# Expanded district ledger: data dictionary

Rates are dollars per $100 taxable value; monetary amounts are US dollars. Original state fields and preferred homeowner fields are deliberately separate. JSON null and blank CSV are unknown/not reported/not applicable, never automatic zero. IDs should be imported as text.

| Field | JSON nonnull type | Definition |
|---|---|---|
| `taxing_unit_id` | str | Original Comptroller taxing-unit ID; null for two county supplements without verified state IDs. Import as text. |
| `district_name` | str | District or defined-area name as preserved from the state source, or documented name for a county supplement. |
| `entity_scope` | str | district or defined_area. These labels distinguish the parent/area relationship, not a certification of legal status. |
| `parent_taxing_unit_id` | str | Known parent taxing-unit ID for a defined area; blank when not applicable. |
| `all_counties_in_rate_source` | str | Semicolon-separated original state county names; county-source geography for supplementary records. |
| `austin_area_counties` | str | Semicolon-separated overlap with Travis, Williamson and Hays; county-verified geography for supplements. |
| `county_detail_rows_in_region` | int | Number of state Detail county slices represented in the analytical cohort; 0 for supplementary directory records. |
| `tax_year` | int | 2025 for the main source and preferred-rate comparison. Separately labeled latest-county fields may be 2026. |
| `tax_rate_status` | str | Status of the original state-source rate, including reported, source-starred unreported, or supplementary record outside state Detail cohort. |
| `total_tax_rate_per_100` | float or int | Preserved original state-source total rate, dollars per $100 taxable value. For homeowner display use lookup_preferred_2025_total_rate_per_100. |
| `maintenance_operations_rate_per_100` | float or int | Preserved original state-source M&O rate, dollars per $100 taxable value. |
| `interest_sinking_rate_per_100` | float or int | Preserved original state-source I&S/debt rate, dollars per $100 taxable value. |
| `tax_on_400000_taxable_value` | float or int | Original state total rate times 4000, dollars; district-specific exemptions are not applied. Use lookup_tax_on_400000_taxable_value for preferred rate. |
| `district_taxable_value_reported` | int | State taxable-value total across all listed counties for this taxing unit, dollars. One common base, not separate M&O/I&S bases. |
| `regional_taxable_value_reported` | int | State taxable-value total within the three focus counties, dollars. Defined-area overlaps prevent interpreting summed entries as distinct real estate. |
| `district_calculated_levy_source` | int | State calculated levy across all listed counties, dollars, not actual collections. |
| `regional_calculated_levy_source` | int | Sum of state calculated-levy county slices within the three focus counties, dollars, not actual collections. |
| `district_estimated_debt_levy` | float | Whole-district common taxable base times state I&S rate/100, dollars; an allocation estimate. |
| `district_estimated_operating_levy` | float | Whole-district common taxable base times state M&O rate/100, dollars; an allocation estimate. |
| `regional_estimated_debt_levy` | float | Regional common taxable base times state I&S rate/100, dollars; an allocation estimate. |
| `regional_estimated_operating_levy` | float | Regional common taxable base times state M&O rate/100, dollars; an allocation estimate. |
| `taxable_base_note` | str | Explicit limitation of using one common taxable base for component allocations. |
| `rate_source_version_date` | str | Original state workbook version date, MM/DD/YYYY; blank for county-only supplements. |
| `rate_source_version_label` | str | Original state workbook version label Working; blank for county-only supplements. |
| `rate_source_url` | str | Primary source URL for the original rate record. Preferred-rate evidence has its own field. |
| `brb_match_status` | str | Explicit match method or not_matched_not_zero. An unmatched issuer has unknown debt. |
| `brb_issuer_name` | str | Exact issuer name in the Texas Bond Review Board source. |
| `brb_direct_debt_outstanding_2025_08_31` | int | Known direct outstanding principal at 2025-08-31, dollars; excludes future interest and unissued/contractual claims. |
| `brb_issuer_url` | str | Exact BRB issuer profile URL supporting the match and principal. |
| `brb_debt_as_of` | str | Debt snapshot date 2025-08-31. |
| `brb_tax_supported_direct_principal_2025_08_31` | int | BRB tax-supported direct outstanding principal at 2025-08-31, dollars. |
| `brb_revenue_supported_direct_principal_2025_08_31` | int | BRB revenue-supported direct outstanding principal at 2025-08-31, dollars. |
| `brb_tax_supported_issued_fy2025` | int | Tax-supported debt issued during FY2025, dollars; this is issuance flow, not outstanding principal. |
| `brb_revenue_supported_issued_fy2025` | int | Revenue-supported debt issued during FY2025, dollars; this is issuance flow, not outstanding principal. |
| `brb_bond_counsel_fees_displayed_five_year_total` | float | Sum of the issuer BondCounsel chart, dollars; BRB calls period past five fiscal years, exact first year not independently verified. |
| `brb_financial_adviser_fees_displayed_five_year_total` | float | Sum of the issuer FinancialAdvisor chart, dollars; same displayed-period caveat. Not all ongoing advisory costs. |
| `brb_bond_counsel_fee_chart_url` | str | Exact linked public CSV source for the issuer displayed counsel chart. |
| `brb_financial_adviser_fee_chart_url` | str | Exact linked public CSV source for the issuer displayed adviser chart. |
| `brb_bond_counsel_chart_firms` | str | Semicolon-separated names as reported in the issuer chart; corporate parents not consolidated. |
| `brb_financial_adviser_chart_firms` | str | Semicolon-separated names as reported in the issuer chart; corporate parents not consolidated. |
| `brb_fee_period_note` | str | Displayed five-year scope and missing-data limitations; dated FY2025 analysis is in separate files. |
| `tceq_district_number` | str | TCEQ registry district number(s), semicolon separated if source has multiple records. Import as text. |
| `tceq_district_name` | str | TCEQ registry name(s) associated with the match. |
| `tceq_activity_status` | str | TCEQ source status, preserved rather than independently certified. Historical/inconsistent entries exist. |
| `tceq_county_field` | str | County as recorded by TCEQ; may differ from verified district geography. |
| `tceq_match_status` | str | Explicit normalization/alias/parent match status, or not matched. |
| `tceq_source_url` | str | TCEQ public registry dataset URL. |
| `retrieved_date` | str | Research retrieval/snapshot date, 2026-10-30. |
| `interpretation_note` | str | Row-specific provenance, conflicts, overlaps, missing-data and financial-interpretation notes; preserve in downstream use. |
| `directory_record_id` | str | Nonnull unique directory key. State taxing-unit ID where verified; otherwise tceq- plus registry number. |
| `in_analysis_cohort` | bool | True for the frozen 174 state county-Detail records; False for three county additions. JSON boolean. |
| `directory_source_cohort` | str | comptroller_2025_county_detail or county_supplement. |
| `lookup_preferred_2025_total_rate_per_100` | float | Preferred documented 2025 total rate, dollars per $100 taxable value. County corroboration/corrections are explicit; unknown remains null. |
| `lookup_preferred_2025_mo_rate_per_100` | float | Preferred documented 2025 M&O component, dollars per $100 taxable value. |
| `lookup_preferred_2025_is_rate_per_100` | float or int | Preferred documented 2025 I&S/debt component, dollars per $100 taxable value. |
| `lookup_preferred_2025_rate_status` | str | Evidence status for preferred value: agreement, conflict resolved to county evidence, county supplement or original-source/missing status. |
| `lookup_preferred_2025_rate_source_url` | str | URL(s) supporting the preferred 2025 rate, separated by semicolon when multiple sources corroborate it. |
| `county_governing_body_url` | str | County-provided governing-body information link, when available; no inference of current resident control. |
| `county_rate_worksheet_2025_url` | str | Actual linked 2025 rate worksheet URL from county source, when present. |
| `county_audit_status` | str | Comparison status(es) across reviewed county tables, or not_in_reviewed_county_lists. |
| `county_audit_source_urls` | str | Semicolon-separated county sources used to compare this record. |
| `lookup_tax_on_400000_taxable_value` | float | Preferred 2025 total rate times 4000, dollars on $400,000 district-taxable value. Null if preferred rate is unknown. |
| `lookup_latest_county_rate_year` | int | Year of separately documented supplementary county rate. Populated for county-added records only, not a comprehensive latest-rate feed. |
| `lookup_latest_county_total_rate_per_100` | float | Total rate for the separately labeled supplementary county year, dollars per $100. |
| `lookup_latest_county_mo_rate_per_100` | float | M&O rate for the separately labeled supplementary county year, dollars per $100. |
| `lookup_latest_county_is_rate_per_100` | int | I&S rate for the separately labeled supplementary county year, dollars per $100. |
| `lookup_latest_county_source_url` | str | County URL supporting the separately labeled supplementary-year rate. |