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HomeMy WebLinkAboutSupporting documentationEntity: Brazos County Emergency Services District 1 Qualifying debt service for the purposes of calculating ad valorem tax rates: Effective January 1, 2026, Under SB 1453 (89th 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 111, 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 d. e. f. Q 17 is issued for designated infrastructure; is a refunding bond; financial assistance program; is issued in response to an emergency under Sec. 1431.015, Government Code; is issued for renovating, improving, or equipping existing buildings or facilities; 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; T 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 Huntington Public Capital $ 21o,865.26 $ 42,615.83 $ 253,481.o9 First Financial Bank $ 299,795•14 $ 392,09o.i6 $ 691,885.30 Total $ 51o,660.40 $ 434,705.96 $ 945,366.36 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 Debt Reduction from other sources: $ 30,000 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 $ o I&S Funds $ 8o,000 Total Funds $ 8o,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 $ o I&S Refunds $ o Total Refunds $ 0 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 Rodger Stout, President Brazos County Emergency Services District No. 1 Name (Citizen Contact) Title / Organization www.brazoscountyesdi.org Jurisdiction Internet Website Address 979-703-1212 info@a brazoscountyesdi.org Public Phone Public Email ----------- General Manager -- --------- --------------- -------------------- Signature of person completing form Title Mike Montgomery, General Manager BRAZOS County Property Count: 13,363 2025 CERTIFIED TOTALS Fl - EMG SVCS DIST #1 Grand Totals As of Supplement 45 7/14/2026 10:47:55AM Land Value Homesite: 579,543,513 Non Homesite: 197,947,902 Ag Market: 623,775,164 Timber Market: 0 Total Land (+) 1,401,266,579 Improvement Value Homesite: 2,073,013,821 Non Homesite: 189,451,634 Total Improvements (+) 2,262,465,455 Non Real Count Value Personal Property: 613 135,837,566 Mineral Property: 5,537 4,496,793 Autos: 0 0 Total Non Real (+) 140,334,359 Market Value = 3,804,066,393 Ag Non Exempt Exempt Total Productivity Market: 620,678,477 3,096,687 Ag Use: 16,638,657 12,367 Productivity Loss () 604,039,820 Timber Use: 0 0 Appraised Value = 3,200,026,573 Productivity Loss: 604,039,820 3,084,320 Homestead Cap () 104,852,572 23.231 Cap () 22,772,555 Assessed Value = 3,072,401,446 Total Exemptions Amount () 95,897,501 (Breakdown on Next Page) Net Taxable = 2,976,503,945 APPROXIMATE TOTAL LEVY = NET TAXABLE - (TAX RATE / 100) 2,154,244.73 = 2,976,503,945' (0.072375 / 100) Tax Increment Finance Value: Tax Increment Finance Levy: 0 0.00 F1/237988 Page 11 of 26 BRAZOS County 2025 CERTIFIED TOTALS As of Supplement 45 F1 - EMG SVCS DIST #1 Property Count: 13,363 Grand Totals 7/14/2026 10:47:57AM Exemption Breakdown Exemption Count Local State Total DV1 S 1 0 5,000 5,000 DV2 20 0 181,500 181,500 DV2S 2 0 15,000 15,000 DV3 27 0 280,000 280,000 DV3S 1 0 10,000 10,000 DV4 119 0 489,878 489,878 DWS 5 0 48,000 48,000 DVHS 103 0 57,547,249 57,547,249 DVHSS 3 0 1,547,872 1,547,872 EX-XN 3 0 96,082 96,082 EX-XU 3 0 444,484 444,484 EX-XV 84 0 28.752,749 28,752,749 EX-XV (Prorated) 2 0 184,103 184,103 EX366 3,173 0 222,410 222,410 FIR 3 5,705,224 0 5,705,224 PC 3 11,694 0 11,694 SO 6 176,256 0 176,256 Totals 5,893,174 90,004,327 95,897,601 F1/237988 Page 12 of 26 4 BRAZOS CENTRAL APPRAISAL DISTRICT BRAZ08 CO UNTY,TEXA9 4051PENDLETON 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 #1 and constitutes the Estimated Appraisal Roll for 2026. Total Certified Taxable Value Before Freeze $ 3,245,318,105 Lv 24, 2026'� 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 G*"b' D®borah Lookledae NotaryPubllo, Stateof Texas Notary ID 124012945 MY COMMISSIOn Exp, 04.22.2030 BRAZOS County Property Count: 11,837 2026 PRELIMINARY TOTALS F1 - EMG SVCS DIST #1 Not Under ARB Review Totals 7/21/2026 7:54:47AM Land Value Homesite: 872,465,284 Non Homesite: 247,367,289 Ag Market: 782,350,201 Timber Market. 0 Total Land N 1,902,182,774 Improvement Value Homesite 1,843,546,210 Non Homesite: 234,779,015 Total Improvements N 2,078,325,225 Non Real Count Value Personal Property: 676 158,471,066 Mineral Property: 4,113 2,692,890 Autos: 0 0 Total Non Real N 161,163,956 Market Value = 4,141,671,955 Ag Non Exempt Exempt Total Productivity Markel: 780.074,708 2,275,493 Ag Use: 17,351,250 14,572 Productivity Loss 0 762,723,458 Timber Use: 0 0 Appraised Value = 3,378,948,497 Productivity Loss: 762,723,458 2,260,921 Homestead Cap H 131,007,537 23.231 Cap W 90,792,100 Assessed Value = 3,157,148,860 Total Exemptions Amount H 134,528,459 (Breakdown on Next Page) Net Taxable = 3,022,620.401 APPROXIMATE TOTAL LEVY = NET TAXABLE ` (TAX RATE 1 100) 2,187,621.52 = 3,022,620,401 ` (0.072375 / 100) Certified Estimate of Market Value: 4,141,671,955 Certified Estimate of Taxable Value: 3,022,620,401 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 F1/237988 Page 66 of 259 BRAZOS County 2026 PRELIMINARY TOTALS FI - EMG SVCS DISTttI Property Count: 11,837 Not Under ARB Review Totals 7/21/2026 7:56:08AM Exemption Breakdown Exemption Count Local State Total 1456 334 0 13,781,933 13,781,933 145D 57 0 2,681,794 2,681,794 145D 1 173 0 2,183,025 2,183,025 145F 35 0 2,707,396 2,707,396 DV1 20 0 170,000 170,000 DV1 S 1 0 5,000 5,000 DV2 17 0 168,000 168,000 DV2S 2 0 15,000 15,000 DV3 21 0 216,000 216,000 DV3S 1 0 10,000 10,000 DV4 136 0 524,253 524,253 DV4S 8 0 48,000 48,000 DVHS 110 0 66,048,976 66,048.976 DVHSS 5 0 2,169,220 2,169,220 EX-XN 19 0 3,277,775 3,277,775 EX-XU 3 0 533,381 533,381 EX-XV 73 0 33,079,739 33,079,739 EX366 599 0 117,628 117,628 FR 4 6,705,698 0 6,705,698 PC 3 11,964 0 11,964 SO 7 73,677 0 73,677 Totals 6,791,339 127,737,120 134,528,459 F1/237988 Page 67 of 259 BRAZOS County Property Count: 596 2026 PRELIMINARY TOTALS Fl - EMG SVCS DIST #1 Under ARB Review Totals 7/21/2026 7:54:47AM Land Value Homesite: 79,411,817 Non Homesite: 32,063,419 Ag Market: 36,436,980 Timber Market: 0 Total Land N 147,912,216 Improvement Value Homesite: 164,072,883 Non Homesite: 4,660,097 Total Improvements N 168,732,980 Non Real Count Value Personal Property: 4 2,966,304 Mineral Property: 0 0 Autos: 0 0 Total Non Real N 2,966,304 Market Value = 319,611,500 Ag Non Exempt Exempt Total Productivity Market: 36,436,980 0 Ag Use: 482,979 0 Productivity Loss () 35,954,001 Timber Use: 0 0 Appraised Value = 283,657,499 Productivity Loss: 35,954,001 0 Homestead Cap (-) 11,675,019 23.231 Cap (-) 14,315,108 Assessed Value = 257,667,372 Total Exemptions Amount (-) 2,806,717 (Breakdown on Next Page) Net Taxable = 254,860,655 APPROXIMATE TOTAL LEVY = NET TAXABLE' (TAX RATE / 100) 184,455.40 = 254,860,655 ' (0.072375 / 100) Certified Estimate of Market Value: 257,785,979 Certified Estimate of Taxable Value: 222,697,704 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 F1/237988 Page 68 of 259 BRAZOS County 2026 PRELIMINARY TOTALS Fl - EMG SVCS DIST#1 Property Count 596 Under ARB Review Totals 7/21/2026 7:56:08AM Exemption Breakdown Exemption Count Local State Total 145B 4 0 298,173 298,173 DSTRS 1 0 853,208 853,208 DV1 1 0 5,000 5,000 DV2 1 0 7,500 7,500 DV3 3 0 32,000 32,000 DV4 6 0 48,000 48,000 DVHS 2 0 1,485,646 1,485,646 SO 1 77.190 0 77.190 Totals 77,190 2,729,527 2,806,717 F1/237988 Page 69 of 259 BRAZOS County Property Count: 12,433 2026 PRELIMINARY TOTALS F1 - EMG SVCS DIST #1 Grand Totals 7/21/2026 7:54:47AM Land Value Homesite: 951, 877,101 Non Homesite: 279.430,708 Ag Market: 818,787,181 Timber Market: 0 Total Land + (} 2,050,094,990 Improvement Value Homesite: 2,007,619,093 Non Homesite: 239,439,112 Total Improvements (+) 2,247,058,205 Non Real Count Value Personal Property: 680 161,437,370 Mineral Property: 4,113 2,692,890 Autos: 0 0 Total Non Real (+) 164,130,260 Market Value = 4.461,283,455 Ag Non Exempt Exempt Total Productivity Market: 816,511,688 2,275,493 Ag Use: 17,834,229 14,572 Productivity Loss 0 798,677,459 Timber Use: 0 0 Appraised Value = 3,662,605,996 Productivity Loss: 798.677,459 2,260,921 Homestead Cap H 142,682,556 23.231 Cap H 105.107,208 Assessed Value = 3,414,816,232 Total Exemptions Amount (-) 137,335,176 (Breakdown on Next Page) Net Taxable = 3,277,481,056 APPROXIMATE TOTAL LEVY = NET TAXABLE' (TAX RATE / 100) 2,372,076.91 = 3,277,481,056 ` (0.072375 / 100) Certified Estimate of Market Value: 4,399,457,934 Certified Estimate of Taxable Value: 3,245,318,105 Tax Increment Finance Value: 0 Tax Increment Finance Levy: 0.00 F1/237988 Page 70 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F1 - EMG SVCS DIST # 1 Property Count: 12,433 Grand Totals 7/21/2026 7:56:08AM Exemption Breakdown Exemption Count Local State Total 145B 338 0 14,080,106 14,080,106 145D 57 0 2,681,794 2,681,794 145 D 1 173 0 2,183.025 2,183,025 145F 35 0 2.707,396 2707,396 DSTRS 1 0 853,208 853,208 DV 1 21 0 175,000 175,000 DV1 S 1 0 5,000 5,000 DV2 18 0 175,500 175,500 DV2S 2 0 15,000 15,000 DV3 24 0 248,000 248,000 DV3S 1 0 10,000 10,000 DV4 142 0 572,253 572,253 DV4S 8 0 48,000 48,000 DVHS 112 0 67,534,622 67,534,622 DVHSS 5 0 2,169,220 2,169,220 EX-XN 19 0 3,277,775 3,277.775 EX-XU 3 0 533,381 533,381 EX-XV 73 0 33,079,739 33,079,739 EX366 599 0 117,628 117,628 FIR 4 6,705.698 0 6.705,698 PC 3 11,964 0 11,964 SO 8 150,867 0 150,867 Totals 6,868,529 130,466,647 137,335,176 F1/237988 Page 71 of 259 BRAZOS County 2026 PRELIMINARY TOTALS FI - EMG SVCS DIST#1 Property Count: 11,837 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 3,864 6,779.9838 $75,508,524 $2,378,640,428 $2,186,394,106 B MULTIFAMILY RESIDENCE 64 83.9298 $5,582,261 $34,594,647 $33,803,267 C1 VACANT LOTS AND LAND TRACTS 477 1,184.5529 $0 $76,843,184 $53,832,770 D1 QUALIFIED OPEN -SPACE LAND 813 69,963.7323 $0 $780,074,708 $17.328,001 D2 IMPROVEMENTS ON QUALIFIED OP 231 $433,063 $9,636,444 $9,579,067 E RURAL LAND, NON QUALIFIED OPE 844 4,154.5366 $15,364.917 $409,002,134 $356,656,568 F1 COMMERCIAL REAL PROPERTY 219 928.3861 $8,206,233 $188,117,399 $168,608,988 F2 INDUSTRIAL AND MANUFACTURIN 6 40.3470 $532,747 $15.870,289 $14,571,236 G1 OIL AND GAS 4,104 $0 $2,684,063 $2,168,943 J1 WATER SYSTEMS 1 0.3498 $0 $68,380 $0 J2 GAS DISTRIBUTION SYSTEM 1 SO $310,473 $185,473 J3 ELECTRIC COMPANY (INCLUDING C 7 0.8909 $509,283 $5,702,341 $5,001,300 J4 TELEPHONE COMPANY (INCLUDI 13 $0 $849,811 $453,216 J5 RAILROAD 11 52.6100 SO $33,264,467 $32,832,861 J6 PIPELAND COMPANY 201 $0 $7,307,850 $6,425,953 J7 CABLE TELEVISION COMPANY 1 $0 $2,477,758 $2,352,758 L1 COMMERCIAL PERSONAL PROPE 383 $7,533,375 $88,683,872 $67,232,107 L2 INDUSTRIAL AND MANUFACTURIN 68 $0 $15,338,896 $11,178,553 M1 TANGIBLE OTHER PERSONAL, MOB 857 $1,264,687 $29,959,299 $29.026,552 O RESIDENTIAL INVENTORY 314 49.3271 $7,028,212 $23,380,069 $23,173,274 S SPECIAL INVENTORY TAX 3 $0 $1,974,548 $1,815,408 X TOTALLY EXEMPT PROPERTY 92 637.2751 $650,982 $36,890,895 $0 Totals 83,875.9214 $122,614,284 $4,141,671,955 $3,022,620,401 F1/237988 Page 72 of 259 BRAZOS County 2026 PRELIMINARY TOTALS Fl - EMG SVCS DIST #I Property Count: 596 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 342 559.8125 $11,535,049 $217.001,939 $202,799,421 B MULTIFAMILY RESIDENCE 7 2.6218 $0 $2,333,450 $2,333,450 C1 VACANT LOTS AND LAND TRACTS 87 250.5835 $0 $18,938,037 $12,511,819 D1 QUALIFIED OPEN -SPACE LAND 79 2,325.2766 $0 $36,436,980 $482,979 D2 IMPROVEMENTS ON QUALIFIED OP 13 $0 $440,393 $440,393 E RURAL LAND, NON QUALIFIED OPE 90 761,2337 $808,526 $37,781,235 $30,372,750 F1 COMMERCIAL REAL PROPERTY 3 13,0940 $0 $2.604,544 $2,211,474 J2 GAS DISTRIBUTION SYSTEM 1 0.2961 $0 $68,500 $120 L1 COMMERCIAL PERSONAL PROPE 4 $23,505 $2,966,304 $2,668,131 M1 TANGIBLE OTHER PERSONAL, MOB 7 $0 $505,792 $505,792 O RESIDENTIAL INVENTORY 2 0.2640 $530,854 $534,326 $534,326 Totals 3,913.1822 $12,897,934 $319,611,500 $254,860,655 F1/237988 Page 73 of 259 BRAZOS County 2026 PRELIMINARY LIMINARY TOTALS Fl - EMG SVCS DIST HI Property Count: 12,433 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 4,206 7,339.7963 $87,043,573 $2,595,642.367 $2,389,193,527 B MULTIFAMILY RESIDENCE 71 86.5516 $5,582,261 $36,928,097 $36,136,717 C1 VACANT LOTS AND LAND TRACTS 564 1,435.1364 $0 $95,781,221 $66,344,589 D1 QUALIFIED OPEN -SPACE LAND 892 72,289.0089 $0 $816,511,688 $17,810,980 D2 IMPROVEMENTS ON QUALIFIED OP 244 $433,063 $10,076,837 $10,019,460 E RURAL LAND, NON QUALIFIED OPE 934 4.915.7703 $16,173,443 $446,783,369 $387,029,318 F1 COMMERCIAL REAL PROPERTY 222 941.4801 $8,206,233 $190,721,943 $170,820,462 F2 INDUSTRIAL AND MANUFACTURIN 6 40.3470 $532,747 $15,870.289 $14,571,236 G1 OIL AND GAS 4,104 $0 $2,684,063 $2,168,943 J1 WATER SYSTEMS 1 0.3498 $0 $68,380 $0 J2 GAS DISTRIBUTION SYSTEM 2 0.2961 $0 $378,973 $185,593 J3 ELECTRIC COMPANY (INCLUDING C 7 0.8909 $509,283 $5,702,341 $5,001,300 J4 TELEPHONE COMPANY (INCLUDI 13 $0 $849,811 $453,216 J5 RAILROAD 11 52.6100 $0 $33,264,467 $32,832,861 J6 PIPELAND COMPANY 201 $0 $7,307,850 $6,425,953 J7 CABLE TELEVISION COMPANY 1 $0 $2,477,758 $2,352,758 L1 COMMERCIAL PERSONAL PROPE 387 $7,556,880 $91,650,176 $69,900,238 L2 INDUSTRIAL AND MANUFACTURIN 68 $0 $15,338,896 $11,178,553 M1 TANGIBLE OTHER PERSONAL, MOB 864 $1,264,687 $30,465,091 $29,532,344 O RESIDENTIAL INVENTORY 316 49.5911 $7,559,066 $23,914,395 $23,707,600 S SPECIAL INVENTORY TAX 3 $0 $1,974,548 $1,815,408 X TOTALLY EXEMPT PROPERTY 92 637.2751 $650,982 $36,890,895 $0 Totals 87,789.1036 $135,512,218 $4,461,283,455 $3,277,481,056 F1/237988 Page 74 of 259 BRAZOS County 2026 PRELIMINARY TOTALS FI - EMG SVCS DIST #1 Property Count: 11,837 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 2 $0 $0 $0 A 3 0.9057 $0 $75,540 $0 Al RESIDENTIAL -SINGLE FAMILY 3,443 6,151.9672 $74,642,444 $2.279,402.725 $2,116,528,259 A2 RESIDENTIAL -MANUFACTURED HOM 466 617.6644 $755,303 $70,749,146 $43,961,902 A3 RESIDENTIAL -DUPLEX 3 1.4304 $0 $929,896 $710,858 A8 RESIDENTIAL -PATIO HOME 38 8.0161 $110,777 $27,483,121 $25,193,087 B1 RENTAL -APARTMENTS 2 18,8800 $1,332,441 $2,350,000 $2,350,000 B2 RENTAL -DUPLEX 60 63.0398 $4,249,820 $31,427,493 $30,731,376 B3 RENTAL -TRIPLEX 2 2.0100 $0 $817,154 $721,891 C1 VACANT -RESIDENTIAL LOT 147 237.6210 $0 $21,765,182 $17,324,855 C2 VACANT -COMMERCIAL LOT 30 88.7454 $0 $11,895,949 $9,508,882 C3 VACANT -RURAL OR RECREATIONAL 301 858.1865 $0 $43,182,053 $26,999,033 D1 OS -LAND QUALIFIED FOR OPEN SPA 815 70,074.9423 $0 $781,269,967 $18,523,260 02 OS-FARM&RANCH IMPROVEMENTS C 231 $433,063 $9,636,444 $9,579,067 E 26 25,4141 $0 $2,334,154 $0 El RURAL -SINGLE FAMILY 578 2,066.4240 $14,981,906 $345,337,095 $306,651,591 E4 RURAL -LAND & NON DEFINED IMPS ( 224 1,752.6935 $63,345 $47,935,020 $38,729,668 EA2 RURAL -MANUFACTURED HOME 147 198.7950 $319,666 $12,200,606 $10,080,050 F1 COMMERCIAL 218 928,3861 $8,206,233 $187,110,004 $167,807,094 F2 INDUSTRIAL 6 40.3470 $532,747 $15,870,289 $14,571,236 F3 COMMERCIAL -IMPROVEMENT ONLY 1 $0 $1,007,395 $801,894 G1 MINERALS -OIL & GAS 4,104 $0 $2,684,063 $2,168,943 J1 WATER SYSTEMS -UTILITIES 1 0.3498 $0 $68,380 $0 J2 GAS COMPANIES -UTILITIES 1 $0 $310,473 $185,473 J3 ELECTRIC COMPANIES -UTILITIES 7 0.8909 $509,283 $5,702,341 $5,001,300 J4 TELEPHONE COMPANIES -UTILITIES 13 $0 $849,811 $453,216 J5 RAILROADS -UTILITIES 11 52.6100 $0 $33,264,467 $32,832,861 J6 PIPELINES -UTILITIES 201 $0 $7,307,850 $6,425,953 J7 CABLE COMPANIESUTILITIES1 $0 $2,477,758 $2,352,758 L1 PERSONAL PROPERTY COMMERCIA 383 $7,533.375 $88,683,872 $67,232,107 L2 PERSONAL PROPERTY INDUSTRIAL 68 $0 $15,338,896 $11,178,553 M1 PERSONAL PROPERTY MANUFACTU 857 $1,264,687 $29,959,299 $29,026,552 01 INVENTORY -VACANT RESIDENTIAL L 283 42.7127 $0 $15,351,079 S15,306,038 02 INVENTORY -IMPROVED RESIDENTI 31 6.6144 $7,028,212 $8,028,990 $7,867,236 S SPECIAL INVENTORY 3 $0 $1,974,548 $1,815,408 X 92 637.2751 $650,982 $36,890,895 $0 Totals 83,875.9214 $122,614,284 $4,141,671,955 $3,022,620,401 F1/237988 Page 75 of 259 BRAZOS County 2026 PRELIMINARY TOTALS FI - EMG SVCS DIST#] Properly Count: 596 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 335 534,6022 $11,535,049 $212,078,401 $198.331,873 A2 RESIDENTIAL -MANUFACTURED HOM 8 24.3591 $0 $1,571,749 $1,193,934 A8 RESIDENTIAL -PATIO HOME 4 0,8512 $0 $3,351,789 $3,273,614 B2 RENTAL -DUPLEX 7 2.6218 $0 $2,333,450 $2,333,450 C1 VACANT -RESIDENTIAL LOT 29 82.0868 $0 $6,466,152 $4,010,628 C2 VACANT -COMMERCIAL LOT 4 11.6810 $0 $839,906 $531,007 C3 VACANT -RURAL OR RECREATIONAL 55 156.8157 $0 $11,631.979 $7,970,184 D1 OS -LAND QUALIFIED FOR OPEN SPA 79 2,325,2766 $0 $36,436.980 $482,979 D2 OS-FARM&RANCH IMPROVEMENTS C 13 $0 $440,393 $440,393 E1 RURAL -SINGLE FAMILY 52 179.4394 $808,526 $25,168,154 $20,634,550 E4 RURAL -LAND & NON DEFINED IMPS ( 41 571.0713 $0 $11,556,465 $8,873,512 EA2 RURAL -MANUFACTURED HOME 6 8.7230 $0 $829,376 $637,448 EB2 RURAL -DUPLEX 1 2.0000 $0 $227,240 $227,240 F1 COMMERCIAL 3 13.0940 $0 $2,604,544 $2,211,474 J2 GAS COMPANIES -UTILITIES 1 0.2961 $0 $68,500 $120 L1 PERSONAL PROPERTY COMMERCIA 4 $23,505 $2,966,304 $2,668,131 M1 PERSONAL PROPERTY MANUFACTU 7 $0 $505,792 $505,792 02 INVENTORY -IMPROVED RESIDENTI 2 0,2640 $530.854 $534,326 $534,326 Totals 3.913.1822 $12,897,934 $319,611,500 $254,860,655 F1/237988 Page 76 of 259 BRAZOS County 2026 PRELIMINARY TOTALS FI - EMG SVCS DIST #I Property Count: 12,433 Grand Totals 7/21/2026 7:56:08AM CAD State Category Breakdown State Code Description Count Acres New Value Market Value Taxable Value 2 $0 $0 $0 A 3 0.9057 $0 $75,540 $0 Al RESIDENTIAL -SINGLE FAMILY 3,778 6,686.5694 $86,177,493 $2,491,481.126 $2,314,860,132 A2 RESIDENTIAL -MANUFACTURED HOM 474 642.0235 $755,303 $72,320,895 $45,155,836 A3 RESIDENTIAL -DUPLEX 3 1.4304 $0 $929,896 $710,858 A8 RESIDENTIAL -PATIO HOME 42 8.8673 $110,777 $30.834,910 $28,466,701 B1 RENTAL -APARTMENTS 2 18.8800 $1,332,441 $2,350,000 $2,350.000 B2 RENTAL -DUPLEX 67 65.6616 $4,249,820 $33,760,943 $33,064,826 B3 RENTAL -TRIPLEX 2 2.0100 $0 $817,154 $721,891 C1 VACANT -RESIDENTIAL LOT 176 319.7078 $0 $28,231,334 $21,335,483 C2 VACANT -COMMERCIAL LOT 34 100.4264 $0 $12,735,855 $10,039.889 C3 VACANT -RURAL OR RECREATIONAL 356 1,015.0022 $0 $54,814,032 $34,969,217 D1 OS -LAND QUALIFIED FOR OPEN SPA 894 72,400.2189 $0 $817,706,947 $19,006,239 D2 OS-FARM&RANCH IMPROVEMENTS C 244 $433,063 $10,076,837 $10,019,460 E 26 25,4141 $0 $2,334,154 $o E1 RURAL -SINGLE FAMILY 630 2,245.8634 $15,790,432 $370,505,249 $327,286,141 E4 RURAL -LAND & NON DEFINED IMPS ( 265 2,323.7648 $63.345 $59,491,485 $47,603,180 EA2 RURAL -MANUFACTURED HOME 153 207.5180 $319,666 $13,029,982 $10,717,498 E132 RURAL -DUPLEX 1 2.0000 $0 $227,240 $227,240 F1 COMMERCIAL 221 941.4801 $8,206,233 $189,714,548 $170,018,568 F2 INDUSTRIAL 6 40.3470 $532,747 $15,870,289 $14,571,236 F3 COMMERCIAL -IMPROVEMENT ONLY 1 $0 $1,007.395 $801,894 G1 MINERALS -OIL & GAS 4,104 $0 $2,684,063 $2,168,943 J1 WATER SYSTEMS -UTILITIES 1 0.3498 $0 $68,380 $0 J2 GAS COMPANIES -UTILITIES 2 0.2961 $0 $378,973 $185,593 J3 ELECTRIC COMPANIES -UTILITIES 7 0.8909 $509,283 $5,702,341 $5,001,300 J4 TELEPHONE COMPANIES -UTILITIES 13 $0 $849,811 $453,216 J5 RAILROADS -UTILITIES 11 52.6100 $0 $33.264,467 $32,832,861 J6 PIPELINES -UTILITIES 201 $0 $7,307,850 $6,425,953 J7 CABLE COMPANIES -UTILITIES 1 $0 $2,477,758 $2,352,758 L1 PERSONAL PROPERTY COMMERCIA 387 $7,556,880 $91,650,176 $69,900,238 L2 PERSONAL PROPERTY INDUSTRIAL 68 $0 $15,338,896 $11,178,553 M1 PERSONAL PROPERTY MANUFACTU 864 $1,264,687 $30,465,091 $29,532.344 01 INVENTORY -VACANT RESIDENTIAL L 283 42.7127 $0 $15,351,079 $15,306,038 02 INVENTORY -IMPROVED RESIDENTI 33 6.8784 $7,559,066 $8,563,316 $8,401,562 S SPECIAL INVENTORY 3 $0 $1,974,548 $1,815,408 X 92 637.2751 $650,982 $36,890,895 $0 Totals 87,789,1036 $135,512,218 $4,461,283,455 $3,277,481,056 F1/237988 Page 77 of 259 BRAZOS County 2026 PRELIMINARY TOTALS FI - EMG SVCS DIST # 1 Property Count: 12,433 Effective Rate Assumption 7/21/2026 7:56:08AM New Value TOTAL NEW VALUE MARKET: $135,512,218 TOTAL NEW VALUE TAXABLE: $125,517,751 New Exemptions Exemption Description Count EX-XN 11.252 Motor vehicles leased for personal use 15 2025 Market Value $20,800 EX-XV Other Exemptions (including public property, r 3 2025 Market Value $6,380 ABSOLUTE EXEMPTIONS VALUE LOSS $27,180 Exemption Description Count Exemption Amount 145B 11,145 (b) Single Situs, Single Owner 320 $12,969,726 145D 11,145 (d) Multiple Situs, Leases 56 $2,681,794 145F 11.145 (f) Single Situs, Related Business Entity 14 $707,189 DV2 Disabled Veterans 30% - 49% 1 $12,000 DV4 Disabled Veterans 70% - 100% 28 $156,000 DV4S Disabled Veterans Surviving Spouse 70% - 100 3 $0 DVHS Disabled Veteran Homestead 14 $4,897,131 PARTIAL EXEMPTIONS VALUE LOSS 436 $21,423,840 NEW EXEMPTIONS VALUE LOSS $21,451,020 Increased Exemptions Exemption Description Count Increased Exemption Amount INCREASED EXEMPTIONS VALUE LOSS TOTAL EXEMPTIONS VALUE LOSS $21,451,020 New Ag / Timber Exemptions 2025 Market Value $2,524,497 Count: 7 2026 Ag/Timber Use $27,634 NEW AG / TIMBER VALUE LOSS $2,496,863 New Annexations New Deannexations Average Homestead Value Category A and E Count of HS Residences Average Market Average HS Exemption Average Taxable 3,487 $677,5.52 $40,802 $636,750 Category A Only Count of HS Residences Average Market Average HS Exemption Average Taxable 3,134 $678,572 $35,537 $643,035 Median Homestead Value Category A and E Count of HS Residences Median Market Median HS Exemption Median Taxable 3,487 $621,051 $0 $621,051 Category A Only Count of HS Residences Median Market Median HS Exemption Median Taxable 3,134 $619,661 $0 $619,661 F1/237988 Page 78 of 259 BRAZOS County 2026 PRELIMINARY TOTALS F1 - EMG SVCS DIST #1 Lower Value Used Count of Protested Properties Total Market Value Total Value Used 596 $319,611,500 $222,697,704 Uncontested Value Count of Uncontested Properties Total Market Value Total Uncontested Value F1/237988 Page 79 of 259 Refund Paid Totals Report Date Range: 7/22/2025 - 6/30/2026 Year M&O Tax I&S Tax Total Tax P&I M&O Entity Code F1 2020 7.03 1.47 8.50 4.43 2021 7.28 0.00 7.28 3.71 2023 170.96 0.00 170.96 0.00 2024 1,377.85 463.21 1,841.06 0.00 2025 692.27 540.45 1,232.72 0.00 Total For F1 2,255.39 1,005.13 3,260.52 8.14 Grand Totals 2,255.39 1,005.13 3,260.52 8.14 P&II&S Attorney Discount Overage Total 0.93 2.08 0.00 0.00 15.94 0.00 1.65 0.00 0.00 12.64 0.00 0.00 0.00 0.00 170.96 0.00 0.00 0.00 0.00 1,841.06 0.00 0.00 0.00 0.00 1,232.72 0.93 3.73 0.00 0.00 3,273.32 0.93 3.73 0.00 0.00 3,273.32 312'13.32 + 1 1 232 • %2 OOQ?_ kp 21040.6 21255.39 + 692 • 2'1 0002 M$D 1 1 563 • 1 2 0- C 7/9/2026 8:19:15AM Page 1 of 1 True Automation, Inc. Fiscal Year to Date Recap Report June 2026 (06/01/2026 - 06/30/2026) Page: 1 7/9/2026 2:37:34PM Totals for Entity: F1 EMG SVCS DIST #1 Fiscal Year: 2025-2026 Year Original Tax Adjustments Adjusted Tax Base Tax Pd Under Disc Eff Taxes Paid Penalty Interest Aft. Fee Overage Payments Balance % 1990 4.12 0.00 4.12 0.00 0,00 0.00 0.00 0,00 0.00 0.DO 0.00 0.00 4.12 .D000 1991 4.12 0.00 4.12 0.00 0.00 0.00 0.00 0,00 0.00 0.00 0.00 0.00 4.12 .0000 1992 3.96 0.00 3.96 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.96 .0000 1993 3.90 0.00 3.90 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.90 .0000 1994 3.50 0.00 3.50 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.50 .0000 1995 3.27 0.00 3.27 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.27 .0000 1996 3.74 0.00 3.74 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.74 .0000 1997 3.94 0.00 3.94 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 3.94 .0000 1998 19.08 -6.72 12.36 0.34 0.00 0.00 0.34 0.04 1.12 0.23 0.D0 1.73 12.02 .0275 1999 13.48 A06 9.42 0.00 0,00 0.00 0.00 0.00 0,00 0.00 0,00 0.00 9,42 .0000 2000 17.74 -4.45 13.29 0.67 0.00 0.00 0.67 0.08 2.04 0.42 0.00 3.21 12.62 .0504 2001 37.77 -6.55 31.22 8.48 0.00 0.00 8.48 1.02 24,85 5.15 0.00 39.50 22.74 2716 2002 90.90 -5.66 85.24 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 85.24 .0000 2003 65.20 -5.75 59.45 12.97 0.00 0.00 12.97 0.00 14.54 0.00 0.00 27.51 46.48 .2182 2004 51.69 -5.75 45.94 14.26 0.00 0.00 14.26 0.00 15.27 0.00 0.00 29.53 31.68 .3104 2005 33.66 0.00 33.66 0.00 0,00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 33.66 .0000 2006 66.32 0.00 66.32 -0.38 0.00 0.00 -0.38 -0.05 -0.82 -0.19 0.00 -1.44 66.70 -.0057 2007 128.71 0.00 128.71 45.16 0.00 0.00 45.16 3.30 75.31 13.48 0.00 137.25 83.55 .3509 2008 210.21 -10.54 199.67 24.62 0.00 0.00 24.62 0.61 27.44 2.45 0.00 55.12 175.05 .1233 2009 293.87 -94.39 199.48 20.53 0.00 0.00 20.53 0.00 16.85 0.00 0.00 37.38 178.95 1029 2010 369.96 -111.60 258.36 12.24 0.00 0.00 12.24 1.47 22.01 5.36 0.00 41.08 246.12 0474 2011 363.98 -98.85 265.13 24.33 0.00 0.00 24.33 0.00 17.53 0.00 0.00 41.86 240.80 .0918 2012 268.85 -8.78 260.07 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 0.00 260.07 .0000 2013 302.67 -7.82 294.85 0.00 0.00 0.00 0.D0 0.00 0.00 0.00 0.00 0.00 294.85 .0000 2014 344.77 -6.53 338.24 0.11 0.00 0.00 0.11 0.02 0.13 0.04 0.00 0.30 338.13 .0003 2015 610.89 0.00 610.89 2.39 0.00 0.00 2.39 0.29 2.97 0.84 0.00 6.49 608.50 .0039 2016 551.74 0.00 551.74 2.32 0.00 0.00 2.32 0.27 2.58 0.78 0.00 5.95 549.42 .0042 2017 801.10 0.00 801.10 3.97 0.00 0.00 3.97 0,47 3.91 1.26 0.00 9.61 797.13 .0050 2018 845.30 0.00 845.30 12.03 0.00 0.00 12.03 1,45 8.78 3.21 0.00 25.47 833,27 .0142 2019 1,147.11 3.34 1,150.45 16.95 0.00 0.00 16.95 1.50 7.92 3.14 0.00 29.51 1,133.50 0147 2020 1,603.65 -0.56 1,603.D9 14.38 0.00 0.00 14.38 1.23 7.26 2.81 0.00 25.68 1,588.71 0090 2021 1,159,00 25,45 1,184.45 106.49 0.00 0.00 106.49 10.86 44,82 21.94 0.00 184.11 1,077.96 0899 2022 2,592.66 244,34 2,837.00 546.16 0.00 0.00 546.16 30.73 99.38 60.63 0.00 736.90 2,290.84 1925 2023 2,521.77 480.92 3,002.69 1,330.67 0.00 0,00 1,330.67 96.44 200.11 163.95 0.00 1,791.17 1,672.02 .4432 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 7/9/2026 2:37:34PM June 2026 (06/01/2026 - 06/30/2026) Page: 2 Totals for Entity: F1 EMG SVCS DIST #1 Fiscal Year: 2025-2026 Year Original Tax Adjustments a Adjusted Tax Base Tax Pd Under Disc Eff Taxes Paid Penalty Interest Aft. Fee Overage Payments Balance % 2024 12,912.41 627.91 13,540.32 7,044.41 0.00 0.00 7,044.41 821.77 792.80 1,277A1 0.00 9,936.09 6,495.91 .5203 2025 2,159,492,15-4,484.39 2,155,007.76 2,093,746.45 1.11 0.00 2,093,747.56 5,473.67 1,740.88 0.00 583.05 2,101,544.05 61,260.20 .9716 Totals for All Deliquent Years 27,455.04 1,003.95 28,458.99 9,243.10 0.00 0.00 9,24110 971.50 1,386.80 1,562.61 0.00 13,164.01 19,215.89 Totals for All Years: 2,186,947.19-3,480.44 2,183,466.75 2,102,989.55 1.11 0.00 2,102,990.66 6,445.17 3,127.68 1,562.61 583.05 2,114,708.06 80.476.09 3.86 Refunds Paid: -2,657.45 0.00 -1.89 -7.18 -3.73 0.00 -2,670.25 C 211�jifU19.2400 + t)64.15U0 I.1400 — 0003 2115Uf66?-25U0 # 2 1 1 50 f 662 - 25 21 I�j:jt0U1-'16 99 -'1964 0 99.7964 * Effective Taxes Paid = Base Tax Pd + Under + Disc Amount Paid = Base Tax Pd + Penalty + Interest + Att. Fee+ Overage Balance = Adjusted Tax- Eff Taxes Paid Tax Collections Activity Report - Current/Delinquent MELISSA LEONARD, PCAC PH# (979) 775-9930 7/9/2026 2:41:14PM Report Criteria Entity F1 (EMG SVCS DIST #1) Page 1 Of 2 Year: ALL Date Range: 07/01/2025 to 06/30/2026 Batch(es): ALL Entity EMG SVCS DIST #1 Current Year M&O 1&S Delinquent Years M&O I&S All Years M&O I&S Taxes 1,176,483.88 918,495.29 Taxes 35,082.95 11,018.35 Taxes 1,211,566.83 929,513.64 Discounts 0.00 0.00 Discounts 0.00 0.00 Discounts 0.00 0.00 Penalty 3,073.89 2,399.78 Penalty 2,165.84 672.31 Penalty 5,239.73 3,072.09 Interest 977.62 763.26 Interest 1,731.42 484.24 Interest 2,709.04 1,247.50 Total Collected 11180,535.39 921,658.33 Total Collected 38,980.21 12,174.90 Total Collected 1,219,515.60 933,833.23 Total Collected 2,102,193.72 Total Collected 51,155.11 Total Collected 2,153,348.83 Refunds Paid Refunds Paid Refunds Paid Taxes 692.27 540.45 Taxes 1,563.12 464.68 Taxes 2,255.39 1,005.13 Penalty 0.00 0.00 Penalty 1.71 0.18 Penalty 1.71 0.18 Interest 0.00 0.00 Interest 6.43 0.75 Interest 6.43 0.75 Total Refunded: 692.27 540.45 Total Refunded: 1,571.26 465.61 Total Refunded: 2,263.53 1,006.06 Total Refunded: 1,232.72 Total Refunded: 2,036.87 Total Refunded: 3,269.59 Taxes 1,175,791.61 917,954.84 Taxes 33,519.83 10,553.67 Taxes 1,209,311.44 928,508.51 Penalty 3,073.89 2,399.78 Penalty 2,164.13 672.13 Penalty 5,238.02 3,071.91 Interest 977.62 763.26 Interest 1,724.99 483.49 Interest 2,702.61 1,246.75 Total Disbursed: 1,179,843.12 921,117.88 Total Disbursed: 37,408.95 11,709.29 Total Disbursed: 1,217,252.07 932,827.17 Total Disbursed: 2,100,961.00 Total Disbursed: 49,118.24 Total Disbursed: 2,150,079.24 Current Year Delinquent Years All Years Total Collected 2,102,193.72 Total Collected 51,155.11 Total Collected 2,153,348.83 Attorney Fees 0.00 Attorney Fees 2,735.36 Attorney Fees 2,735.36 Other Fees 0.00 Other Fees 0.00 Other Fees 0.00 Overpayments 583.05 Overpayments 1.10 Overpayments 584.15 Total Paid 2,102,776.77 Total Paid 53,891.57 Total Paid 2,156,668.34 Underpayments 1.11 Underpayments 0.03 Underpayments 1.14 Total Paid 2,102,776.77 Total Paid 53,891.57 Total Paid 2,156,668.34 Attorney Fees 0.00 Attorney Fees 2,735.36 Attorney Fees 2,735.36 Refunds Paid - 0.00 Refunds Paid - 3.73 Refunds Paid - 3.73 Attorney Fees Attorney Fees Attorney Fees Attorney Fee Disbursement Amount Attorney Fee Disbursement Amount Attorney Fee Disbursement Amount 0.00 2,731.63 2,731.63 True Automation, Inc. Tax Collections Activity Report - Current/Delinquent 7/9/2026 2:41:14PM Report Criteria Entity: Ft (EMG SVCS DIST #1) 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 1,176,483.88 918,495.29 Discounts 0.00 0.00 Penalty 3,073.89 2,399.78 Interest 977.62 763.26 Total Collected 1,180,535.39 921,658.33 Total Collected 2,102,193.72 Attorney Fees 0.00 Other Fees 0.00 Overpayments 583.05 Total Paid 2,102,776.77 Underpayments 1.11 Total Paid 2,102,776.77 Refunds Paid M&O 692.27 I&S 540.45 Pen M&O 0.00 Pen I&S 0.00 Int M&O 0.00 Int I&S 0.00 Attorney Fees 0.00 2,101,544.05 Delinquent Years M&O Taxes 35, 082.95 Discounts 0.00 Penalty 2,165.84 Interest 1,731.42 1&S 11,018.35 0.00 672.31 484.24 Total Collected 38,980.21 12,174.90 Total Collected 51,155.11 Attorney Fees 2,735.36 Other Fees 0.00 Overpayments 1.10 Total Paid 53 891 57 Underpayments Total Paid Refunds Paid M&O I&S Pen M&O Pen I&S Int M&O Int I&S Attorney Fees 0.03 53, 891.57 1,563.12 464.68 1.71 0.18 6.43 0.75 3.73 51,850.97 MELISSA LEONARD, PCAC PH# (979) 775-9930 Page 2 of 2 All Years Taxes Discounts Penalty Interest Total Collected Total Collected Attorney Fees Other Fees Overpayments Total Paid Underpayments Total Paid Refunds Paid M&O I&S Pen M&O Pen I&S Int M&O Int I&S Attorney Fees M&O -I&S 1,211,566.83 929,513.64 0.00 0.00 5,239.73 3,072.09 2,709.04 1,247.50 1,219,515.60 933,833.23 2,153,348.83 2,735.36 0.00 584.15 2,156,668.34 1.14 2,156,668.34 2,255.39 1,005.13 1.71 0.18 6.43 0.75 3.73 2,153, 395.02 True Automation, Inc.