taxes Property Tax Assistance

2022 ISD Summary Worksheet

019-Bowie/Bowie County

019-905/New Boston ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	239,930,549	0.9606	249,771,548	239,930,549
B - MULTIFAMILY	10,482,899	N/A	10,482,899	10,482,899
C1 - VACANT LOTS	11,034,873	N/A	11,034,873	11,034,873
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,132,685	1.9030	3,748,186	7,132,685
D2 - FARM & RANCH IMP	12,714,351	N/A	12,714,351	12,714,351
E - NON-AG LAND AND IMPROVEMENTS	85,875,949	0.9825	87,405,546	85,875,949
F1 - COMMERCIAL REAL	83,090,019	0.8858	93,802,234	83,090,019
F2 - INDUSTRIAL REAL	14,084,625	N/A	14,084,625	14,084,625
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	21,118,112	N/A	21,118,112	21,118,112
L1 - COMMERCIAL PERSONAL	23,914,576	0.9501	25,170,588	23,914,576
L2 - INDUSTRIAL PERSONAL	57,941,754	N/A	57,941,754	57,941,754
M1 - MOBILE HOMES	8,043,255	N/A	8,043,255	8,043,255
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	524,675	N/A	524,675	524,675
S - SPECIAL INVENTORY	4,227,293	N/A	4,227,293	4,227,293
Subtotal	580,115,615	0	600,069,939	580,115,615
Less Total Deductions	121,734,356	0	126,597,931	121,734,356
Total Taxable Value	458,381,259	0	473,472,008	458,381,259

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
479,332,740	458,381,259	479,332,740	458,381,259	497,082,740

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
20,951,481	0	17,750,000

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
479,332,740	458,381,259	479,332,740	458,381,259	497,082,740

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

019-905-02/New Boston ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	239,930,549	0.9606	249,771,548	239,930,549
B - MULTIFAMILY	10,482,899	N/A	10,482,899	10,482,899
C1 - VACANT LOTS	11,034,873	N/A	11,034,873	11,034,873
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,132,685	1.9030	3,748,186	7,132,685
D2 - FARM & RANCH IMP	12,714,351	N/A	12,714,351	12,714,351
E - NON-AG LAND AND IMPROVEMENTS	85,875,949	0.9825	87,405,546	85,875,949
F1 - COMMERCIAL REAL	83,090,019	0.8858	93,802,234	83,090,019
F2 - INDUSTRIAL REAL	14,084,625	N/A	14,084,625	14,084,625
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	21,118,112	N/A	21,118,112	21,118,112
L1 - COMMERCIAL PERSONAL	23,914,576	0.9501	25,170,588	23,914,576
L2 - INDUSTRIAL PERSONAL	57,941,754	N/A	57,941,754	57,941,754
M1 - MOBILE HOMES	8,043,255	N/A	8,043,255	8,043,255
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	524,675	N/A	524,675	524,675
S - SPECIAL INVENTORY	4,227,293	N/A	4,227,293	4,227,293
Subtotal	580,115,615		600,069,939	580,115,615
Less Total Deductions	121,734,356		126,597,931	121,734,356
Total Taxable Value	458,381,259		473,472,008	458,381,259

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
479,332,740	458,381,259	479,332,740	458,381,259	497,082,740

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
20,951,481	0	17,750,000

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
479,332,740	458,381,259	479,332,740	458,381,259	497,082,740

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