When the belt breaks there is no shutting off the engine, the engine is off. It's not firing anymore because everything is out of sync. If the car is in gear going down the road the valves will get messed up guaranteed. At 1800 RPM the pistons are pumping 30 times a second. Pushing in the clutch to disengage the engine even if it takes a blistering half a second, the valves got pummelled 15 times. Even at idle, lets say 600 rpm, each piston is is going up and down 10 times a second. If the engine keeps moving for a quarter second the valves still get hit. The engine has to stop completely in less than a 1/10 of a second in order for the valves to be good. Of course, when you try to start the engine after the stall the valves get taken out anyway.
The best you can hope for is that the bottom end doesn't get damaged when the pistons hit the valves. At that point all you need is a reconditioned head, a bently manual and a decent set of tools. I did the repair in my garage when my belt broke in "93 and it cost a total of $600 which included the tow to my house and the manual. I've heard that pistons can be damaged when this happens but mine were ok.
Steve