taxes Property Tax Assistance

2022 ISD Summary Worksheet

019-Bowie/Bowie County

019-914/Leary ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 30,183,839 0.9341 32,313,284 30,183,839
B - MULTIFAMILY 16,338 N/A 16,338 16,338
C1 - VACANT LOTS 1,102,738 N/A 1,102,738 1,102,738
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 755,675 2.0506 368,508 755,675
D2 - FARM & RANCH IMP 560,105 N/A 560,105 560,105
E - NON-AG LAND AND IMPROVEMENTS 14,084,337 0.9964 14,135,224 14,084,337
F1 - COMMERCIAL REAL 7,336,818 0.8841 8,298,629 7,336,818
F2 - INDUSTRIAL REAL 3,166,232 N/A 3,166,232 3,166,232
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,010,422 N/A 3,010,422 3,010,422
L1 - COMMERCIAL PERSONAL 4,423,114 1.0380 4,261,189 4,423,114
L2 - INDUSTRIAL PERSONAL 131,021 N/A 131,021 131,021
M1 - MOBILE HOMES 2,193,556 N/A 2,193,556 2,193,556
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 292,500 N/A 292,500 292,500
S - SPECIAL INVENTORY 41,723 N/A 41,723 41,723
Subtotal 67,298,418 0 69,891,469 67,298,418
Less Total Deductions 14,429,566 0 15,664,096 14,429,566
Total Taxable Value 52,868,852 0 54,227,373 52,868,852

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
55,038,598 52,868,852 55,038,598 52,868,852 57,398,598


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
2,169,746 0 2,360,000


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
55,038,598 52,868,852 55,038,598 52,868,852 57,398,598

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

019-914-02/Leary ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 30,183,839 0.9341 32,313,284 30,183,839
B - MULTIFAMILY 16,338 N/A 16,338 16,338
C1 - VACANT LOTS 1,102,738 N/A 1,102,738 1,102,738
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 755,675 2.0506 368,508 755,675
D2 - FARM & RANCH IMP 560,105 N/A 560,105 560,105
E - NON-AG LAND AND IMPROVEMENTS 14,084,337 0.9964 14,135,224 14,084,337
F1 - COMMERCIAL REAL 7,336,818 0.8841 8,298,629 7,336,818
F2 - INDUSTRIAL REAL 3,166,232 N/A 3,166,232 3,166,232
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,010,422 N/A 3,010,422 3,010,422
L1 - COMMERCIAL PERSONAL 4,423,114 1.0380 4,261,189 4,423,114
L2 - INDUSTRIAL PERSONAL 131,021 N/A 131,021 131,021
M1 - MOBILE HOMES 2,193,556 N/A 2,193,556 2,193,556
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 292,500 N/A 292,500 292,500
S - SPECIAL INVENTORY 41,723 N/A 41,723 41,723
Subtotal 67,298,418 69,891,469 67,298,418
Less Total Deductions 14,429,566 15,664,096 14,429,566
Total Taxable Value 52,868,852 54,227,373 52,868,852

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
55,038,598 52,868,852 55,038,598 52,868,852 57,398,598


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
2,169,746 0 2,360,000


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
55,038,598 52,868,852 55,038,598 52,868,852 57,398,598

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