taxes Property Tax Assistance

2022 ISD Summary Worksheet

Leary ISD (all splits)   Bowie County  

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's office 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 school 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

Measure Value Description
T1 55,038,598 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 52,868,852 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 55,038,598 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 52,868,852 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 57,398,598 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 55,038,598 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 52,868,852 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 55,038,598 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 52,868,852 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 57,398,598 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,169,746 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,360,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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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's office 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 school 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

Measure Value Description
T1 55,038,598 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 52,868,852 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 55,038,598 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 52,868,852 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 57,398,598 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 55,038,598 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 52,868,852 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 55,038,598 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 52,868,852 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 57,398,598 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,169,746 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,360,000 Loss to the second most recent increase in the state-mandated homestead exemption

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