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