taxes Property Tax Assistance

2022 ISD Summary Worksheet

019-Bowie/Bowie County

019-908/Liberty-Eylau ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 447,912,643 0.9704 461,575,271 447,912,643
B - MULTIFAMILY 29,864,074 N/A 29,864,074 29,864,074
C1 - VACANT LOTS 24,715,151 N/A 24,715,151 24,715,151
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,390,275 1.9972 1,196,787 2,390,275
D2 - FARM & RANCH IMP 1,464,033 N/A 1,464,033 1,464,033
E - NON-AG LAND AND IMPROVEMENTS 53,267,693 0.9968 53,438,697 53,267,693
F1 - COMMERCIAL REAL 103,674,855 0.8888 116,645,876 103,674,855
F2 - INDUSTRIAL REAL 25,565,709 N/A 25,565,709 25,565,709
G - ALL MINERALS 5,184,528 N/A 5,184,528 5,184,528
J - ALL UTILITIES 43,652,700 0.9390 46,488,498 43,652,700
L1 - COMMERCIAL PERSONAL 41,490,402 0.9896 41,926,437 41,490,402
L2 - INDUSTRIAL PERSONAL 47,781,128 N/A 47,781,128 47,781,128
M1 - MOBILE HOMES 18,199,977 N/A 18,199,977 18,199,977
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 201,000 N/A 201,000 201,000
S - SPECIAL INVENTORY 2,247,448 N/A 2,247,448 2,247,448
Subtotal 847,611,616 0 876,494,614 847,611,616
Less Total Deductions 176,064,028 0 181,442,179 176,064,028
Total Taxable Value 671,547,588 0 695,052,435 671,547,588

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
701,622,451 671,547,588 701,622,451 671,547,588 729,592,451


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
30,074,863 0 27,970,000


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
701,622,451 671,547,588 701,622,451 671,547,588 729,592,451

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

019-908-02/Liberty-Eylau ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 447,912,643 0.9704 461,575,271 447,912,643
B - MULTIFAMILY 29,864,074 N/A 29,864,074 29,864,074
C1 - VACANT LOTS 24,715,151 N/A 24,715,151 24,715,151
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,390,275 1.9972 1,196,787 2,390,275
D2 - FARM & RANCH IMP 1,464,033 N/A 1,464,033 1,464,033
E - NON-AG LAND AND IMPROVEMENTS 53,267,693 0.9968 53,438,697 53,267,693
F1 - COMMERCIAL REAL 103,674,855 0.8888 116,645,876 103,674,855
F2 - INDUSTRIAL REAL 25,565,709 N/A 25,565,709 25,565,709
G - ALL MINERALS 5,184,528 N/A 5,184,528 5,184,528
J - ALL UTILITIES 43,652,700 0.9390 46,488,498 43,652,700
L1 - COMMERCIAL PERSONAL 41,490,402 0.9896 41,926,437 41,490,402
L2 - INDUSTRIAL PERSONAL 47,781,128 N/A 47,781,128 47,781,128
M1 - MOBILE HOMES 18,199,977 N/A 18,199,977 18,199,977
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 201,000 N/A 201,000 201,000
S - SPECIAL INVENTORY 2,247,448 N/A 2,247,448 2,247,448
Subtotal 847,611,616 876,494,614 847,611,616
Less Total Deductions 176,064,028 181,442,179 176,064,028
Total Taxable Value 671,547,588 695,052,435 671,547,588

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
701,622,451 671,547,588 701,622,451 671,547,588 729,592,451


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
30,074,863 0 27,970,000


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
701,622,451 671,547,588 701,622,451 671,547,588 729,592,451

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