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