taxes Property Tax Assistance

2023 ISD Summary Worksheet

019-Bowie/Bowie County

019-908/Liberty-Eylau ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 515,248,083 N/A 515,248,083 515,248,083
B - MULTIFAMILY 29,185,927 N/A 29,185,927 29,185,927
C1 - VACANT LOTS 24,321,989 N/A 24,321,989 24,321,989
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,516,031 N/A 2,516,031 2,516,031
D2 - FARM & RANCH IMP 1,990,576 N/A 1,990,576 1,990,576
E - NON-AG LAND AND IMPROVEMENTS 61,497,444 N/A 61,497,444 61,497,444
F1 - COMMERCIAL REAL 115,018,946 N/A 115,018,946 115,018,946
F2 - INDUSTRIAL REAL 27,780,953 N/A 27,780,953 27,780,953
G - ALL MINERALS 4,989,350 N/A 4,989,350 4,989,350
J - ALL UTILITIES 54,701,264 N/A 54,701,264 54,701,264
L1 - COMMERCIAL PERSONAL 46,236,632 N/A 46,236,632 46,236,632
L2 - INDUSTRIAL PERSONAL 58,900,014 N/A 58,900,014 58,900,014
M1 - MOBILE HOMES 22,495,588 N/A 22,495,588 22,495,588
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 196,200 N/A 196,200 196,200
S - SPECIAL INVENTORY 3,973,486 N/A 3,973,486 3,973,486
Subtotal 969,052,483 0 969,052,483 969,052,483
Less Total Deductions 313,617,912 0 313,617,912 313,617,912
Total Taxable Value 655,434,571 0 655,434,571 655,434,571

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

Measure Value Description
T1 760,486,025 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 655,434,571 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 760,486,025 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 655,434,571 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 802,786,025 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 830,986,025 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 684,300,590 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 760,486,025 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 655,434,571 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 760,486,025 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 655,434,571 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 802,786,025 T13 plus the loss to the chapter 313 agreement
T16 830,986,025 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 684,300,590 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 105,051,454 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 42,300,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 28,200,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

019-908-02/Liberty-Eylau ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 515,248,083 N/A 515,248,083 515,248,083
B - MULTIFAMILY 29,185,927 N/A 29,185,927 29,185,927
C1 - VACANT LOTS 24,321,989 N/A 24,321,989 24,321,989
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,516,031 N/A 2,516,031 2,516,031
D2 - FARM & RANCH IMP 1,990,576 N/A 1,990,576 1,990,576
E - NON-AG LAND AND IMPROVEMENTS 61,497,444 N/A 61,497,444 61,497,444
F1 - COMMERCIAL REAL 115,018,946 N/A 115,018,946 115,018,946
F2 - INDUSTRIAL REAL 27,780,953 N/A 27,780,953 27,780,953
G - ALL MINERALS 4,989,350 N/A 4,989,350 4,989,350
J - ALL UTILITIES 54,701,264 N/A 54,701,264 54,701,264
L1 - COMMERCIAL PERSONAL 46,236,632 N/A 46,236,632 46,236,632
L2 - INDUSTRIAL PERSONAL 58,900,014 N/A 58,900,014 58,900,014
M1 - MOBILE HOMES 22,495,588 N/A 22,495,588 22,495,588
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 196,200 N/A 196,200 196,200
S - SPECIAL INVENTORY 3,973,486 N/A 3,973,486 3,973,486
Subtotal 969,052,483 969,052,483 969,052,483
Less Total Deductions 313,617,912 313,617,912 313,617,912
Total Taxable Value 655,434,571 655,434,571 655,434,571

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

Measure Value Description
T1 760,486,025 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 655,434,571 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 760,486,025 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 655,434,571 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 802,786,025 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 830,986,025 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 684,300,590 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 760,486,025 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 655,434,571 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 760,486,025 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 655,434,571 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 802,786,025 T13 plus the loss to the chapter 313 agreement
T16 830,986,025 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 684,300,590 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 105,051,454 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 42,300,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 28,200,000 Loss to Second Previous Homestead Increase