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HomeMy WebLinkAboutSupporting documentationEntity Brazos County Emergency Services District No. 3 Qualifying debt service for the purposes of calculating ad valorem tax rates: Effective January 1, 2026, Under SB 1453 (89t" 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 (87t" 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 the following amount for long- term debts that are secured by property taxes. (Paid from property tax or additional sales tax revenues). Submit additional forms if needed. Description of Debt Principle or Contract Payment to be Paid by Property Taxes Interest to be paid from Property Taxes Other amount to be paid from Property Taxes Example: Fees Total Payment N/A 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: $ 0.00 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 $ $2,400,000 $ $2,400,000 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 $ I&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 agency or individual to whom we should refer citizens wishing to contact the jurisdiction Roger Lasater Name (Citizen Contact) Title / Organization www.brazoscountyesd3.org secretary@brazoscountyesd3.org Jurisdiction Internet Website Address 979-776-6430 1 1 secretary@brazoscountyesd3.org Public Phone Ext., If applicable Public Email _ _____ ____4---------------------- Executive Legal Assistant Si ature of person completing form Title BRAZOS County 2025 CERTIFIED TOTALS As of Supplement 45 F3 - EMG SVCS DIST #3 Property Count: 14,577 Grand Totals 7/14/2026 10:47:55AM Land Value Homesite: 269,368,493 Non Homesite: 136,142,262 Ag Market: 571,078,894 Timber Market: 0 Total Land M 976,589,649 Improvement Value Homesite: 1,042,507,963 Non Homesite: 270,796,826 Total Improvements M 1,313,304,789 Non Real Count slue Personal Property: 637 208,666,932 Mineral Property: 9,537 106,837,371 Autos: 0 0 Total Non Real N 315,504,303 Market Value = 2,605,398,741 Ag Non Exempt Exempt Total Productivity Market: 570,178,628 900,266 Ag Use: 8,377,836 16,972 Productivity Loss H 561,800,792 Timber Use: 0 0 Appraised Value = 2,043,597,949 Productivity Loss: 561,800,792 883,294 APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100) 450,963.93 = 1,829,913,692 * (0.024644 / 100) Tax Increment Finance Value: Tax Increment Finance Levy: 0 0.00 Homestead Cap H 82,602,322 23.231 Cap H 34,828,727 Assessed Value = 1,926,166,900 Total Exemptions Amount H 96,253,208 (Breakdown on Next Page) Net Taxable = 1,829,913,692 F3/237990 Page 15 of 26 BRAZOS County 2025 CERTIFIED TOTALS As of Supplement 45 F3 - EMG SVCS DIST #3 Property Count: 14,577 Grand Totals 7/14/2026 10:47:57AM Exemption Breakdown Exemption Count Local State Total 195,193 195,193 DV2 10 0 102,000 102,000 DV3 14 0 144,000 144,000 DV4 77 0 357,446 357,446 DWS 6 0 25,688 25,688 DVHS 73 0 32,784,579 32,784,579 DVHSS 4 0 1,680,078 1,680,078 EX-XJ 2 0 2,655,107 2,655,107 EX-XN 1 0 67,888 67,888 EX-XV 85 0 53,309,987 53,309,987 EX-XV (Prorated) 2 0 1,057,729 1,057,729 EX366 2,076 0 234,963 234,963 FR 2 242,848 0 242,848 PC 5 3,360,702 0 3,360,702 SO 1 35,000 0 35,000 Totals 3,638,660 92,614,668 96,263,208 F3/237990 Page 16 of 26 Lawsuit Gain/Loss Report For Year 2025 Active/ Entity Name Property ID Geo ID Inactive Assessed Value F3 PATE DAVID E 105204 555100-0018-0680 Inactive 1,100,000 F3 Totals: 1,100,000 2025 Totals: 1,100,000 Report Totals: 1,100,000 7/23/2026 2:14:45PM Page: 1 Final Value Gain/Loss 925,000 175,000 925,000 175,000 925,000 175,000 925,000 175,000 True Automation, Inc. Lawsuit Report by Entity Assuming 10% Loss BRAZOS COUNTY 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 Cause # Cause # Cause # Cause # Cause # Cause # Cause # Cause # 7/23/2026 2:01:18PM Certified Value Opinion Of Value Disputd BRAZOS COUNTY $2,041,900,183 $1,837,710,165 $204,190,018 Certified Value Opinion Of Value Disputd BRYAN ISD $814,125,898 $732,713,308 $81,412,590 Certified Value Opinion Of Value Disputd CITY OF BRYAN $475,128,042 $427,615,238 $47,512,804 Certified Value Opinion Of Value Disputd CITY OF COLL. STAT. $1,597,331,276 $1,437,598,148 $159,733,128 Certified Value Opinion Of Value Disputd COLLEGE STATION IS $1,285,131,610 $1,156,618,449 $128,513,161 Certified Value Opinion Of Value Disputd EMG SVCS DIST #1 $7,071,713 $6,364,542 $707,171 Certified Value Opinion Of Value Disputd EMG SVCS DIST #3 $12,226,477 $11,003,829 $1,222,648 Certified Value Opinion Of Value Disputd EMG SVCS DIST #4 $7,500,000 $6,750,000 $750,000 VBRAZOS CENTRAL AISAL DISTRICT AZOS COUNTY, TEXAS 40S I PENDLETON DR BRYAN, Tx 77802-2465 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 #3 and constitutes the Estimated Appraisal Roll for 2026. Total Certified Taxable Value Before Freeze $1,898,669,433 Tuly 24, 2026 Date C ief 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 NOTARYDlw&� C C('16 '/ Deborah Lockledge Notary Public, State of Texas Notary ID 12461284b My COMMI$010n Exp, 04.22.2030 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST tt3 Property Count: 14,172 Not Under ARB Review Totals 7/21/2026 7:54:47AM Land Value Homesite: 315,026,457 Non Homesite: 148,231.359 Ag Market: 674,814,765 Timber Market: 0 Total Land (+) 1,138,072,581 Improvement Value Homesite: 996,411,696 Non Homesite 291,269,433 Total Improvements (+) 1,287,681,129 Non Real Count Value Personal Property: 678 225,881,337 Mineral Property: 9,243 55,881,105 Autos: 0 0 Total Non Real + () 281,762,442 Market Value = 2,707,516,152 Ag Non Exempt Exempt Total Productivity Market: 673,616,655 1,198,110 Ag Use: 9,039,549 19,444 ProductivityLoss (-) 664,577,106 Timber Use: 0 0 Appraised Value = 2,042,939,046 Productivity Loss: 664,577,106 1.178,666 Homestead Cap (-) 74,161,743 23.231 Cap (-) 54,531,705 Assessed Value = 1,914,245,598 Total Exemptions Amount (-) 133.929,506 (Breakdown on Next Page) Net Taxable = 1,780,316,092 APPROXIMATE TOTAL LEVY = NET TAXABLE' (TAX RATE / 100) 438,741.10 = 1,780,316,092 ' (0.024644 / 100) Certified Estimate of Market Value: 2,707,516,152 Certified Estimate of Taxable Value: 1.780.316,092 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0,00 F3/237990 Page 94 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST #3 Property Count: 14,172 Not Under ARB Review Totals 7/21/2026 7:56:08AM Exemption Breakdown Exemption Count Local State Total 145B 441 0 23,265,818 23,265,818 145D 41 0 2,887,035 2.887,035 145D1 79 0 2,230,677 2,230,677 145F 43 0 2,773,539 2,773,539 DV1 22 0 212,401 212,401 DV2 8 0 87,000 87,000 DV3 14 0 154,000 154,000 DV4 86 0 346,122 346,122 DV4S 7 0 13,827 13,827 DVHS 72 0 37,978,378 37,978,378 DVHSS 6 0 2,956,989 2,956,989 EX-XJ 2 0 2,567,758 2,567,758 EX-XN 11 0 1,264,629 1,264,629 EX-XV 82 0 53,489,460 53,489,460 EX-XV (Prorated) 1 0 653 653 EX366 858 0 169,780 169,780 FR 1 58,144 0 58,144 PC 5 3,438,296 0 3,438,296 SO 1 35,000 0 35,000 Totals 3,531,440 130, 398, 066 133,929, 506 F3/237990 Page 95 of 259 BRAZOS County Property Count: 339 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST #3 Under ARB Review Totals 7/21/2026 7:54:47AM Land Value Homesite: 31,723,399 Non Homesite: 11,400,498 Ag Market: 15,925,232 Timber Markel: 0 Total Land + O 59,049,129 Improvement Value Homesite 99,592,450 Non Homesite: 5,792,715 Total Improvements (+) 105,385,165 Non Real Count Value Personal Property: 5 3,185,219 Mineral Property. 1 272 Autos: 0 0 Total Non Real (+) 3 185 491 Market Value = 167,619,785 Ag Non Exempt Exempt Total Productivity Market: 15,925,232 0 Ag Use: 215,472 0 Productivity Loss (-) 15,709,760 Timber Use: 0 0 Appraised Value = 151,910,025 Productivity Loss: 15,709,760 0 Homestead Cap (-) 7,919,172 23.231 Cap (-) 4,095,811 Assessed Value = 139,895,042 Total Exemptions Amount (-} 928,862 (Breakdown on Next Page) Net Taxable = 138,966,180 APPROXIMATE TOTAL LEVY = NET TAXABLE * (TAX RATE / 100) 34,246.83 = 138,966,180 * (0.024644 / 100) Certified Estimate of Market Value: 136,259.352 Certified Estimate of Taxable Value: 118,353,341 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 F3/237990 Page 96 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST #3 Property Count: 339 Under ARB Review Totals 7/21/2026 7:56:08AM Exemption Breakdown xempt on Count LocalStateTotal 1458 5 0 565,618 555, DV2 1 0 7,500 7,500 DV4 2 0 12,000 12,000 DVHS 1 0 349,799 349,799 EX366 1 0 272 272 FR 1 3,673 0 3,673 Totals 3,673 925,189 928,862 F3/237990 Page 97 of 259 BRAZOS County Property Count: 14,511 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST 0 Grand Totals 7/21/2026 7:54:47AM Land Value Homesite: 346,749,856 Non Homesite: 159,631,857 Ag Market: 690,739,997 Timber Market: 0 Total Land + () 1,197,121,710 Improvement Value Homesite 1,096,004,146 Non Homesite: 297,062,148 Total Improvements (+) 1,393,066,294 Non Real Count Value Personal Property: 683 229,066,556 Mineral Property: 9,244 55,881,377 Autos: 0 0 Total Non Real + () 284,947,933 Market Value = 2,875,135,937 Ag Non Exempt Exempt Total Productivity Market: 689,541,887 1,198,110 Ag Use: 9,255,021 19,444 ProductivityLoss (-) 680,286,866 Timber Use: 0 0 Appraised Value = 2,194,849,071 Productivity Loss: 680,286,866 1,178,666 Homestead Cap (-) 82,080,915 23.231 Cap (-) 58,627,516 Assessed Value = 2,054,140,640 Total Exemptions Amount 0 134,858,368 (Breakdown on Next Page) Net Taxable = 1,919,282,272 APPROXIMATE TOTAL LEVY = NET TAXABLE ' (TAX RATE / 100) 472,987.92 = 1,919,282,272 ' (0.024644 / 100) Certified Estimate of Market Value: 2,843,775,504 Certified Estimate of Taxable Value: 1,898,669,433 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 173/237990 Page 98 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST #3 Property Count: 14,511 Grand Totals 7/21/2026 7:56:08AM Exemption Breakdown Exemption Count Local State Total 145E 446 0 23,821,436 23,821,436 145D 41 0 2,887,035 2,887,035 145D1 79 0 2,230,677 2.230,677 145F 43 0 2,773,539 2,773,539 DV1 22 0 212,401 212,401 DV2 9 0 94,500 94,500 DV3 14 0 154,000 154,000 DV4 88 0 358,122 358,122 DWS 7 0 13,827 13,827 DVHS 73 0 38,328,177 38,328,177 DVHSS 6 0 2,956,989 2,956.989 EX-XJ 2 0 2,567,758 2,567,758 EX-XN 11 0 1,264,629 1,264,629 EX-XV 82 0 53,489,460 53,489,460 EX-XV (Prorated) 1 0 653 653 EX366 859 0 170,052 170,052 FIR 2 61,817 0 61,817 PC 5 3,438,296 0 3,438,296 SO 1 35,000 0 35,000 Totals 3,535,113 131,323,255 134,858,368 F3/237990 Page 99 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST #3 Property Count: 14,172 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 1,979 3,822.7764 $36,976,643 $946,177,183 $848,551,317 B MULTIFAMILY RESIDENCE 11 13.4450 $58,668 $4,363,427 $4,273,861 C1 VACANT LOTS AND LAND TRACTS 212 473.2567 $0 $29,612,762 $21.944,793 01 QUALIFIED OPEN -SPACE LAND 931 59,803.5790 $0 $673,616,655 $9,029,219 D2 IMPROVEMENTS ON QUALIFIED OP 269 $690,896 $12,354,732 $12,337,939 E RURAL LAND, NON QUALIFIED OPE 996 4,936.8536 $14,859,767 $447,605,028 $403,037,712 F1 COMMERCIAL REAL PROPERTY 221 417.1613 $9,022,638 $236,954,273 $219,796,386 F2 INDUSTRIAL AND MANUFACTURIN 4 47.8500 $22,245 $6,386,608 $6,386,608 G1 OIL AND GAS 9,218 $0 $55,764,692 $52,627,922 J2 GAS DISTRIBUTION SYSTEM 1 $0 $274,998 $149,998 J3 ELECTRIC COMPANY (INCLUDING C 2 $0 $4,343,159 $4,093,159 J4 TELEPHONE COMPANY (INCLUDI 3 $0 $688,068 $437,469 J6 PIPELAND COMPANY 120 $0 $60,547,471 $58,628,785 L1 COMMERCIAL PERSONAL PROPE 482 $3,586,247 $125,398,081 $99,671,204 L2 INDUSTRIAL AND MANUFACTURIN 64 $0 $29,917,835 $23,951,250 M1 TANGIBLE OTHER PERSONAL, MOB 227 $658,655 $8,405,711 $8,031,262 O RESIDENTIAL INVENTORY 128 20.4085 $0 $5,290,873 $5,290,873 S SPECIAL INVENTORY TAX 9 $0 $2,492,096 $2,076,334 X TOTALLY EXEMPT PROPERTY 89 509.2388 $0 $57,322,500 $0 Totals 70,044.5693 $65,875,759 $2,707,516,152 $1,780,316,091 F3/237990 Page 100 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST ##3 Property Count:339 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 188 369.7197 $4,680,105 $104,065,717 S98,003,091 B MULTIFAMILY RESIDENCE 2 2.0000 $0 $609,345 $605,681 C1 VACANT LOTS AND LAND TRACTS 51 92.7355 $0 $8,605,433 $6,371,545 D1 QUALIFIED OPEN -SPACE LAND 40 1,280.8001 $0 $15,925,232 $215,188 D2 IMPROVEMENTS ON QUALIFIED OP 8 $0 $531,862 $524,646 E RURAL LAND, NON QUALIFIED OPE 68 282.4395 $1,548,331 $33,560,000 $29,483,396 F1 COMMERCIAL REAL PROPERTY 1 5.0000 $508,977 $977,619 $977,619 G1 OIL AND GAS 1 $0 $272 $0 L1 COMMERCIAL PERSONAL PROPE 5 $0 $3,185,219 $2,625,928 M1 TANGIBLE OTHER PERSONAL, MOB 3 $0 $159,086 $159,086 Totals 2,032.6948 $6,737,413 $167,619,785 $138,966,180 F3/237990 Page 101 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST #3 Property Count: 14,511 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 2,167 4,192.4961 $41,656,748 $1,050,242,900 $946,554,408 B MULTIFAMILY RESIDENCE 13 15.4450 $58,668 $4,972,772 $4,879,542 Cl VACANT LOTS AND LAND TRACTS 263 565.9922 $0 $38,218,195 $28,316.338 D1 QUALIFIED OPEN -SPACE LAND 971 61,084.3791 $0 $689,541,887 $9,244,407 D2 IMPROVEMENTS ON QUALIFIED OP 277 $690,896 $12,886,594 $12,862,585 E RURAL LAND, NON QUALIFIED OPE 1.064 5,219.2931 $16,408,098 $481.165,028 $432,521,108 F1 COMMERCIAL REAL PROPERTY 222 422,1613 $9,531,615 $237,931,892 $220,774,005 F2 INDUSTRIAL AND MANUFACTURIN 4 47.8500 $22,245 $6,386.608 $6,386,608 G1 OIL AND GAS 9,219 $0 $55,764,964 $52.627,922 J2 GAS DISTRIBUTION SYSTEM 1 $0 $274,998 $149,998 J3 ELECTRIC COMPANY (INCLUDING C 2 $0 $4,343,159 $4,093,159 J4 TELEPHONE COMPANY (INCLUDI 3 $0 $688,068 $437,469 J6 PIPELAND COMPANY 120 $0 $60,547,471 $58,628,785 L1 COMMERCIAL PERSONAL PROPE 487 $3,586,247 $128,583,300 $102,297,132 L2 INDUSTRIAL AND MANUFACTURIN 64 $0 $29,917,835 $23,951,250 M1 TANGIBLE OTHER PERSONAL, MOB 230 $658,655 $8,564,797 $8,190,348 O RESIDENTIAL INVENTORY 128 20,4085 $0 $5,290,873 $5,290,873 S SPECIAL INVENTORY TAX 9 $0 $2,492,096 $2,076,334 X TOTALLY EXEMPT PROPERTY 89 509.2388 $0 $57,322,500 $0 Totals 72,077.2641 $72,613,172 $2,875,135,937 $1,919.282,271 173/237990 Page 102 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST #3 Property Count: 14,172 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 6 0.5361 $0 $265,513 $0 Al RESIDENTIAL -SINGLE FAMILY 1,649 3,375.6231 $35,943,623 $892,796,372 $818,538,537 A2 RESIDENTIAL -MANUFACTURED HOM 366 446.6172 $1,033,020 $53,115,298 $30,012,780 B2 RENTAL -DUPLEX 11 13.4450 $58,668 $4,363,427 $4,273,861 C1 VACANT -RESIDENTIAL LOT 91 120.1460 $0 $11,365,377 $9,606.271 C2 VACANT -COMMERCIAL LOT 16 37.0412 $0 $3,411,155 $1,978,056 C3 VACANT -RURAL OR RECREATIONAL 105 316.0695 $0 $14,836,230 $10,360,466 D1 OS -LAND QUALIFIED FOR OPEN SPA 931 59,803.5790 $0 $673,616,655 $9,029,219 D2 OS-FARM&RANCH IMPROVEMENTS C 269 $690,896 $12,354,732 $12,337,939 E 5 6.3643 $0 $477,616 $0 E1 RURAL -SINGLE FAMILY 735 2,752.1060 $13,629,461 $388,918,761 $353,643,911 E4 RURAL -LAND & NON DEFINED IMPS ( 216 1,831.4781 $346,488 $35,212,811 $31,298,229 EA2 RURAL -MANUFACTURED HOME 179 337.4151 $883,818 $17,892,707 $13,062,595 EB2 RURAL -DUPLEX 10 9.4900 $0 $5,103,133 $5,032,977 F1 COMMERCIAL 221 417.1613 $9,022,638 $236,954,273 $219,796,386 F2 INDUSTRIAL 4 47.8500 $22,245 $6,386,608 $6,386,608 G1 MINERALS -OIL & GAS 9,218 $0 $55,764,692 $52,627,922 J2 GAS COMPANIES -UTILITIES 1 $0 $274,998 $149,998 J3 ELECTRIC COMPANIES -UTILITIES 2 $0 $4,343,159 $4,093,159 J4 TELEPHONE COMPANIES -UTILITIES 3 $0 $688,068 $437,469 J6 PIPELINES -UTILITIES 120 $0 $60.547,471 $58,628,785 L1 PERSONAL PROPERTY COMMERCIA 482 $3,586,247 $125.398,081 $99,671,204 L2 PERSONAL PROPERTY INDUSTRIAL 64 $0 $29,917,835 $23,951,250 M1 PERSONAL PROPERTY MANUFACTU 227 $658,655 $8,405,711 $8,031,262 01 INVENTORY -VACANT RESIDENTIAL L 128 20.4085 $0 $5,290,873 $5,290,873 S SPECIAL INVENTORY 9 $0 $2,492,096 $2,076,334 X 89 509.2388 $0 $57,322,500 $0 Totals 70,044.5692 $65,875,759 $2,707,516,152 $1,780,316,091 F3/237990 Page 103 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST #3 Property Count: 339 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 172 344.2452 $4,569,719 $101,963,675 $96,598,614 A2 RESIDENTIAL -MANUFACTURED HOM 17 25.4745 $110.386 $2,102,042 $1,404,477 B2 RENTAL -DUPLEX 2 2.0000 $0 $609,345 $605,681 C1 VACANT -RESIDENTIAL LOT 22 29.6530 $0 $2,659,576 $2,509,787 C2 VACANT -COMMERCIAL LOT 14 18.1070 $0 $3,040,814 $1,966,808 C3 VACANT -RURAL OR RECREATIONAL 15 44.9755 $0 $2,905,043 $1,894,950 D1 OS -LAND QUALIFIED FOR OPEN SPA 40 1,280.8001 $0 $15,925,232 $215,188 D2 OS-FARM&RANCH IMPROVEMENTS C 8 $0 $531,862 $524,646 E1 RURAL -SINGLE FAMILY 55 166.9786 $1,487,112 $29,779,934 $26,374,312 E4 RURAL -LAND & NON DEFINED IMPS ( 15 79.8870 $46,100 $2,577,901 $2,243,763 EA2 RURAL -MANUFACTURED HOME 8 35.5739 $15,119 $1,202,165 $865,321 F1 COMMERCIAL 1 5.0000 $508,977 $977,619 $977,619 G1 MINERALS -OIL & GAS 1 $0 $272 $0 L1 PERSONAL PROPERTY COMMERCIA 5 $0 $3,185,219 $2,625,928 M1 PERSONAL PROPERTY MANUFACTU 3 $0 $159,086 $159,086 Totals 2.032.6948 $6,737,413 $167,619,785 $138,966,180 173/237990 Page 104 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST #3 Property Count: 14,511 Grand Totals 7/21/2026 7:56:08AM CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value A 6 0.5361 $0 $265,513 $0 Al RESIDENTIAL -SINGLE FAMILY 1,821 3,719.8683 $40,513,342 $994,760,047 $915,137,151 A2 RESIDENTIAL -MANUFACTURED HOM 383 472.0917 $1,143,406 $55,217,340 $31,417,257 B2 RENTAL -DUPLEX 13 15.4450 $58,668 $4,972,772 $4,879,542 C1 VACANT -RESIDENTIAL LOT 113 149.7990 $0 $14,024,953 $12,116,058 C2 VACANT -COMMERCIAL LOT 30 55.1482 $0 $6,451,969 $3,944,864 C3 VACANT -RURAL OR RECREATIONAL 120 361.0450 $0 $17,741,273 $12,255,416 D1 OS -LAND QUALIFIED FOR OPEN SPA 971 61.084.3791 $0 $689,541,887 $9,244,407 D2 OS-FARM&RANCH IMPROVEMENTS C 277 $690,896 $12,886,594 $12.862,585 E 5 6.3643 $0 $477,616 $0 E1 RURAL -SINGLE FAMILY 790 2,919.0846 $15,116,573 $418,698,695 $380,018,223 E4 RURAL -LAND & NON DEFINED IMPS ( 231 1,911.3651 $392,588 $37,790,712 $33,541,992 EA2 RURAL -MANUFACTURED HOME 187 372.9890 $898,937 $19,094,872 $13,927,916 EB2 RURAL -DUPLEX 10 9.4900 $0 $5,103,133 $5,032,977 F1 COMMERCIAL 222 422.1613 $9.531,615 $237,931,892 $220,774,005 F2 INDUSTRIAL 4 47.8500 $22,245 $6,386,608 $6,386,608 G1 MINERALS -OIL & GAS 9,219 $0 $55,764,964 $52,627,922 J2 GAS COMPANIES -UTILITIES 1 $0 $274,998 $149,998 J3 ELECTRIC COMPANIES -UTILITIES 2 $0 $4,343,159 $4,093,159 J4 TELEPHONE COMPANIES -UTILITIES 3 $0 $688,068 $437,469 J6 PIPELINES -UTILITIES 120 $0 $60,547,471 $58,628,785 Ll PERSONAL PROPERTY COMMERCIA 487 $3,586,247 $128,583,300 $102,297,132 L2 PERSONAL PROPERTY INDUSTRIAL 64 $0 $29,917,835 $23,951,250 M1 PERSONAL PROPERTY MANUFACTU 230 $658,655 $8,564,797 $8,190,348 01 INVENTORY -VACANT RESIDENTIAL L 128 20.4085 $0 $5,290,873 $5,290,873 S SPECIAL INVENTORY 9 $0 $2,492,096 $2,076,334 X 89 509.2388 $0 $57,322,500 $0 Totals 72.077.2640 $72.613.172 $2,875,135,937 $1.919,282.271 F3/237990 Page 105 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST 93 Property Count: 14,511 Effective Rate Assumption 7/21/2026 7:56:08AM New Value TOTAL NEW VALUE MARKET: $72,613,172 TOTAL NEW VALUE TAXABLE: $68,518,877 New Exemptions Exemption Description Count EX-XN 11.252 Motor vehicles leased for personal use 9 2025 Market Value $49,056 EX-XV Other Exemptions (including public property, r 2 2025 Market Value $0 ABSOLUTE EXEMPTIONS VALUE LOSS $49,056 Exemption Description Count Exemption Amount 145E 11.145 (b) Single Situs, Single Owner 434 $23,191,421 145D 11.145 (d) Multiple Situs, Leases 41 $2,887,035 145F 11.145 (f) Single Situs, Related Business Entity 21 $786,274 DV1 Disabled Veterans 10% - 29% 3 $22,000 DV2 Disabled Veterans 30% - 49% 1 $7,500 DV3 Disabled Veterans 50% - 69% 2 $20,000 DV4 Disabled Veterans 70% - 100% 15 $60,000 DV4S Disabled Veterans Surviving Spouse 70% - 100 1 $0 DVI IS Disabled Veteran Homestead 3 $1,328,171 PARTIAL EXEMPTIONS VALUE LOSS 521 $28,302,401 NEW EXEMPTIONS VALUE LOSS $28,351,457 Increased Exemptions Exemption Description Count Increased Exemption Amount INCREASED EXEMPTIONS VALUE LOSS TOTAL EXEMPTIONS VALUE LOSS $28,351,457 New Ag I Timber Exemptions 2025 Market Value $1,505,492 Count: 8 2026 Ag/Timber Use $27,936 NEW AG I TIMBER VALUE LOSS $1,477,556 New Annexations New Deannexations Average Homestead Value Category A and E Count of HS Residences Average Market Average HS Exemption Average Taxable 2,220 $536,676 $36,891 $499,785 Category A Only Count of HS Residences Average Market Average HS Exemption Average Taxable 1,670 $529,570 $32,295 $497,275 F3/237990 Page 106 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F3 - EMG SVCS DIST 43 Median Homestead Value Category A and E Count of HS Residences Median Market Median HS Exemption Median Taxable 2,220 $501,530 $0 $501,530 Category A Only Count of HIS Residences Median Market Median HS Exemption Median Taxable 1,670 $504,118 $0 $504,118 Lower Value Used Count of Protested Properties Total Market Value Total Value Used 339 $167,619,785 $118,353,341 Uncontested Value Count of Uncontested Properties Total Market Value Total Uncontested Value F3/237990 Page 107 of 259 Refund Paid Totals Report Date Range: 7/22/2025 - 6/30/2026 Year M&O Tax I&S Tax Total Tax P&1 M&O P&I I&S Attorney Discount Overage Total Entity Code F3 2021 8.40 0.00 8.40 2.61 0.00 1.65 0.00 0.00 12.66 2022 100.45 0.00 100.45 9.39 0.00 8.82 0.00 0.00 118.66 2023 178.26 0.00 178.26 0.00 0.00 0.00 0.00 0.00 178.26 2024 496.71 0.00 496.71 4.93 0.00 1.61 0.00 0.00 503.25 2025 661.93 0.00 661.93 0.01 0.00 0.00 0.00 0.00 661.94 Total For F3 1,445.75 0.00 1,445.75 16.94 0.00 12.08 0.00 0.00 1,474.77 Grand Totals 1,445.75 0.00 1,445.75 16.94 0.00 12.08 0.00 0.00 1,474.77 IIt474.77 + 661.94 - 0002 812•83 1445.75 + 661.93 - 0002 riles '183 • 82 C 0000 0• 7/9/2026 8:19:24AM Page 1 of 1 True Automation, Inc. Tax Collections Activity Report - Current/Delinquent 7/10/2026 8:52:09AM Report Critena Entity: F3 (EMG SVCS DIST #3) Year. ALL Date Range: 07/01/2025 to 06130/2026 Batch(es): ALL Entity EMG SVCS DIST #3 Current Year M&O I&S Taxes 434,488.30 0.00 Discounts 0.00 0.00 Penalty 1,278.78 0.00 Interest 404.92 0.00 Total Collected 436,172.00 0.00 Total Collected 436,172.00 Refunds Paid Taxes 661.93 0.00 Penalty 0.01 0.00 Interest 0.00 0.00 Total Refunded: 661.94 0.00 Total Refunded: 661.94 Taxes 433,826.37 0.00 Penalty 1,278.77 0.00 Interest 404.92 0.00 Total Disbursed: 435,510.06 0.00 Total Disbursed: 435,510.06 Current Year Total Collected 436,172.00 Attorney Fees 0.00 Other Fees 0.00 Overpayments 608.99 Total Paid 436,780.99 Underpayments 0.35 Total Paid 436,780.99 Attorney Fees Refunds Paid - Attorney Fees Attorney Fee Disbursement Amount Delinquent Years M&O I&S Taxes 19,670.02 0.00 Discounts 0.00 0.00 Penalty 956.57 0.00 Interest 669.45 0.00 Total Collected 21,296.04 0.00 Total Collected 21,296.04 Refunds Paid Taxes 783.82 0.00 Penalty 10.56 0.00 Interest 6.37 0.00 Total Refunded: 800.75 0.00 Total Refunded: 800.75 Taxes 18,886.20 0.00 Penalty 946.01 0.00 Interest 663.08 0.00 Total Disbursed: 20,495.29 0.00 Total Disbursed: 20,495.29 Delinquent Years Total Collected 21,296.04 Attorney Fees 829.24 Other Fees 0.00 Overpayments 0.09 Total Paid 22,125.37 Underpayments 0.01 Total Paid 22,125.37 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 454,158.32 0.00 Discounts 0.00 0.00 Penalty 2,235.35 0.00 Interest 1,074.37 0.00 Total Collected 457,468.04 0.00 Total Collected 457,468.04 Refunds Paid Taxes 1,445.75 0.00 Penalty 10.57 0.00 Interest 6.37 0.00 Total Refunded: 1,462.69 0.00 Total Refunded: 1,462.69 Taxes 452,712.57 0.00 Penalty 2,224.78 0.00 Interest 1,068.00 0.00 Total Disbursed: 456,005.35 0.00 Total Disbursed: 456,005.35 All Years Total Collected 457,468.04 Attorney Fees 829.24 Other Fees 0.00 Overpayments 609.08 Total Paid 458,906.36 Underpayments 0.36 Total Paid 458,906.36 829.24 Attorney Fees 829.24 12.08 Refunds Paid - 12.08 Attorney Fees Attorney Fee Disbursement Amount 817.16 817.16 True Automation, Inc. Tax Collections Activity Report - Current/Delinquent 7/10/2026 8:52:09AM Report Criteria Entity: F3 (EMG SVCS DIST #3) Year. ALL Date Range: 07101/2025to 06/30/2026 Batch(es): ALL Grand Totals All Entities Current Year M&O I&S Taxes 434,488.30 0.00 Discounts 0.00 0.00 Penalty 1,278.78 0.00 Interest 404.92 0.00 Total Collected 436,172.00 0.00 Total Collected 436,172.00 Attorney Fees 0.00 Other Fees 0.00 Overpayments 608.99 Total Paid 436,780.99 Underpayments 0.35 Total Paid 436,780.99 Refunds Paid M&O 661.93 I&S 0.00 Pen M&O 0.01 Pen I&S 0.00 Int M&O 0.00 Int I&S 0.00 Attorney Fees 0.00 436,119.05 Delinquent Years M&O I&S Taxes 19,670.02 0.00 Discounts 0.00 0.00 Penalty 956.57 0.00 Interest 669.45 0.00 Total Collected 21,296.04 0.00 Total Collected 21,296.04 Attorney Fees 829.24 Other Fees 0.00 Overpayments 0.09 Total Paid 22,125.37 Underpayments 0.01 Total Paid 22,125.37 Refunds Paid M&O 783.82 I&S 0.00 Pen M&O 10.56 Pen I&S 0.00 Int M&O 6.37 Int I&S 0.00 Attorney Fees 12.08 21,312.54 MELISSA LEONARD, PCAC PH# (979) 775-9930 Page 2 of 2 All Years "M&O I&S Taxes 454,158.32 0.00 Discounts 0.00 0.00 Penalty 2,235.35 0.00 Interest 1,074.37 0.00 Total Collected 457,468.04 0.00 Total Collected 457,468.04 Attorney Fees 829.24 Other Fees 0.00 Overpayments 609.08 Total Paid 458,906.36 Underpayments 0.36 Total Paid 458,906.36 Refunds Paid M&O 1,445.75 I&S 0.00 Pen M&O 10.57 Pen I&S 0.00 Int M&O 6.37 Int I&S 0.00 Attorney Fees 12.08 457,431.59 True Automation, Inc. Fiscal Year to Date Recap Report 7/10/2026 8:52:37AM June 2026 (06/01/2026 - 06/30/2026) Page: 1 Totals for Entity: F3 EMG SVCS DIST #3 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 % 1999 3.36 -2.51 0.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.85 .0000 2000 0.37 0.00 0.37 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.37 DODO 2001 0.95 0.00 0.95 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.95 .DODO 2002 2.02 0.00 2.02 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 2.02 .0000 2003 3.51 0.00 3.51 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.51 .0000 2004 3.85 0.00 3.85 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.85 .0000 2005 6.22 0.00 6.22 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 6.22 .0000 2006 7.55 0.00 7.55 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 7.55 .0000 2007 16.03 0.00 16.03 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 16.03 .0000 2008 98.63 -39.13 59.50 0.00 0.D0 0.00 0.00 0.00 0.00 0.00 0.00 0.00 59.50 .0000 2009 123.67 -38.52 85.15 0.00 0.00 0.00 0.00 0.00 0.D0 0.00 0.00 0.00 85.15 .0000 2010 294.69 -197.25 97.44 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 97.44 .0000 2011 264.14 -208.14 56.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 56.00 .0000 2012 358.12 -239.19 118,93 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 118.93 .0000 2013 266.13 -68.33 197.80 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 197.80 .0000 2014 486.87 -131.00 355.87 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 355.87 .0000 2015 587.04 -127.45 459.59 0.46 0.00 0.00 0.46 0.06 0.55 0.16 0.00 1.23 459.13 .0010 2016 347.97 0.00 347.97 4.35 0.00 0.00 4.35 0.53 4.83 1.46 0.00 11.17 343.62 .0125 2017 393.01 0.00 393.01 50.96 0.00 0.00 50.96 6.11 49.46 15.97 0.00 122.50 342.05 .1297 2018 759.77 0.00 759.77 13.40 0.00 0.00 13.40 1.60 11.77 4.02 0.00 30.79 746.37 .0176 2019 672.37 0.00 672.37 6.57 0.00 0.00 6.57 0.78 4.78 1.82 0.00 13.95 665.80 .0098 2020 742.83 13.73 756.56 28.63 0.00 0.00 28.63 1.20 6.05 2.57 0.00 38.45 727.93 .0378 2021 863.38 121.98 985.36 159.63 0.00 0.00 159.63 4.53 20.45 9.38 0.00 193.99 825.73 .1620 2022 1,597.50 303.23 1,900.73 286.37 0.00 0.00 286.37 2.96 21.44 6.13 0.00 316.90 1,614.36 .1507 2023 1,802.51 589.15 2,391.66 424.78 0.00 0,00 424.78 31.46 64.60 52.47 0.00 573.31 1,966.88 A776 2024 4,493.27 588.24 5,081.51 1,963.79 0.00 0.00 1,963.79 221.35 196.57 274.19 0.D0 2,655.90 3,117.72 .3865 2025 452,152.41 -1,117.74 451,034.67 433,826.37 0.35 0.00 433,826.72 1,278.77 404.92 0.00 608.99 436,119.05 17,207.95 .9618 Totals for All Deliquent Years 14,195.76 564.81 14,760.57 2,938.94 0.00 0.D0 2,938.94 270.58 380.50 368.17 0.00 3,958.19 11,821.63 Totals for All Years: 466,348.17 -552.93 465,795.24 436,765.31 0.35 0.00 436,765.66 1,549.35 785,42 368.17 608.99 440,077.24 29.029.58 2.05 Effective Taxes Paid = Base Tax Pd + Under + Disc Amount Paid = Base Tax Pd + Penalty + Interest + Att. Fee+ Overage Balance = Adjusted Tax- Eff Taxes Paid Fiscal Year to Date Recap Report June 2026 (06/01/2026 - 06/30/2026) Page: 2 7/10/2026 8:52:37AM Totals for Entity: F3 EMG SVCS DIST #3 Fiscal Year: 2025-2026 Year Original Tax Adjustments Adjusted Tax Base Tax Pd Under Disc Eff Taxes Paid Penalty Interest Art, Fee Overage Payments Balance Refunds Paid: -1,352.90 0.00 -9.93 -6.08 -12.08 0.00-1,380.99 C 4���JJ3.3500 -r 6J9•0800 + 0.3600 — 0003 4561614.0700 431�034.67 70i•2370 0 10i•2370 Effective Taxes Paid = Base Tax Pd + Under + Disc Amount Paid = Base Tax Pd + Penalty + Interest + Att. Fee+ Overage Balance = Adjusted Tax- Eff Taxes Paid