taxes Property Tax Assistance

2022 ISD Summary Worksheet

DeKalb ISD (all splits)   Bowie County  

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's office 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 school 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 252,946,564 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 240,113,879 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 252,946,564 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 240,113,879 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 264,426,564 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 252,946,564 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 240,113,879 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 252,946,564 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 240,113,879 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 264,426,564 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,832,685 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 11,480,000 Loss to the second most recent increase in the state-mandated homestead exemption

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


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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's office 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 school 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 252,946,564 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 240,113,879 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 252,946,564 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 240,113,879 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 264,426,564 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 252,946,564 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 240,113,879 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 252,946,564 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 240,113,879 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 264,426,564 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 12,832,685 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 11,480,000 Loss to the second most recent increase in the state-mandated homestead exemption

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