities
The Texas Property Tax Code governs the legal, statutory and administrative
requirements of appraisal districts. A board of directors appointed by the taxing
units constitutes the district's governing body.
Each appraisal district is required to determine the market value of taxable
property and the prescribed equalization. They must comply with mass appraisal
standards of the national Uniform Standards of Professional Appraisal Practices
(USPAP) .
Appraisal Districts DO NOT set tax rates or the amount of taxes owed.
Appraisal Results
The appraisal function for Brazoria County Appraisal District is divided into four
departments - Residential Commercial , Business Personal Property and land .
Industrial and mineral appraisals are contracted through an outside agency.
SCAD has 30 registered appraisers of wh ich 21 have attained the Registered
Professional Appraiser (RPA) state designation.
A mass appraisal report is completed in compliance with USPAP Standard Rule
6-8 and is compliant with USPAP Standard Rule 6-9 . The reappraisal plan , mass
appraisal report and annual report together provide the public an overall
5
2016 Annual Report
NOTICES
135,011
139,324
125,367
109,049
152,803
112,472
132,925
118,536
153,749
162,334
PROTESTS
24 ,607
25 ,294
20 ,534
27 ,786
22 ,788
20 ,428
20 ,606
19,282
23 ,045
27 ,927
IN FORMALS/FORMALS
23 ,286
1,321
24 ,422
872
19,519
1,015
26 ,572
1.214
20 ,187
2,601
17,754
2,674
17,795
2,811
16,768
2,514
20,760
2,285
24 ,566
3,361
2016
176,065 ,
37 ,895
33 ,110
3,409
Of the 3,409 protests scheduled for a formal hearing with the appraisal review
board in 2016, only 952 were attended by the taxpayer.
After the equalization phase , commonly called protest season , the chief
appraiser certified the tax roll and submitted the roll to the taxing jurisdictions
within the boundaries of Brazoria County. The total market value certified by the
chief appraiser for 2014 was $31 ,111 ,542 ,742 ; in 2015 the total that was certified
was $33,561 ,814 ,337 . The 2016 certified tax roll was $37 ,048 ,051 ,480.
To view the 2016 certified roll go to :
http://www.brazoriacad .org/certified-tax-rolls.html
Recognized Achievements
The Brazoria County Appraisal District was part of the bi-annual Property Value
Study (PVS) conducted by the Texas State Comptroller's office in 2016 . The
results will be reported in March of 2017 . The passing ratio is between 95-105% .
The PVS has two functions for school funding purposes: 1) to assess the median
level of appraisal for each CAD ; and 2) to determine if the values are at or near
market value . To view the 2014 study or any previous studies go to :
http://www.window.state .tx.us/propertytax/administration/pvs/findings/2012f/020in
dex.html
In 2015 the comptroller's office recognized BCAD with a rating of EXCEEDS
during the bi-annual Methods and Assistance Program review (MAP). The MAP
review checks and ensures that all districts are compliant with IMO
(International Association of Assessing Officers) and standards adopted in the
tax code and guidelines from the Property Tax Assistance Division of the state
comptroller's office.
Texas has 253 appraisal districts. BCAD is among 41 that are considered Tier 1
- more than $5 billion in value. BCAD receiving the highest level of scoring was
determined after evaluating the district's governance, taxpayers ' assistance
operating procedures and appraisal standards . The district will undergo another
review in 2015 . To view the full 2013 report, go to on this website:
http://www.window.state.tx.us/taxinfo/proptax/map/2011/brazoria-MAP.pdf
VERIFICATION
STATE OF TEXAS
COUNTY OF BRAZORIA
~~
Cheryl Evans
TAMMY Oll=!BA
~,;~r,
e..c.~Yb be 1:
Texas
8
2016 Annual Report
BRAZORIA County
As of Supplement 2
Ag Market:
Timber Market:
Improvement
Autos:
Total Land
(+)
5,786,352,431
Total Improvements
(+)
23,245,216,714
(+)
Value!
Homesite :
Non Homesite :
Personal Property:
Mineral Property:
12,323 ,504,412
10,921 ,712 ,302
Count
Value !
4 ,190,426 ,840
339,818 ,352
0
15,019
35 ,902
Market Value
Non Exempt
Total Productivity Market:
Ag Use:
Timber Use:
Productivity Loss:
10:49:14AM
Value !
2,520 ,133,517
2,093 ,012 ,163
! Land
Homesite:
Non Homesite:
Non Real
11/5/2015
4,530 ,245,192
33,561 ,814,337
Exempt !
1,173,206 ,751
56,013,494
0
0
Productivity Loss
112,640
Appraised Value
1,117,080 ,617
0
Homestead Cap
(-)
(-)
Assessed Value
Total Exemptions Amount
(Breakdown on Next Page)
Net Taxable
1,117,080,617
32,444 ,733,720
212 ,163,868
32 ,232 ,569,852
(-)
8,620,096 ,074
GBC/49
Page 1 of 14
BRAZORIA County
As of Supplement 2
11/5/2015
10:49:48AM
Exemption Breakdown
Exemption
AB
CHODO
CHODO (Partial)
DP
DV1
DV1S
DV2
DV2S
DV3
DV3S
DV4
DV4S
DVCH
DVHS
DVHSS
EX-XD
EX-XD (Prorated)
EX-XG
EX-XJ
EX-XL
EX-XN
EX-XO
EX-XV
EX-XV (Prorated)
EX366
FR
HS
HT
OV65
OV65S
PC
GBC/49
Count
Local
State
Total
1,537,358,072
2,603,590
4,156,720
0
0
0
0
3,296,827
72 ,500
2,707,420
1,537,358,072
2,603,590
4,156,720
170,088,473
3,296 ,827
72 ,500
2,707,420
60,000
3,977,950
41
2,408
443
16
315
8
405
13
836
93
613
38
22
3
170,088,473
0
0
0
0
0
0
0
0
0
0
0
0
60,000
3,977,950
130,000
6,359,854
951 ,377
99 ,176
99,209,425
5,875,978
438,410
130,000
6,359 ,854
951 ,377
99,176
99,209,425
5,875,978
438,410
207
15,455
21
73 ,064
0
0
0
0
0
0
0
0
0
53 ,190
2,196,125,662
37 ,645
1,256,900
9,652,450
2,357,610
61 ,913,400
4,500
2,144,714,698
2,480 ,764
444 ,313
0
0
37 ,645
1,256,900
9,652,450
2,357,610
61 ,913,400
4,500
2,144,714 ,698
2,480 ,764
444,313
53 ,1 90
2,196,125,662
4
18,334
328
86
329,421
1,568,513,905
28,062 ,664
766,763,180
0
0
0
0
329,421
1,568,513,905
28,062 ,664
766,763,180
Totals
6,274,054,877
2,346,041,197
8,620,096,074
6
8
10
572
6,549
Page 2 of 14
BRAZORIA County
As of Supplement 2
j Land
Value
Non Homesite:
Ag Market:
Improvement
Value
Count
Value
9
0
0
4,865 ,740
0
0
Total Land
(+)
80 ,239,120
Total Improvements
(+)
254 ,824,312
(+)
4,865,740
339,929,172
(-)
8,212,269
331 ,716 ,903
(-)
7,778,584
150,605 ,293
104,21 9, 019
Homesite:
Non Homesite:
Autos:
Timber Market:
Personal Property:
Mineral Property:
Market Va l ue
I Ag
Total Productivity Market:
Ag Use:
Timber Use:
Productivity Loss:
10:49:14AM
28,932 ,690
42,832 ,900
8,473,530
Homesite:
Non Rea l
11/5/2015
Non Exempt
Exempt
8,473 ,530
261 ,261
0
0
0
0
0
8,212 ,269
j
Productivity Loss
Appraised Value
Homestead Cap
323,938 ,319
Assessed Value
Total Exemptions Amount
(Breakdown on Next Page)
Net Taxable
(-)
37 ,827 ,523
286,110,796
2007 TIF
Tax Increment Finance Value:
Tax Increment Finance Levy:
GBC/49
29,091 ,123
29,091 ,123
123,928.18
Page 3 of 14
BRAZORIA County
As of Supplement 2
11/5/2015
10:49:48AM
Exemption Breakdown
I Exemption
Count
Local
State
Total
DP
DV1
DV1S
DV2
DV3
10
6
964,435
0
0
0
0
44 ,000
5,000
25 ,500
10,000
964,435
44 ,000
5,000
25,500
10,000
DV4
DV4S
DVHS
HS
OV65
2
642
82
0
28,391 ,001
7,930,552
0
12,000
445,035
0
0
0
12,000
445,035
28,391 ,001
7,930,552
Totals
37,285,988
541 ,535
37,827,523
GBC/49
0
0
0
Page 4 of 14
BRAZORIA County
As of Supplement 2
11/5/2015
Grand Totals
Land
Value
Homesite:
Non Homesite:
Timber Market:
Improvement
Value
Count
Personal Property:
Mineral Property:
Autos:
Total Land
(+)
Total Improvements
(+)
23,500,041 ,026
(+)
4,535,110,932
33,901,743,509
(-)
1,125,292 ,886
32 ,776 ,450,623
(-)
219,942,452
12,474,109,705
11 ,025,931 ,321
Homesite:
Non Homesite:
Non Real
2,549,066,207
2,135 ,845,063
1,180,1 09,921
1,570,360
Ag Market:
Value!
4,195,292,580
339 ,818 ,352
0
15,028
35,902
0
Market Value
I Ag
Total Productivity Market:
Ag Use:
Timber Use:
Productivity Loss:
10:49:1 4AM
Non Exempt
Exempt
1,181 ,680,281
56,274 ,755
112,640
1,125,292 ,886
Productivity Loss
Appraised Value
0
Homestead Cap
32,556 ,508,171
Assessed Value
Total Exemptions Amount
(Breakdown on Next Page)
Net Taxable
(-)
8,657,923 ,597
23 ,898,584 ,574
T11 Zone
Code
2007 TIF
Tax Increment Finance Value:
Tax Increment Finance Levy:
GBC/49
Page 5 of 14
BRAZORIA County
As of Supplement 2
Grand Tota ls
11/5/2015
10:49:48AM
Exemption Breakdown
I Exemption
AB
CHODO
CHODO (Partial)
DP
DV1
DV1S
DV2
DV2S
DV3
DV3S
DV4
DV4S
DVCH
DVHS
DVHSS
EX-XD
EX-XO (Prorated)
EX-XG
EX-XJ
EX-XL
EX-XN
EX-XO
EX-XV
EX-XV (Prorated)
EX366
FR
HS
HT
OV65
OV65S
PC
GBC/49
Cou nt
Local
State
27
0
0
0
0
3,340,827
1,537 ,358,072
2,603,590
4,156,720
171,052 ,908
3,340,827
77,500
2,732 ,920
77,500
2,732 ,920
60,000
3,987 ,950
130,000
6,359,854
60,000
3,987,950
130,000
6,359,854
963,377
99,176
99 ,654,460
5,875 ,978
438,410
41
2,418
449
17
318
8
406
13
838
94
615
38
22
3
6
8
10
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
0
963,377
99 ,176
99 ,654,460
5,875 ,978
438,4 10
37,645
1,256 ,900
9,652,450
2,357 ,610
15,455
21
73,706
4
18,416
328
86
0
0
0
0
0
61 ,913,400
4,500
2,144,714,698
2,480 ,764
444,313
53 ,190
2,224 ,516,663
329,421
1,576,444,457
28 ,062 ,664
766,763 ,180
0
0
0
0
0
0
Totals
6,311 ,340,865
2,346,582,732
572
6,549
207
Page 6 of 14
rota1
37,645
1,256,900
9,652,450
2,357,610
61 ,913,400
4,500
2,144 ,714,698
2,480,764
444,313
53 ,190
2,224 ,516,663
329,421
1,576,444,457
28,062,664
766,763 ,180
8,657,923,597
BRAZORIA County
As of Supplement 2
11/5/2015
10:49:48AM
Count
State Code
Description
A
B
C1
94,727
513
29,245
D1
10,883
D2
E
F1
F2
G1
G3
H2
J1
J2
J3
J4
J6
J7
PIPELAND COMPANY
CABLE TELEVISION COMPANY
L1
L2
M1
RESIDENTIAL INVENTORY
$303 ,036,397
$39,409,200
$0
$14,342,501 ,533
$728,073 ,987
$441 ,77 1, 107
495,660 .0720
$0
$1 ,173,205,947
88,180.2472
$678,050
$15,475,213
984
10,037
$10,283,746
5,166
$112 ,513,746
$740,153,593
$2,336,559,775
294
$1 ,118,402,080
$7,077 ,004,630
20,416
$0
$0
$337 ,363,187
$684 ,251
$0
$0
$3 ,361 ,700
395
37
47
$0
307
$0
416
142
$679 ,860
$0
1,478
$25 ,783,550
145
$3,630
$60 ,593,470
11 ,172
422
$106 ,788,040
$6 ,959 ,640
$65 ,508,337
6,165
4,602
145
22 ,875
Totals
GBC/49
Market Value
GOODS IN TRANSIT
WATER SYSTEMS
J5
Acres
Page 7 of 14
583,840 .3192
$1 ,097,670
$20,411 ,260
$206,019 ,190
$74 ,442 ,170
$69,858 ,530
$393,793,300
$33,256,700
$1,208,297 ,701
$1 ,843,029,890
$83,425 ,570
$144,549,480
$62,608,420
$0
$35 ,857 ,535
$2,230,061 ,000
$1 ,891 ,688,748
$33,561,814,337
BRAZORIA County
As of Supplement 2
11/5/2015
10:49:48AM
j State Code
Description
Count
Acres
Market Value
$2 ,861,410
$40,280
$174,458,470
$47 ,279,520
A
B
C1
91
D1
27
E
F1
L1
67
101
L2
M1
$1 ,179,560
$80,500
RESIDENTIAL INVENTORY
$0
$239,880
$260,130
$6 ,391 ,780
$339,929,172
D2
830
28
$15,670 ,000
$0
$0
$8,473 ,530
$60 ,291
404.7519
$158,570
$2 ,071,460
$0
8
1
Totals
GBC/49
$0
2,060 .1853
Page 8 of 14
2,464 .9372
$3,686,180
$1,179,560
BRAZORIA County
As of Supplement 3
I Land
2,871,61 1,966
2,548,787,223
1,558,827,770
1,631,22 0
Non Homesite:
Ag Market:
Timber Market:
! Improvement
14,378,701,753
12,958,646,690
Non Homesite:
Mineral Property:
Autos :
Total Land
(+)
6,980,858,179
Total Improvements
(+)
27,337,348,443
(+)
4,234,452 ,871
38,552,659,493
(-)
1,504,608,013
37,048,051,480
(-)
544,511 ,778
Value
Homesite:
Personal Property:
1:51 :58PM
Value
Homesite:
Non Real
11/17/2016
Count
Value
15,296
36,637
0
4,031,87 1,950
202,580,92 1
0
Non Exempt
Exempt
1,560,458,990
55,820,157
30,820
1,504,608,013
0
0
0
Market Value
Productivity Loss
Appraised Value
0
Homestead Cap
36 ,503,539,702
Assessed Value
Total Exemptions Amount
(Breakdown on Next Page)
Net Taxable
(-)
2,577 ,030,476
33,926,509 ,226
2007 TIF
Tax Increment Finance Value :
Tax Increment Finance Levy :
CAD/2
1,378,394 ,125
1,378,394,125
0.00
Pag e 1 of 422
BRAZORIA County
As of Supplement 3
11/17/2016
1:52 :31PM
Exemption Breakdown
I Exemption
AB
CHODO (Partial)
DV1
DV1S
DV2
DV2S
DV3
DV3S
DV4
DV4S
DVCH
DVHS
DVHSS
EX-XD
EX-XO (Prorated)
EX-XG
EX-XJ
EX-XL
EX-XN
EX-XO
EX-XV
EX-XV (Prorated)
EX366
FR
MASSS
PC
CAD/2
Count
Local
State
Total
465
18
350
27,282
0
0
0
0
0
3,605,716
87 ,500
2,989 ,500
60,000
4,290 ,980
27 ,282
3,605,716
87 ,500
2,989,500
8
437
13
966
94
2
746
49
18
5
6
8
10
622
0
0
0
0
0
0
0
0
0
0
0
0
0
120,000
7,552 ,014
892 ,140
0
135,055,635
8,005 ,613
360 ,500
43,387
1,238,060
60,000
4,290 ,980
120,000
7,552 ,014
892 ,140
0
135,055 ,635
8,005 ,613
360 ,500
43,387
1,238,060
9,81 4,970
2,477 ,120
87 ,418,260
9,814,970
2,477,120
87,418,260
4,500
2,305 ,357,411
6,446,647
428 ,981
0
233 ,920
4,500
2,305,357,411
6,446 ,647
428,981
880
233,920
76
0
0
0
0
880
0
519,460
519,460
Totals
547,622
2,576,482 ,854
2,577,030 ,476
6,560
247
18,165
26
1
Page 2 of 422
BRAZORIA County
As of Supplement 3
Property Count: 12
Land
11/17/2016
1:51 :58PM
Value
Homesite:
291 ,220
65,620
164,630
0
Non Homesite:
Ag Market:
Timber Market:
Improvement
Total Land
(+)
521 ,470
Total Improvements
(+)
1,818,490
(+)
0
2,339 ,960
(-)
162,540
2,177,420
(-)
96 ,039
Value
Homesite:
1,818,490
0
Non Homesite:
Non Real
Personal Property :
Mineral Property:
Autos :
Count
Value
0
0
0
0
0
0
Market Value
I Ag
Total Productivity Market:
Ag Use:
Timber Use:
Productivity Loss:
Non Exempt
Exempt
164,630
2,090
0
162,540
0
0
0
0
Productivity Loss
Appraised Value
Homestead Cap
Assessed Va lue
Total Exemptions Amount
(Breakdown on Next Page)
2,081 ,381
(-)
2,081 ,381
ode
190,300
2007 TIF
190,300
0.00
CAD/2
Page 3 of 422
BRAZORIA County
As of Supplement 3
11/17/2016
1:52:31PM
Exemption Breakdown
Exemption
Count
Local
State
Total
Totals
CAD/2
Page 4 of 422
BRAZORIA County
As of Supplement 3
l Land
Value
Homesite:
11/17/2016
Non Homesite:
2,871 ,903,186
2,548,852,843
Ag Market:
Timber Market:
Homesite:
Non Homesite:
Personal Property:
Mineral Property:
Autos:
Total Land
(+)
6,981,379,649
Total Improvements
(+)
27,339,166,933
(+)
Value
Improvement
Non Real
14,380,520 ,243
12,958,646,690
Count
Value
15,296
4 ,031,871 ,950
36,637
Market Value
4 ,234,452,871
38,554,999,453
Exempt j
Non Exempt
Ag Use:
1:51 :58PM
1,560 ,623,620
55 ,822,247
0
0
0
30,820
1,504 ,770,553
Productivity Loss
(-)
1,504,770,553
37 ,050,228,900
Appraised Value
0
Homestead Cap
(-)
Assessed Value
Total Exemptions Amount
(Breakdown on Next Page)
Net Taxable
544 ,607,817
36,505,621 ,083
(-)
2,577 ,030,476
33,928,590 ,607
2007 TIF
Tax Increment Finance Value :
Tax Increment Finance Levy:
CAD/2
1,378,584,425
1,378 ,584 ,425
0.00
Page 5 of 422
BRAZORIA County
As of Supplement 3
11/17/2016
1:52:31PM
Exemption Breakdown
I Exemption
AB
CHOOO (Partial)
OV1
OV1S
OV2
OV2S
OV3
OV3S
OV4
OV4S
OVCH
OVHS
OVHSS
EX-XO
EX-XO (Prorated)
EX-XG
EX-XJ
EX-XL
EX-XN
EX-XO
EX-XV
EX-XV (Prorated)
EX366
FR
MASSS
PC
CA0/2
Count
Loca l
State
Total
27 ,282
0
3,605,716
27,282
3,605,716
87,500
2,989,500
60,000
4,290,980
120,000
7,552 ,014
892,140
0
135,055,635
8,005,613
465
18
350
8
437
13
966
94
0
0
0
0
0
0
0
0
0
0
746
49
18
5
6
76
0
0
0
0
0
0
0
0
0
0
0
880
0
519 ,460
Totals
547,622
8
10
622
6,560
247
18,165
26
Page 6 of 422
87 ,500
2,989,500
60,000
4 ,290,980
120,000
7,552 ,014
892 ,140
0
135,055,635
8,005 ,613
360,500
43,387
1,238 ,060
9,814 ,970
360,500
43,387
1,238,060
9,814,970
2,477,120
87,418,260
4 ,500
2,305,357 ,411
6,446,647
428 ,981
2,477 ,120
87,418,260
4,500
2,305 ,357 ,411
6,446,647
428 ,981
0
233,920
0
880
233,920
519 ,460
2,576 ,482,854
2,577,030,476