taxes Property Tax Assistance

2022 ISD Summary Worksheet

019-Bowie/Bowie County

019-901/DeKalb ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 109,513,075 0.9267 118,175,326 109,513,075
B - MULTIFAMILY 1,474,608 N/A 1,474,608 1,474,608
C1 - VACANT LOTS 3,002,507 N/A 3,002,507 3,002,507
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,737,826 1.7250 14,340,895 24,737,826
D2 - FARM & RANCH IMP 18,123,080 0.9625 18,829,174 18,123,080
E - NON-AG LAND AND IMPROVEMENTS 109,498,495 0.8922 122,728,643 109,498,495
F1 - COMMERCIAL REAL 20,804,180 0.9335 22,286,213 20,804,180
F2 - INDUSTRIAL REAL 177,957 N/A 177,957 177,957
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 12,898,671 N/A 12,898,671 12,898,671
L1 - COMMERCIAL PERSONAL 7,934,793 N/A 7,934,793 7,934,793
L2 - INDUSTRIAL PERSONAL 1,225,428 N/A 1,225,428 1,225,428
M1 - MOBILE HOMES 6,139,092 N/A 6,139,092 6,139,092
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 861,822 N/A 861,822 861,822
Subtotal 316,391,534 0 330,075,129 316,391,534
Less Total Deductions 76,277,655 0 82,464,963 76,277,655
Total Taxable Value 240,113,879 0 247,610,166 240,113,879

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
252,946,564 240,113,879 252,946,564 240,113,879 264,426,564


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
12,832,685 0 11,480,000


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
252,946,564 240,113,879 252,946,564 240,113,879 264,426,564

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 TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

019-901-02/DeKalb ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 109,513,075 0.9267 118,175,326 109,513,075
B - MULTIFAMILY 1,474,608 N/A 1,474,608 1,474,608
C1 - VACANT LOTS 3,002,507 N/A 3,002,507 3,002,507
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,737,826 1.7250 14,340,895 24,737,826
D2 - FARM & RANCH IMP 18,123,080 0.9625 18,829,174 18,123,080
E - NON-AG LAND AND IMPROVEMENTS 109,498,495 0.8922 122,728,643 109,498,495
F1 - COMMERCIAL REAL 20,804,180 0.9335 22,286,213 20,804,180
F2 - INDUSTRIAL REAL 177,957 N/A 177,957 177,957
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 12,898,671 N/A 12,898,671 12,898,671
L1 - COMMERCIAL PERSONAL 7,934,793 N/A 7,934,793 7,934,793
L2 - INDUSTRIAL PERSONAL 1,225,428 N/A 1,225,428 1,225,428
M1 - MOBILE HOMES 6,139,092 N/A 6,139,092 6,139,092
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 861,822 N/A 861,822 861,822
Subtotal 316,391,534 330,075,129 316,391,534
Less Total Deductions 76,277,655 82,464,963 76,277,655
Total Taxable Value 240,113,879 247,610,166 240,113,879

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
252,946,564 240,113,879 252,946,564 240,113,879 264,426,564


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
12,832,685 0 11,480,000


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
252,946,564 240,113,879 252,946,564 240,113,879 264,426,564

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