taxes Property Tax Assistance

2022 ISD Summary Worksheet

019-Bowie /Bowie County

019-907/Texarkana ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,152,666,534	0.9639	1,195,836,222	1,152,666,534
B - MULTIFAMILY	179,164,503	0.8696	206,030,937	179,164,503
C1 - VACANT LOTS	70,182,874	N/A	70,182,874	70,182,874
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,151,243	1.6752	687,238	1,151,243
D2 - FARM & RANCH IMP	1,132,819	N/A	1,132,819	1,132,819
E - NON-AG LAND AND IMPROVEMENTS	52,406,592	N/A	52,406,592	52,406,592
F1 - COMMERCIAL REAL	758,120,820	0.8894	852,395,795	758,120,820
F2 - INDUSTRIAL REAL	60,538,459	N/A	60,538,459	60,538,459
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	63,363,901	N/A	63,363,901	63,363,901
L1 - COMMERCIAL PERSONAL	252,358,919	0.9446	267,159,559	252,358,919
L2 - INDUSTRIAL PERSONAL	318,055,575	N/A	318,055,575	318,055,575
M1 - MOBILE HOMES	8,515,796	N/A	8,515,796	8,515,796
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,921,387	N/A	1,921,387	1,921,387
S - SPECIAL INVENTORY	45,894,165	N/A	45,894,165	45,894,165
Subtotal	2,965,473,587	0	3,144,121,319	2,965,473,587
Less Total Deductions	343,131,143	0	357,670,582	343,131,143
Total Taxable Value	2,622,342,444	0	2,786,450,737	2,622,342,444

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

Value Taxable For M & O Purposes

T1	T2	T3	T4	T13
2,683,286,588	2,622,342,444	2,683,286,588	2,622,342,444	2,732,516,588

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
60,944,144	0	49,230,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
2,683,286,588	2,622,342,444	2,683,286,588	2,622,342,444	2,732,516,588

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD

019-907-02/Texarkana ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,152,666,534	0.9639	1,195,836,222	1,152,666,534
B - MULTIFAMILY	179,164,503	0.8696	206,030,937	179,164,503
C1 - VACANT LOTS	70,182,874	N/A	70,182,874	70,182,874
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,151,243	1.6752	687,238	1,151,243
D2 - FARM & RANCH IMP	1,132,819	N/A	1,132,819	1,132,819
E - NON-AG LAND AND IMPROVEMENTS	52,406,592	N/A	52,406,592	52,406,592
F1 - COMMERCIAL REAL	758,120,820	0.8894	852,395,795	758,120,820
F2 - INDUSTRIAL REAL	60,538,459	N/A	60,538,459	60,538,459
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	63,363,901	N/A	63,363,901	63,363,901
L1 - COMMERCIAL PERSONAL	252,358,919	0.9446	267,159,559	252,358,919
L2 - INDUSTRIAL PERSONAL	318,055,575	N/A	318,055,575	318,055,575
M1 - MOBILE HOMES	8,515,796	N/A	8,515,796	8,515,796
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,921,387	N/A	1,921,387	1,921,387
S - SPECIAL INVENTORY	45,894,165	N/A	45,894,165	45,894,165
Subtotal	2,965,473,587		3,144,121,319	2,965,473,587
Less Total Deductions	343,131,143		357,670,582	343,131,143
Total Taxable Value	2,622,342,444		2,786,450,737	2,622,342,444

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

Government code subsections 403.302(J) AND(K) require the Comptroller to certify alternative measures of school district wealth.These measures are reported for taxable values for maintenance and operation(M & O) tax purposes and for interest and sinking fund(I & S) tax purposes.For districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

Value Taxable For M & O Purposes

T1	T2	T3	T4	T13
2,683,286,588	2,622,342,444	2,683,286,588	2,622,342,444	2,732,516,588

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
60,944,144	0	49,230,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction

T3 = T1 minus 50 % of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
2,683,286,588	2,622,342,444	2,683,286,588	2,622,342,444	2,732,516,588

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement