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HomeMy WebLinkAboutSupporting DocumentationEntity: Qualifying debt service for the purposes of calculating ad valorem tax rates: Effective January 1, 2026, Under SB 1453 (891h Legislative Session) Current debt service means the minimum_ dollar amount required to be expended for debt service for the current year. The minimum dollar amount of principal and interest required to be paid to service the taxing unit's debts in the next year from property tax revenue, including payments of lawfully incurred contractual obligations providing security for payment of the principal of and interest on bonds and other evidences of indebtedness issued on behalf of taxing unit by another political subdivision and, if the taxing unit is created under Section 52, Article III, or Section 59, Article XVI, Texas Constitution, payments on debts that the taxing unit anticipates to incur in the next calendar year the amount by which taxes imposed for debt are to be increased because of the taxing unit's anticipated collection rate. Effective September 1, 2021, Under HB 1869 (87th Legislative Session) debt means: A bond, warrant, certificate of obligation, or other evidence of indebtedness owed by a taxing unit that: 1. Is payable from property taxes 2. In installments over a period of more than one year, 3. Not budgeted for payment from maintenance and operations funds, 4. and secured by a pledge of property taxes; And meets one of the following requirements: a. has been approved at an election; b. includes self-supporting debt; c. evidences a loan under a state or federal financial assistance program; d. is issued for designated infrastructure; e. is a refunding bond; f. is issued in response to an emergency under Sec. 1431.01 5, Government Code; g. is issued for renovating, improving, or equipping existing buildings or facilities; h. is issued for vehicles or equipment; or L is issued for a project under Chapter 31 1, Tax Code, or Chapter 222, Transportation Code, that is located in a reinvestment zone created under one of those chapters; or j. a payment made under contract to secure indebtedness of a similar nature issued by another political subdivision on behalf of the taxing unit. NOTE: A taxing unit could have debt that meets the original requirements prior to enactment of the new law, and have a debt that must meet the new requirements if the debt is on or after September 1, 2021 . Please see next page for suggested debt breakdown. The unit will pay Principle or Interest to be Other amount to Total the following Contract Payment paid from be paid from Payment amount for long- to be Paid by Property Taxes Property Taxes term debts that Property Taxes Example: Fees are secured by property taxes. (Paid from property tax or additional sales tax revenues). Submit additional forms if needed. Description of Debt r OL IL �3 4,-9 o f -i' 7 - 7Y vS74 , 61 3l '73 . 3 t7f, 0 3-71 90LI i S . l44 11 NOTE: This form is provided for use, but not required. Please provide the unit's debt information in this basic format to simplify data entry. 1) Any offset to debt service requirement from other funding sources. Debt Reduction from other sources: $ 2) Estimates of unencumbered fund balances in each fund at the end of the current fiscal year. Unencumbered Funds Balances The following estimated balances will be left in the unit's property tax accounts at the end of the fiscal year. M&O Funds $ I&S Funds $ Total Funds $ it , Q 3) The amount of taxes refunded directly by your jurisdiction (if any) during the last budget year for tax years preceding 2025 (base tax only). Do not include refunds made on 2025 tax payments. Please provide the M&O and I&S split on the refunded monies. M&O Refunds $ &S Refunds $ Total Refunds $ 4) Public Information Contact -Brazos County provides the information obtained in this section to be published on a public website. The aAe or individual to whJJ��mwshould refer citizens wishing to contact the jurisdiction Name (Citizen Contact) Title � organization Jurisdiction Internet Website Address Public Phone Ext., If applicable Public Email ------------------------------------------------- ----- Signature of person completing form Title �BD lab � J �,&D `"? 15 BRAZOS COUNTY ESD 4 P.O. BOX 7102 BRYAN, TEXAS 77805 2026-2027 DEBT SERVICE BUDGET 2025-2026 Principal Interest Ferrara Pumper $60,866.81 $31,067.48 $91,934.29 Station 3 Renovoation, Pumper, Tender $91,884.67 $57,858.07 $149,742.74 SCBA / Pumper / Booster Loan $105,992.86 $2,755.81 $108,748.67 Pumper/Tender/Brush Truck/Sta. #1&4 $232,735.14 $139,171.00 $371,906.14 $72 31 84 Anthony Oehler Vice President Ray Thomas Board Member Steve Godby President / Treasurer Dina Nutall Secretary Jill Jones Board Member BRAZOS County Property Count: 16,328 2025 CERTIFIED TOTALS F4 - EMG SVCS DIST #4 Grand Totals As of Supplement 45 7/14/2026 10:47:55AM Land alue Homesite: 127,168,257 Non Homesite: 123,011,820 Ag Market: 339,539,021 Timber Market: 0 Total Land N 589,719,098 Improvement Value Homesite: 367,215,738 Non Homesite: 179,763,642 Total Improvements N 546,979,380 Non Real Count Value Personal Property: 512 165,511,533 Mineral Property: 11,714 292,463,387 Autos: 0 0 Total Non Real N 457 974 920 Market Value = 1,594,673,398 Ag Non Exempt Exempt Total Productivity Market: 337,884,024 1,654,997 Ag Use: 11,384,496 37,511 Productivity Loss H 326,499,528 Timber Use: 0 0 Appraised Value = 1,268,173,870 Productivity Loss: 326,499,528 1,617,486 Homestead Cap H 34,289,985 23.231 Cap H 33,504,917 Assessed Value = 1,200,378,968 Total Exemptions Amount H 75,977,166 (Breakdown on Next Page) Net Taxable = 1,124,401,802 APPROXIMATE TOTAL LEVY = NET TAXABLE' (TAX RATE / 100) 995,691.53 = 1.124,401,802' (0.088553 / 100) Tax Increment Finance Value: Tax Increment Finance Levy: 0 0.00 F4/237991 Page 17 of 26 BRAZOS County 2025 CERTIFIED TOTALS F4 - EMG SVCS DIST 44 Property Count: 16,328 Grand Totals Exemption Breakdown As of Supplement 45 7/14/2026 10:47:57AM Exemption Count Local State Total Uvi 4 0 41,000 41,UUU DV2 4 0 39,000 39,000 DV3 9 0 90,000 90,000 DV4 35 0 188,303 188,303 DWS 5 0 31,743 31,743 DVHS 32 0 8,295,067 8,295,067 DVHSS 4 0 3,026,904 3,026,904 EX-X1 4 0 807,035 807,035 EX-XV 175 0 57,880,251 57,880,251 EX-XV (Prorated) 2 0 163,304 163,304 EX366 2,743 0 324,178 324,178 FR 7 2,617,125 0 2,617,125 PC 6 2,421,556 0 2,421,556 SO 2 51,700 0 51,700 Totals 5,090,381 70,886,785 75,977,166 F4/237991 Page 18 of 26 7/23/2026 2:01:18PM Cause # Certified Value Opinion Of Value Disputd BRAZOS COUNTY $2,041,900,183 $1,837,710,165 $204,190,018 Cause # Certified Value Opinion Of Value Disputd BRYAN ISD $814,125,898 $732,713,308 $81,412,590 Cause # Certified Value Opinion Of Value Disputd CITY OF BRYAN $475,128,042 $427,615,238 $47,512,804 Cause # Certified Value Opinion Of Value Disputd CITY OF COLL. STAT. $1,597,331,276 $1,437,598,148 $159,733,128 Cause # Certified Value Opinion Of Value Disputd COLLEGE STATION IS $1,285,131,610 $1,156,618,449 $128,513,161 Cause # Certified Value Opinion Of Value Disputd EMG SVCS DIST #1 $7,071,713 $6,364,542 $707,171 Cause # Certified Value Opinion Of Value Disputd EMG SVCS DIST #3 $12,226,477 $11,003,829 $1,222,648 Cause # Certified Value Opinion Of Value Disputd EMG SVCS DIST #4 $7,500,000 $6,750,000 $750,000 Lawsuit Report by Entity Assuming 10% Loss BRAZOSCOUNTY Owner Prop ID Geo ID Year Status BRYAN ISD Owner Prop ID Geo ID Year Status CITY OF BRYAN Owner Prop ID Geo ID Year Status CITY OF COLL. STAT. Owner Prop ID Geo ID Year Status COLLEGE STATION ISD Owner Prop ID Geo ID Year Status EMG SVCS DIST #1 Owner Prop ID Geo ID Year Status EMG SVCS DIST #3 Owner Prop ID Geo ID Year Status EMG SVCS DIST #4 Owner Prop ID Geo ID Year Status Entity Name Property ID F4 TXBR RAMBLEWOOD MHP LLC 14215 F4 Totals: Lawsuit Gain/Loss Report For Year 2025 Active/ Geo ID Inactive Assessed Value 005900-0078-0000 Inactive 5,500,000 5,500,000 2025 Totals: 5,500,000 Report Totals: 5,500,000 7/23/2026 2:15:15PM Page: 1 Final Value Gain/Loss 3,500,000 2,000,000 3,500,000 2,000,000 3,500,000 2,000,000 3,500,000 2,000,000 True Automation, Inc. BRAZOS CENTRAL APPRAISAL DISTRICT BRAZOS COUNTY, TEXAS 4051PENDLETON DR BRYAN,TX 77002-2465 Dana Horton Chief Appraiser Phone (979) 774-4100 Fax (979) 774-4196 PROPERTY TAX CODE, SECTION 26.01 ESTIMATED CERTIFICATION OF APPRAISAL ROLL I, Dana Horton, Chief Appraiser for the Brazos Central Appraisal District, do solemnly swear that the total estimated certified taxable value reflected below is that portion of the Estimated Certified Appraisal Roll of the Brazos Central Appraisal District which lists property taxable by Brazos ESD #4 and constitutes the Estimated Appraisal Roll for 2026. Total Certified Taxable Value Before Freeze $1,099,552,625 Ly 24, 2026 1 " Date Chief Appraiser Approval of the appraisal records by Brazos County Appraisal Review Board has not occurred as of the date of this estimate. On this 24th day of July, 2026, personally appeared Dana Horton, who having been sworn by me, subscribed to the foregoing certification and upon oath states that the facts contained in this certification are true. Attachment: Entity Totals Report ���-•1 _1 ,sue ice! a*".0 Deborah Lockledge Notary Public, State of Texas Notary ID124612945My Commissl0n Ex �,, p 04.22.2030 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST 94 Property Count: 16,200 Not Under ARB Review Totals 7/21/2026 7:54:47AM Land Value Homesite: 187,374,310 Non Homesite: 136,297,120 Ag Market: 442,878,124 Timber Market: 0 Total Land Improvement Value Homesite: 391,228,812 Non Homesite: 207,131,909 Total Improvements Non Real Count Value Personal Property: 554 173,439,141 Mineral Property: 11,739 186,424,116 Autos: 0 0 Total Non Real Market Value Ag Non Exempt Exempt Total Productivity Market: 434,188,510 8,689,614 Ag Use: 11,303,584 182,953 Productivity Loss Timber Use: 0 0 Appraised Value Productivity Loss: 422,884,926 8,506,661 Homestead Cap 23.231 Cap Assessed Value Total Exemptions Amount (Breakdown on Next Page) Net Taxable APPROXIMATE TOTAL LEVY = NET TAXABLE - (TAX RATE / 100) 937,149.41 = 1,058,292,103 ' (0.088553 / 100) Certified Estimate of Market Value: 1,724,773,532 Certified Estimate of Taxable Value: 1,058,292,103 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 F4/237991 Page 108 of 259 N 766,549,554 M 598,360,721 N 359,863,257 1,724,773,532 (-) 422,884,926 = 1,301,888,606 () 62,401,465 (-) 68,528,145 1,170,958,996 (-) 112,666,893 1,058,292,103 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST ##4 Property Count: 16,200 Not Under ARB Review Totals 7/21/2026 7:56:08AM Exemption Breakdown Exemption Count Local State Total 145B 284 0 14,762,415 14,762,415 145D 39 0 1,900,294 1,900,294 145D 1 132 0 1,860, 355 1,860, 355 145F 35 0 2,331.233 2,331,233 DV1 5 0 46,000 46,000 DV2 5 0 46,500 46,500 DV3 10 0 102,000 102,000 DV4 36 0 180,828 180,828 DV4S 5 0 32,294 32,294 DVHS 31 0 9,139,149 9,139,149 DVHSS 4 0 3,137,037 3,137,037 EX -XI 4 0 862,520 862,520 EX-XN 7 0 108,054 108,054 EX-XV 172 0 74,189,514 74,189,514 EX-XV (Prorated) 3 0 87,481 87,481 EX366 1,388 0 264,406 264,406 FIR 3 1,068,371 0 1,068,371 PC 6 2,415,120 0 2,415,120 SO 3 133,322 0 133,322 Totals 3,616,813 109,050,080 112,666,893 F4/237991 Page 109 of 259 BRAZOS County Property Count: 237 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST #4 Under ARB Review Totals 7/21/2026 7:54:47AM Land Value Homesite: 15,377,024 Non Homesite: 10,472,998 Ag Market: 24,615,420 Timber Market: 0 Total Land N 50,465,442 Improvement Value Homesite: 25,121,504 Non Homesite: 7,442,146 Total Improvements N 32,563,650 Non Real Count Value Personal Property: 4 1,580,222 Mineral Property: 0 0 Autos: 0 0 Total Non Real N 1,580,222 Market Value = 84,609,314 Ag Non Exempt Exempt Total Productivity Market 24,615,420 0 Ag Use: 646,205 0 Productivity Loss (-) 23,969,215 Timber Use: 0 0 Appraised Value = 60,640,099 Productivity Loss: 23,969,215 0 Homestead Cap O 3,839,834 23.231 Cap (-) 5,004,239 Assessed Value = 51,796,025 Total Exemptions Amount (-) 556,925 (Breakdown on Next Page) Net Taxable = 51,239,101 APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100) 45,373.76 = 51,239,101 * (0.088553 / 100) Certified Estimate of Market Value: 60,798,068 Certified Estimate of Taxable Value: 41,260,522 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 F4/237991 Page 110 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST #4 Property Count: 237 Under AR Review Totals 7/21/2026 7:56:08AM Exemption Breakdown Exemption Count —Tocial State Total DV4 1 0 12,000 12,000 DVHS 1 0 165,697 165,697 Totals F4/237991 Page 111 of 259 566,925 656,925 BRAZOS County Property Count: 16.437 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST 44 Grand Totals 7/21/2026 7:54:47AM Land Value Homesite: 202,751,334 Non Homesite: 146,770,118 Ag Market: 467,493,544 Timber Market: 0 Total Land N 817,014,996 Improvement Value Homesite: 416,350,316 Non Homesite: 214.574,055 Total Improvements N 630,924,371 Non Real Count Value Personal Property: 558 175,019,363 Mineral Property: 11,739 186,424,116 Autos: 0 0 Total Non Real H 361,443.479 Market Value = 1,809,382,846 Ag Non Exempt Exempt Total Productivity Market: 458,803,930 8,689,614 Ag Use: 11.949,789 182,953 Productivity Loss () 446,854,141 Timber Use: 0 0 Appraised Value = 1.362,528,705 Productivity Loss: 446,854,141 8,506,661 Homestead Cap O 66,241,299 23.231 Cap (-) 73,532,384 Assessed Value = 1,222,755,022 Total Exemptions Amount () 113,223,818 (Breakdown on Next Page) Net Taxable = 1,109,531,204 APPROXIMATE TOTAL LEVY = NET TAXABLE ' (TAX RATE / 100) 982,523.17 = 1,109,531,204 ' (0.088553 / 100) Certified Estimate of Market Value: 1,785,571,600 Certified Estimate of Taxable Value: 1,099,552,625 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 F4/237991 Page 112 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST #4 Property Count: 16,437 Grand Totals 7/21/2026 7:56:08AM Exemption Breakdown Exemption Count LocalState Total 5 15,141,643 145D 39 0 1,900,294 1,900,294 145D 1 132 0 1,860,355 1,860,355 145F 35 0 2,331,233 2,331,233 DV1 5 0 46,000 46,000 DV2 5 0 46,500 46,500 DV3 10 0 102,000 102,000 DV4 37 0 192,828 192,828 DWS 5 0 32,294 32,294 DVHS 32 0 9,304,846 9,304.846 DVHSS 4 0 3,137.037 3,137,037 EX-X1 4 0 862,520 862,520 EX-XN 7 0 108,054 108,054 EX-XV 172 0 74,189,514 74,189,514 EX-XV (Prorated) 3 0 87,481 87,481 EX366 1,388 0 264,406 264,406 FR 3 1,068,371 0 1,068,371 PC 6 2,415,120 0 2,415,120 SO 3 133,322 0 133,322 Totals 3,616,813 109,607,005 113,223,818 F4/237991 Page 113 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST #4 Properly Count: 16,200 Not Under ARB Review Totals 7/21/2026 7:56:08AM State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A SINGLE FAMILY RESIDENCE 1,606 2,458.9251 $15,487.696 $396.353,216 $323,564,385 B MULTIFAMILY RESIDENCE 5 2.1121 $0 $2,799,613 $2,662,860 C1 VACANT LOTS AND LAND TRACTS 219 433.2560 $0 $20,135,694 $14,251,917 D1 QUALIFIED OPEN -SPACE LAND 900 40,616.2076 $0 $434,188,510 $11,305,332 D2 IMPROVEMENTS ON QUALIFIED OP 196 $198,972 $6,169,407 $6,149,069 E RURAL LAND, NON QUALIFIED OPE 849 3,518.9768 $6,206,349 $241,574,216 $204,619,146 F1 COMMERCIAL REAL PROPERTY 134 952.0721 $9,240,777 $168,888,754 $149,680.735 F2 INDUSTRIAL AND MANUFACTURIN 5 470.2529 $0 $5,606,108 $2,425.449 G1 OIL AND GAS 11,666 $0 $182,564,482 $177,332,512 J1 WATER SYSTEMS 3 $0 $16,070 $0 J3 ELECTRIC COMPANY (INCLUDING C 6 3.5600 $0 $18,767,882 $18,471,587 J4 TELEPHONE COMPANY (INCLUDI 8 0.6800 $0 $826,255 $501,353 J5 RAILROAD 6 $0 $19,696,239 $19,571,239 J6 PIPELAND COMPANY 152 $0 $22,285,302 $21,190,639 J7 CABLE TELEVISION COMPANY 1 $0 $791,524 $666,524 J8 OTHER TYPE OF UTILITY 1 0.0476 $0 $6,160 $0 L1 COMMERCIAL PERSONAL PROPE 302 $4,936,949 $68,566,858 $52,477,138 L2 INDUSTRIAL AND MANUFACTURIN 80 $0 $40,569,372 $34,344,720 M1 TANGIBLE OTHER PERSONAL, MOB 394 $983,853 $12,020,164 $11,544,600 O RESIDENTIAL INVENTORY 78 10.6559 $2,641,607 $5,958,309 $5,955,962 S SPECIAL INVENTORY TAX 4 $0 $1,741,828 $1,576.927 X TOTALLY EXEMPT PROPERTY 179 4,096.4155 $3,638,952 $75,247,569 $0 Totals 52,563.1616 $43,335,155 $1,724,773,532 $1,058,292,103 F4/237991 Page 114 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST #4 Property Count: 237 Under ARB Review Totals 7/21/2026 7:56:08AM State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A SINGLE FAMILY RESIDENCE 75 153.5430 $979,012 $26,316,746 $23,128,540 B MULTIFAMILY RESIDENCE 4 3.6400 $0 $1,045,191 $813,863 C1 VACANT LOTS AND LAND TRACTS 33 72.2303 $0 $3,600,880 $2,170.072 D1 QUALIFIED OPEN -SPACE LAND 63 1,967.7450 $0 $24,615.420 $647,927 D2 IMPROVEMENTS ON QUALIFIED OP 10 $2,982 $196,254 $195,085 E RURAL LAND, NON QUALIFIED OPE 65 259.2992 $363,737 $20,279,939 $17,818,064 F1 COMMERCIAL REAL PROPERTY 8 23.4520 $1,954,365 $6,315,921 $4,739,684 F2 INDUSTRIAL AND MANUFACTURIN 1 18.8700 $0 $371,865 $237,996 L1 COMMERCIAL PERSONAL PROPE 4 $504,551 $1,580,222 $1,200,994 M1 TANGIBLE OTHER PERSONAL, MOB 9 $0 $286,876 $286,876 Totals 2,498.7795 $3,804,647 $84,609,314 $51,239,101 F4/237991 Page 115 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST #4 Property Count: 16,437 Grand Totals 7/21/2026 7:56:08AM State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A SINGLE FAMILY RESIDENCE 1,681 2,612.4681 $16,466,708 $422,669,962 $346,692,925 B MULTIFAMILY RESIDENCE 9 5.7521 $0 $3,844,804 $3,476,723 C1 VACANT LOTS AND LAND TRACTS 252 505.4863 $0 $23,736,574 $16,421,989 D1 QUALIFIED OPEN -SPACE LAND 963 42,583.9526 $0 $458.803,930 $11,953,259 D2 IMPROVEMENTS ON QUALIFIED OP 206 $201.954 $6.365,661 $6,344,154 E RURAL LAND, NON QUALIFIED OPE 914 3,778.2760 $6,570,086 $261,854,155 $222,437,210 F1 COMMERCIAL REAL PROPERTY 142 975.5241 $11,195,142 $175,204,675 $154,420,419 F2 INDUSTRIAL AND MANUFACTURIN 6 489.1229 $0 $5,977,973 $2,663,445 G1 OIL AND GAS 11,666 $0 $182.564.482 $177,332,512 J1 WATER SYSTEMS 3 $0 $16.070 $0 J3 ELECTRIC COMPANY (INCLUDING C 6 3.5600 $0 $18,767,882 $18,471,587 J4 TELEPHONE COMPANY (INCLUDI 8 0.6800 $0 $826,255 $501,353 J5 RAILROAD 6 $0 $19,696,239 $19,571,239 J6 PIPELAND COMPANY 152 $0 $22,285,302 $21,190,639 J7 CABLE TELEVISION COMPANY 1 $0 $791,524 $666,524 J8 OTHER TYPE OF UTILITY 1 0.0476 $0 $6,160 $0 L1 COMMERCIAL PERSONAL PROPE 306 $5,441,500 $70,147,080 $53,678,132 L2 INDUSTRIAL AND MANUFACTURIN 80 $0 $40,569,372 $34,344,720 M1 TANGIBLE OTHER PERSONAL, MOB 403 $983,853 $12,307,040 $11,831,485 O RESIDENTIAL INVENTORY 78 10.6559 $2,641,607 $5,958,309 $5,955,962 S SPECIAL INVENTORY TAX 4 $0 $1,741,828 $1,576,927 X TOTALLY EXEMPT PROPERTY 179 4,096.4155 $3,638,952 $75,247,569 $0 Totals 55,061.9411 $47,139,802 $1,809,382,846 $1,109,531,204 F4/237991 Page 116 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST R4 Property Count: 16,200 Not Under ARB Review Totals 7/21/2026 7:56:08AM CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A 4 1.0705 $0 $91,584 $8,504 Al RESIDENTIAL -SINGLE FAMILY 889 1,820.8288 $14,318,806 $321,813,474 $276,224,224 A2 RESIDENTIAL -MANUFACTURED HOM 828 637.0258 $1,168,890 $74,448,158 $47,331,657 B 1 0.2048 $0 $126,266 $0 B1 RENTAL -APARTMENTS 1 $0 $1,951,555 $1,951,555 B2 RENTAL -DUPLEX 2 0.8400 $0 $332,517 $322,030 B4 RENTAL-FOURPLEX 1 1.0673 $0 $389,275 $389,275 C1 VACANT -RESIDENTIAL LOT 37 48.9090 $0 $2,785,162 $1,389,975 C2 VACANT -COMMERCIAL LOT 11 112.9050 $0 $3,234,899 $3,030,935 C3 VACANT -RURAL OR RECREATIONAL 171 271.4420 $0 $14,115,633 $9,831,007 D1 OS -LAND QUALIFIED FOR OPEN SPA 902 40,648,2468 $0 $434,518,245 $11,635,067 D2 OS-FARM&RANCH IMPROVEMENTS C 196 $198,972 $6,169,407 $6,149,069 E 36 345.8007 $0 $4,197,332 $6,230 E1 RURAL -SINGLE FAMILY 500 1,590.9843 $5,763,019 $191,745,534 $168,540,948 E4 RURAL -LAND & NON DEFINED IMPS ( 281 1,296.5160 $193,397 $32,030,806 $25,616,203 EA2 RURAL -MANUFACTURED HOME 134 250.3966 $249,933 $12,204,583 $9,059,804 E62 RURAL -DUPLEX 2 3.2400 $0 $1,066,226 $1,066,226 F1 COMMERCIAL 134 952.0721 $9,240,777 $168,888,754 $149,680,735 F2 INDUSTRIAL 5 470.2529 $0 $5,606,108 $2,425,449 G1 MINERALS -OIL & GAS 11,666 $0 $182,564,482 $177,332,512 J1 WATER SYSTEMS -UTILITIES 3 $0 $16,070 $0 J3 ELECTRIC COMPANIES -UTILITIES 6 3.5600 $0 $18,767,882 $18,471,587 J4 TELEPHONE COMPANIES -UTILITIES 8 0.6800 $0 $826,255 $501,353 J5 RAILROADS -UTILITIES 6 $0 $19,696,239 $19,571,239 J6 PIPELINES -UTILITIES 152 $0 $22,285,302 $21,190,639 J7 CABLE COMPANIES -UTILITIES 1 $0 $791,524 $666,524 J8 OTHER UTILITIES 1 0.0476 $0 $6,160 $0 Ll PERSONAL PROPERTY COMMERCIA 302 $4,936,949 $68,566,858 $52,477,138 L2 PERSONAL PROPERTY INDUSTRIAL 80 $0 $40,569,372 $34,344,720 M1 PERSONAL PROPERTY MANUFACTU 394 $983,853 $12,020,164 $11,544,609 01 INVENTORY -VACANT RESIDEN lAL L 62 8.5256 $0 $3,014,011 $3,011,924 02 INVENTORY -IMPROVED RESIDENTI 16 2.1303 $2,641,607 $2,944,298 $2,944,038 S SPECIAL INVENTORY 4 $0 $1,741,828 $1,576,927 X 179 4,096,4155 $3,638,952 $75,247,569 $0 Totals 52,563.1616 $43,335,155 $1,724,773,532 $1,058,292,103 F4/237991 Page 117 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST 44 Property Count: 237 Under ARB Review Totals 7/21/2026 7:56:08AM CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value Al RESIDENTIAL -SINGLE FAMILY 67 142.0229 $969,255 $25,404,787 $22,481,492 A2 RESIDENTIAL -MANUFACTURED HOM 13 11.5201 $9,757 $911,959 $647,048 B2 RENTAL -DUPLEX 4 3.6400 $0 $1,045,191 $813,863 C1 VACANT -RESIDENTIAL LOT 7 8.4754 $0 $420,386 $296,446 C2 VACANT -COMMERCIAL LOT 4 21.1220 $0 $1,480,862 $605,295 C3 VACANT -RURAL OR RECREATIONAL 22 42.6329 $0 $1,699,632 $1,268,331 D1 OS -LAND QUALIFIED FOR OPEN SPA 63 1.967.7450 $0 $24,615,420 $647,927 D2 OS-FARM&RANCH IMPROVEMENTS C 10 $2,982 $196,254 $195,085 E1 RURAL -SINGLE FAMILY 41 171.7665 $363,737 $15,119,953 $13,220,817 E4 RURAL -LAND & NON DEFINED IMPS ( 16 53.6627 $0 $2,232,609 $1,896,311 EA2 RURAL -MANUFACTURED HOME 8 19.8700 $0 $1,063,892 $837,451 EB2 RURAL -DUPLEX 6 14.0000 $0 $1,863,485 $1,863,485 F1 COMMERCIAL 8 23.4520 $1,954.365 $6,315,921 $4,739,684 F2 INDUSTRIAL 1 18.8700 $0 $371,865 $237,996 L1 PERSONAL PROPERTY COMMERCIA 4 $504,551 $1,580,222 $1,200,994 M1 PERSONAL PROPERTY MANUFACTU 9 $0 $286,876 $286,876 Totals 2,498.7795 $3,804,647 $84,609,314 $51,239,101 F4/237991 Page 118 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST 44 Property Count: 16,437 Grand Totals 7/21/2026 7:56:08AM CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A 4 1,0705 $0 $91,584 $8,504 Al RESIDENTIAL -SINGLE FAMILY 956 1,962.8517 $15,288,061 $347,218,261 $298,705,716 A2 RESIDENTIAL -MANUFACTURED HOM 841 648.5459 $1,178,647 $75,360,117 $47,978,705 B 1 0.2048 $0 $126,266 $0 B1 RENTAL -APARTMENTS 1 $0 $1,951,555 $1,951,555 B2 RENTAL -DUPLEX 6 4.4800 $0 $1,377,708 $1,135,893 B4 RENTAL-FOURPLEX 1 1.0673 $0 $389,275 $389,275 C1 VACANT -RESIDENTIAL LOT 44 57,3844 $0 $3,205,548 $1,686,421 C2 VACANT -COMMERCIAL LOT 15 134.0270 $0 $4,715,761 $3,636,230 C3 VACANT -RURAL OR RECREATIONAL 193 314.0749 $0 $15,815,265 $11,099,338 D1 OS -LAND QUALIFIED FOR OPEN SPA 965 42,615.9918 $0 $459,133,665 $12,282,994 D2 OS-FARM&RANCH IMPROVEMENTS C 206 $201,954 $6,365,661 $6,344,154 E 36 345.8007 $0 $4,197,332 $6,230 El RURAL -SINGLE FAMILY 541 1,762.7508 $6,126,756 $206,865,487 $181,761,765 E4 RURAL -LAND & NON DEFINED IMPS ( 297 1,350.1787 $193,397 $34,263,415 $27,512,514 EA2 RURAL -MANUFACTURED HOME 142 270.2666 $249,933 $13,268,475 $9,897,255 EB2 RURAL -DUPLEX 8 17.2400 $0 $2,929,711 $2,929,711 F1 COMMERCIAL 142 975.5241 $11,195,142 $175,204,675 $154,420,419 F2 INDUSTRIAL 6 489.1229 $0 $5,977,973 $2,663,445 G1 MINERALS -OIL & GAS 11,666 $0 $182,564,482 $177,332,512 J1 WATER SYSTEMS -UTILITIES 3 $0 $16,070 $0 J3 ELECTRIC COMPANIES -UTILITIES 6 3.5600 $0 $18,767,882 $18,471,587 J4 TELEPHONE COMPANIES -UTILITIES 8 0.6800 $0 $826,255 $501,353 J5 RAILROADS -UTILITIES 6 $0 $19,696,239 $19,571,239 J6 PIPELINES -UTILITIES 152 $0 $22,285,302 $21,190,639 J7 CABLE COMPANIES -UTILITIES 1 $0 $791,524 $666,524 J8 OTHER UTILITIES 1 0.0476 $0 $6,160 $0 L1 PERSONAL PROPERTY COMMERCIA 306 $5,441,500 $70,147,080 $53,678,132 L2 PERSONAL PROPERTY INDUSTRIAL 80 $0 $40,569,372 $34,344,720 M1 PERSONAL PROPERTY MANUFACTU 403 $983,853 $12,307,040 $11,831,485 01 INVENTORY -VACANT RESIDENTIAL L 62 8.5256 $0 $3,014,011 $3,011,924 02 INVENTORY -IMPROVED RESIDENTI 16 2.1303 $2,641,607 $2,944,298 $2,944,038 S SPECIAL INVENTORY 4 $0 $1,741,828 $1,576,927 X 179 4,096.4155 $3,638,952 $75,247,569 $0 Totals 55,061.9411 $47,139,802 $1,809,382,846 $1,109,531,204 F4/237991 Page 119 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST #4 Property Count: 16,437 Effective Rate Assumption 7/21/2026 7:56.08AM New Value TOTAL NEW VALUE MARKET: $47,139,802 TOTAL NEW VALUE TAXABLE: $41,673,699 New Exemptions Exemption Description Count EX-XN 11.252 Motor vehicles leased for personal use 5 2025 Market Value $0 EX-XV Other Exemptions (including public property, r 3 2025 Market Value $84,491 ABSOLUTE EXEMPTIONS VALUE LOSS $84,491 Exemption Description Count Exemption Amount 145B 11.145 (b) Single Situs, Single Owner 262 $13,940,565 145D 11.145 (d) Multiple Situs, Leases 38 $1,900,294 145F 11.145 (f) Single Situs, Related Business Entity 12 $535,480 DV1 Disabled Veterans 10% - 29% 1 $5,000 DV2 Disabled Veterans 30% - 49% 1 $7,500 DV3 Disabled Veterans 50% - 69% 1 $12,000 DV4 Disabled Veterans 70% - 100% 2 $12.000 DVHS Disabled Veteran Homestead 1 $353,478 PARTIAL EXEMPTIONS VALUE LOSS 318 $16,766,317 NEW EXEMPTIONS VALUE LOSS $16,850,808 Increased Exemptions Exemption Description Count Increased Exemption Amount INCREASED EXEMPTIONS VALUE LOSS TOTAL EXEMPTIONS VALUE LOSS $16,850,808 New Ag / Timber Exemptions 2025 Market Value $92.397 Count: 1 2026 Ag/Timber Use $729 NEW AG / TIMBER VALUE LOSS $91,668 New Annexations New Deannexations Average Homestead Value Category A and E Count of HS Residences Average Market Average HS Exemption Average Taxable 1,162 $362,968 $56,892 Category A Only $306,076 Count of HS Residences Average Market Average HS Exemption Average Taxable 885 $323,780 $54,762 $269,018 Median Homestead Value Category A and E Count of HS Residences Median Market Median HS Exemption Median Taxable 1,162 $311,823 $42,311 Category A Only $269.512 Count of HS Residences Median Market Median HIS Exemption Median Taxable 885 $274,033 $42,373 $231,660 F4/237991 Page 120 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F4 - EMG SVCS DIST N4 Lower Value Used Count of Protested Properties Total Market Value Total Value Used 237 $84,609,314 $41,260,522 Uncontested Value Count of Uncontested Properties Total Market Value Total Uncontested Value F4/237991 Page 121 of 259 Refund Paid Totals Report Date Range: 7/22/2025 - 6/30/2026 Year M&O Tax I&S Tax Total Tax P&I M&O P&I I&S Attorney Discount Overage Total Entity Code F4 2020 4.49 2.56 7.05 1.05 0.60 0.59 0.00 0.00 9.29 2021 6.93 2.43 9.36 2.41 0.86 1.80 0.00 0.00 14.43 2022 5.31 1.77 7.08 0.95 0.32 0.58 0.00 0.00 8.93 2023 25.57 6.83 32.40 2.08 0.55 2.02 0.00 0.00 37.05 2024 123.34 79.94 203.28 3.19 2.07 1.93 0.00 0.00 210.47 2025 282.58 152.70 435.28 0.19 0.10 0.00 0.00 0.00 435.57 Total For F4 448.22 246.23 694.45 9.87 4.50 6.92 0.00 0.00 715.74 Grand Totals 448.22 246.23 694.45 9.87 4.50 6.92 0.00 0.00 715.74 + 435 • 5't - 0002 3t 28J • 1 ./ 448.22 + 282.58 - 0002 th-;VD 1 6 5. 6 4 c 0000 0. 7/9/2026 8:19:27AM Page 1 Of 1 True Automation, Inc. Tax Collections Activity Report - Current/Delinquent 7/10/2026 9:16:08AM Report Criteria Entity: F4 (EMG SVCS DIST #4) Year: ALL Date Range: 07/01/2025 to 06/30/2026 Batch(es): ALL Entity EMG SVCS DIST #4 Current Year -M&O 'I&S Taxes Discounts Penalty Interest Total Collected Total Collected 609,189.74 0.00 1,900.93 606.04 329,321.26 0.00 1,027.56 327.40 611,696.71 330,676.22 942,372.93 Delinquent Years M&O I&S Taxes 21,171.39 12,456.81 Discounts 0.00 0.00 Penalty 1,619.65 913.26 Interest 1,934.21 846.59 Total Collected 24,725.25 14,216.66 Total Collected 38,941.91 Refunds Paid Refunds Paid Taxes 282.58 152.70 Taxes 165.64 93.53 Penalty 0.16 0.09 Penalty 4.35 2.14 Interest 0.03 0.01 Interest 5.33 2.26 Total Refunded: 282.77 152.80 Total Refunded: 175.32 97.93 Total Refunded: 435.57 Total Refunded: 273.25 Taxes 608,907.16 329,168.56 Taxes 21,005.75 12,363.28 Penalty 1,900.77 1,027.47 Penalty 1,615.30 911.12 Interest 606.01 327.39 Interest 1,928.88 844.33 Total Disbursed: 611,413.94 330,523.42 Total Disbursed: 24,549.93 14,118.73 Total Disbursed: 941,937.36 Total Disbursed: 38,668.66 61thilefinque#Years...,., Total Collected 942,372.93 Total Collected 38,941.91 Attorney Fees 0.00 Attorney Fees 3,327.55 Other Fees 0.00 Other Fees 0.00 Overpayments 108.41 Overpayments 0.33 Total Paid 942,481.34 Total Paid 42,269.79 Underpayments 1.27 Underpayments 0.17 Total Paid 942,481.34 Total Paid 42,269.79 Attorney Fees Refunds Paid - Attorney Fees Attorney Fee Disbursement Amount 0.00 Attorney Fees 0.00 Refunds Paid - Attorney Fees Attorney Fee Disbursement Amount 0.00 MELISSA LEONARD, PCAC PH# (979) 775-9930 Page 1 of 2 All Years M&O I&S Taxes 630,361.13 341,778.07 Discounts 0.00 0.00 Penalty 3,520.58 1,940.82 Interest 2,540.25 1,173.99 Total Collected 636,421.96 344,892.88 Total Collected 981,314.84 Refunds Paid Taxes 448.22 246.23 Penalty 4.51 2.23 Interest 5.36 2.27 Total Refunded: 458.09 250.73 Total Refunded: 708.82 Taxes 629,912.91 341,531.84 Penalty 3,516.07 1,938.59 Interest 2,534.89 1,171.72 Total Disbursed: 635,963.87 344,642.15 Total Disbursed: 980,606.02 All Years Total Collected 981,314.84 Attorney Fees 3,327.55 Other Fees 0.00 Overpayments 108.74 Total Paid 984,751.13 Underpayments 1.44 Total Paid 984,751.13 3,327.55 Attorney Fees 6.92 Refunds Paid - Attorney Fees Attorney Fee Disbursement Amount 3,320.63 3,327.55 6.92 3,320.63 True Automation, Inc. Tax Collections Activity Report - Current/Delinquent 7/10/2026 9:16:08AM Report Criteria Entity: F4 (EMG SVCS DIST #4) Year: ALL Date Range: 07/01/2025 to 06/30/2026 Batch(es): ALL Grand Totals All Entities Current Year M&O I&S Taxes 609,189.74 329,321.26 Discounts 0.00 0.00 Penalty 1,900.93 1,027.56 Interest 606.04 327.40 Total Collected 611,696.71 330,676.22 Total Collected 942,372.93 Attorney Fees 0.00 Other Fees 0.00 Overpayments 108.41 Total Paid 942,481.34 Underpayments 1.27 Total Paid 942,481.34 Refunds Paid M&O 282.58 I&S 152.70 Pen M&O 0.16 Pen I&S 0.09 Int M&O 0.03 Intl&S 0.01 Attorney Fees 0.00 942,045.77 Delinquent Years M&O I&S Taxes 21,171.39 12,456.81 Discounts 0.00 0.00 Penalty 1,619.65 913.26 Interest 1,934.21 846.59 Total Collected 24,725.25 14,216.66 Total Collected 38,941.91 Attorney Fees 3,327.55 Other Fees 0.00 Overpayments 0.33 Total Paid 42,269.79 Underpayments 0.17 Total Paid 42,269.79 Refunds Paid M&O 165.64 I&S 93.53 Pen M&O 4.35 Pen I&S 2.14 Int M&O 5.33 Int I&S 2.26 Attorney Fees 6.92 41,989.62 MELISSA LEONARD, PCAC PH# (979) 775-9930 Page 2 of 2 All Years M&O i&S Taxes 630,361.13 341,778.07 Discounts 0.00 0.00 Penalty 3,520.58 1,940.82 Interest 2,540.25 1,173.99 Total Collected 636,421.96 344,892.88 Total Collected 981,314.84 Attorney Fees 3,327.55 Other Fees 0.00 Overpayments 108.74 Total Paid 984,751.13 Underpayments 1.44 Total Paid 984,751.13 Refunds Paid M&O 448.22 I&S 246.23 Pen M&O 4.51 Pen I&S 2.23 Int M&O 5.36 Int I&S 2.27 Attorney Fees 6.92 984,035.39 True Automation, Inc. Fiscal Year to Date Recap Report June 2026 (06/01/2026 - 06/30/2026) Page: 1 7/10/2026 9:15:19AM Totals for Entity: F4 EMG SVCS DIST #4 Fiscal Year: 2025-2026 Year Original Tax Adjustments Adjusted Tax Base Tax Pd Under Disc Eff Taxes Paid Penalty Interest Att. Fee Overage Payments Balance 1998 15.90 -8.19 7.71 1999 12.93 -7.34 5.59 2000 19.59 -12.07 T52 2D01 38.41 -6.98 31.43 2002 15.53 -2.61 12.92 2003 51.81 -2.61 49.20 2004 54.77 -3.00 51.77 2005 62.97 0.00 62.97 2006 59.76 0.00 59.76 2007 67.13 0.00 67.13 2008 138.77 0.00 138.77 2009 140.73 0.00 140.73 2010 151.54 0.00 151.54 2011 173.36 0.00 173.36 2012 570.46 0.00 570.46 2013 1,108.37 0.00 1,108.37 2014 1,292.38 0.00 1,292.38 2015 1,095.46 0.00 1.095.46 2016 1,230.36 0.00 1,230.36 2017 2,206.00 0.00 2,206.00 2018 2,036.57 0.00 2,036.57 2019 1,957.62 0.00 1,957.62 2020 2,118.84 -3.52 2,115.32 2021 3,894.75 295.07 4,189.82 2022 4,717.78 -3.73 4,714.05 2023 5,557.17 215.93 5,773.10 2024 20,971.32 215.77 21,18T09 2025 1,000,818.48 -5,121.29 995,697.19 Totals for All Deliquent Years 49,760.28 676.72 50,437.00 Totals for All Years: 1,050,578.76 -4,444.57 1,046,134.19 Effective Taxes Paid = Base Tax Pd + Under + Disc Amount Paid = Base Tax Pd + Penalty + Interest + Att. Fee+ Overage Balance = Adjusted Tax- Eff Taxes Paid 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.71 .0000 0.00 0.00 0. DO 0.00 0.00 0.00 0.00 0.00 0.00 5.59 .0000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.52 .0000 2.36 0.00 0.00 2.36 0.18 5.42 0.91 0.00 8.87 29.07 .0751 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 12.92 .0000 3.24 0.00 0.00 3.24 0.39 8.72 1.85 0.00 14.20 45.96 .0659 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 51.77 .0000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 62.97 .0000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 59.76 .0000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 67.13 .0000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 138.77 .0000 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 140.73 .0000 1.16 0.00 0.00 1.16 0.14 2.15 0.51 0.00 3.96 150.38 .0077 1.15 0.00 0.00 1.15 0.13 1.98 0.49 0.00 3.75 172.21 .0066 2.57 0.00 0.00 2.57 0.13 2.77 0.47 0.00 5.94 567.89 .0045 2.33 0.00 0.00 2.33 0.15 2.47 0.48 0.00 5.43 1,106.04 .0021 37.72 0.00 0.00 37.72 4.50 34.19 9.65 0.00 86.06 1.254.66 .0292 51.36 0.00 0.00 51.36 6.16 40.50 12.26 0.00 110.28 1,044.10 .0469 45.55 0.00 0.00 45.55 5.44 30.96 10.16 0.00 92.11 1,184.81 .0370 129.34 0.00 0.00 129.34 15.53 82.50 29.27 0.00 256.64 2,076.66 .0586 153.32 0.00 0.00 153.32 16.01 90.39 34.72 0.00 294.44 1,883.25 .0763 155.77 0.00 0.00 155.77 6.88 74.85 18.11 0.00 255.61 1.801.85 .0796 39.72 0.D0 0.00 39.72 1.69 15.50 3.77 0.00 60.68 2.075.60 .0188 489.02 0.D0 0.00 489.02 22.77 93.54 45.92 0.00 651.25 3,700.80 .1167 425.65 0.02 0.00 425.67 49.74 158.54 93.54 0.00 727.47 4.288.38 .0903 1,436.33 0.02 0.00 1,436.35 162.81 333.19 277.92 0.00 2,210.25 4,336.75 .2488 7,263.53 0.03 0.00 7,263.56 820.11 811.58 1,268.63 0.06 10,163.91 13,923.53 .3428 938,075.72 1.27 0.00 938,076.99 2,928.24 933.40 0.00 108.41 942,045.77 57,620.20 .9421 10,240.12 0.07 0.00 10,240.19 1,112.76 1,789.25 1,808.66 0.06 14,950.85 40,196.81 948,315.84 1.34 0.00 948,317.18 4,041.00 2,722.65 1,808.66 108.47 956,996.62 97.817.01 2.25 Fiscal Year to Date Recap Report June 2026 (06/01/2026 - 06/30/2026) Page: 2 7/10/2026 9:15:19AM Totals for Entity: F4 EMG SVCS DIST #4 Fiscal Year: 2025-2026 Year Original Tax Adjustments Adjusted Tax Base Tax Pd Under Disc Eff Taxes Paid Penalty Interest Att. Fee Overage Payments Balance k Refunds Paid: -576.63 0.00 Effective Taxes Paid = Base Tax Pd + Under + Disc Amount Paid = Base Tax Pd + Penalty + Interest + Att. Fee+ Overage Balance = Adjusted Tax- Eff Taxes Paid -5.12 -6.50 -5.13 0.00-593.38 9--3.)i6;,)0'-•0200 + IL)J-'1400 + 1.4400 — 0003 98J I 'l 1 3 • 3200 9,J') i 'l 1 3 - 32 9-)i 1 69'1 - 19 9d•4951 0 9J-4951