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2026 Tax Rate Calculation Worksheet
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Breckenridge Independent School District
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1.Prior year total taxable value. Enter the amount of the prior year taxable value on the prior year tax roll today. Include any adjustments since last year’s certification; exclude one-fourth and one-third over-appraisal corrections made under Tax Code Section 25.25(d) from these adjustments. Exclude any property value subject to an appeal under Chapter 42 as of July 25 (will add undisputed value in Line 6). This total includes the taxable value of homesteads with tax ceilings (will deduct in Line 2). 695,983,079
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2.Prior year tax ceilings. Enter the prior year total taxable value of homesteads with tax ceilings. These include the homesteads
of homeowners age 65 or older or disabled.		 32,179,309
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3.Preliminary prior year adjusted taxable value. Subtract Line 2 from Line 1. 663,803,770
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4.Prior year total adopted tax rate. 0.7575
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5.Prior year taxable value lost because court appeals of ARB decisions reduced prior year appraised value.
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A.Original prior year ARB values: -
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B.
Prior year values resulting from final court decisions:
 -
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C.Prior year value loss. Subtract B from A. -
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6.Prior year taxable value subject to an appeal under Chapter 42, as of July 25.
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A.Prior year ARB certified value: -
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B.Prior year disputed value: -
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C.Prior year value loss. Subtract B from A. -
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7.Prior year Chapter 42-related adjusted values. Add Line 5 and 6. -
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8.Prior year taxable value, adjusted for actual and potential court-ordered adjustments. Add Line 3 and Line 7. 663,803,770
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9.Prior year taxable value of property in territory the school deannexed after Jan. 1, of the prior year. Enter the prior year value
of property in deannexed territory.		 -
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10.Prior year taxable value lost because property first qualified for an exemption in the current year. If the school district increased an original exemption, use the difference between the original exempted amount and the increased exempted amount. Do not include value lost due to freeport goods-in-transit, or temporary disaster exemptions. Note that lowering the amount or percentage of an existing exemption in the current year does not create a new exemption or reduce taxable value.
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A.Absolute exemptions. Use prior year market value: 881,393
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B.Partial exemptions. Current year exemption amount or current year percentage exemption times prior year value: 30,813,651
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C.Value loss. Add A and B. 31,695,044
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11.Prior year taxable value lost because property first qualified for agricultural appraisal (1-d or 1-d-1), timber appraisal, recreational/ scenic appraisal or public access airport special appraisal in the current year. Use only properties that qualified in the current year for the first time; do not use properties that qualified in the prior year.
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A.Prior year market value. 7,853,930
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B.Current year productivity or special appraised value: 174,380
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C.Value loss. Subtract B from A. 7,679,550
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12.Total adjustments for lost value. Add Lines 9, 10C and 11C. 39,374,594
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13.Adjusted prior year taxable value. Subtract Line 12 from Line 8. 624,429,176
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14.Adjusted prior year total levy. Multiply Line 4 by Line 13 and divide by $100. 4,730,051
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15.Taxes refunded for years preceding prior year. Enter the amount of taxes refunded by the district for tax years preceding the prior year. Types of refunds include court decisions, Tax Code Section 25.25(b) and (c) corrections and Tax Code Section 31.11 payment errors. Do not include refunds for the prior tax year. This line applies only to tax years preceding the prior tax year. -
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16.Adjusted prior year levy with refunds. Add Line 14 and Line 15. 4,730,051
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17.Total current year taxable value on the current year certified appraisal roll today. This value includes only certified values and includes the total taxable value of homesteads with tax ceilings (will deduct in line 19). These homesteads include homeowners age 65 or older or disabled.
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A.Certified values. 914,822,872
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B.Pollution control and energy storage system exemption: Deduct the value of property exempted for the current tax year for the first time as pollution control or energy storage system property: -
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C.Total current year value. Subtract B from A. 914,822,872
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18.Total value of properties under protest or not included on certified appraisal roll.
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A.Current year taxable value of properties under protest. The chief appraiser certifies a list of properties still under ARB protest. The list shows the appraisal district’s value and the taxpayer’s claimed value, if any, or an estimate of the value if the taxpayer wins. For each of the properties under protest, use the lowest of these values. Enter the total value under protest. -
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B.Current year value of properties not under protest or included on certified appraisal roll. The chief appraiser givesschool districts a list of those taxable properties that the chief appraiser knows about but are not included in theappraisal roll certification. These properties are also not on the list of properties that are still under protest. On thislist of properties, the chief appraiser includes the market value, appraised value and exemptions for the preceding year and a reasonable estimate of the market value, appraised value and exemptions for the current year. Use the lower market, appraised or taxable value (as appropriate). Enter the total value not on the roll. -
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C.
Total value under protest or not certified. Add A and B.
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19.Current year tax ceilings. Enter current year total taxable value of homesteads with tax ceilings. These include the homesteads of homeowners age 65 or older or disabled. 44,217,401
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20.Anticipated contested value. Affected taxing units enter the contested taxable value for all property that is subject to anticipated substantiallitigation. An affected taxing unit is wholly or partly located in a county that has a population of less than 500,000 and is located on the Gulf of Mexico.If completing this section, the taxing unit must include supporting documentation in Section 6.19 Taxing units that are not affected,
enter 0.		 -
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21.Current year total taxable value. Add Lines 17C and 18C. Subtract Lines 19 and 20. 870,605,471
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22.Total current year taxable value of properties in territory annexed after Jan. 1, of the prior year. Include both real and personal property. Enter the current year value of property in territory annexed by the school district. -
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23.Total current year taxable value of new improvements and new personal property located in new improvements. New means the item was not on the appraisal roll in the prior year. An improvement is a building, structure, fixture or fence erected on or affixed to land. New additions to existing improvements may be included if the appraised value can be determined. New personal property in a new improvement must have been brought into the school district after Jan. 1, of the prior year, and be located in a new improvement. 167,011,053
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24.Total adjustments to the current year taxable value. Add lines 22 and 23. 167,011,053
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25.Adjusted current year taxable value. Subtract line 24 from line 21. 703,594,418
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26.Current year NNR tax rate. Divide line 16 by line 25 and multiply by $100. 0.6723
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27.Current year maximum compressed tax rate (MCR). TEA will publish compression rates based on district and statewide property value growth. Enter the school districts’ maximum compressed rate based on guidance from TEA. 0.5628
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28.Current year enrichment tax rate. Enter the greater of A and B. 0.1383
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A.Enter the district’s prior year enrichment tax rate 0.1383
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B.$0.05 per $100 of taxable value 0.5000
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29.Current year maintenance and operations (M&O) tax rate. Add Lines 27 and 28. 0.7011
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30.Total current year debt to be paid with property tax revenue.
Debt means the interest and principal that will be paid on debts that:
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A.Debt includes contractual payments to other school districts that have incurred debt on behalf of this school district, if those debts meet the four conditions above. Include only amounts that will be paid from property tax revenue. Do not include appraisal district budget payments. If the governing body of a taxing unit authorized or agreed to authorize a bond, warrant, certificate of obligation, or other evidence of indebtedness on or after Sept. 1, 2021, verify if it meets the amended definition of debt before including it here. Enter debt amount: 2,977,500
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B.Subtract unencumbered fund amount used to reduce total debt. -
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C.Subtract state aid received for paying principal and interest on debt for facilities through
the existing debt allotment program and/or instructional facilities allotment program.		 -
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D.Adjust debt: Subtract B and C from A. 2,977,500
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31.Certified prior year excess debt collections. Enter the amount certified by the collector. -
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32.Adjusted current year debt. Subtract line 31 from line 30D. 2,977,500
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33.Current year anticipated collection rate. If the anticipated rate in A is lower than actual rates in B, C and D, enter the lowest rate from B, C and D. If the anticipated rate in A is higher than at least one of the rates in the prior three years, enter the rate from A. Note that the rate can be greater than 100%.
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A.Enter the current year anticipated collection rate certified by the collector. 95.00
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B.Enter the prior year actual collection rate 97.99
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C.Enter the 2024 actual collection rate 96.32
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D.Enter the 2023 actual collection rate 97.56 95.00
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34.Current year debt adjusted for collections. Divide Line 32 by Line 33. 3,134,211
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35.Current year total taxable value. Enter the amount on Line 21 of the No-New-Revenue Tax Rate Worksheet. 870,605,471