taxes Property Tax Assistance

2022 ISD Summary Worksheet

Bovina ISD (all splits)   Parmer County  

185-Parmer/Parmer County

185-901/Bovina ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 40,504,384 0.9383 43,167,840 40,504,384
B - MULTIFAMILY 246,430 N/A 246,430 246,430
C1 - VACANT LOTS 470,257 N/A 470,257 470,257
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,540,381 1.0224 19,111,928 19,540,381
D2 - FARM & RANCH IMP 3,816,548 N/A 3,816,548 3,816,548
E - NON-AG LAND AND IMPROVEMENTS 18,659,736 1.0393 17,954,138 18,659,736
F1 - COMMERCIAL REAL 5,613,420 N/A 5,613,420 5,613,420
F2 - INDUSTRIAL REAL 16,785,710 N/A 16,785,710 16,785,710
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 34,234,098 0.9574 35,757,362 34,234,098
L1 - COMMERCIAL PERSONAL 3,647,172 0.9842 3,705,722 3,647,172
L2 - INDUSTRIAL PERSONAL 30,003,394 N/A 30,003,394 30,003,394
M1 - MOBILE HOMES 168,132 N/A 168,132 168,132
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 146,503 N/A 146,503 146,503
Subtotal 173,836,165 0 176,947,384 173,836,165
Less Total Deductions 44,922,579 0 46,083,803 44,922,579
Total Taxable Value 128,913,586 0 130,863,581 128,913,586

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 132,672,331 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 128,913,586 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 132,672,331 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 128,913,586 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 136,572,331 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 153,877,468 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 150,118,723 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 153,877,468 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 150,118,723 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 157,777,468 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 3,758,745 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 3,900,000 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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185-901-02/Bovina ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 40,504,384 0.9383 43,167,840 40,504,384
B - MULTIFAMILY 246,430 N/A 246,430 246,430
C1 - VACANT LOTS 470,257 N/A 470,257 470,257
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,540,381 1.0224 19,111,928 19,540,381
D2 - FARM & RANCH IMP 3,816,548 N/A 3,816,548 3,816,548
E - NON-AG LAND AND IMPROVEMENTS 18,659,736 1.0393 17,954,138 18,659,736
F1 - COMMERCIAL REAL 5,613,420 N/A 5,613,420 5,613,420
F2 - INDUSTRIAL REAL 16,785,710 N/A 16,785,710 16,785,710
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 34,234,098 0.9574 35,757,362 34,234,098
L1 - COMMERCIAL PERSONAL 3,647,172 0.9842 3,705,722 3,647,172
L2 - INDUSTRIAL PERSONAL 30,003,394 N/A 30,003,394 30,003,394
M1 - MOBILE HOMES 168,132 N/A 168,132 168,132
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 146,503 N/A 146,503 146,503
Subtotal 173,836,165 176,947,384 173,836,165
Less Total Deductions 44,922,579 46,083,803 44,922,579
Total Taxable Value 128,913,586 130,863,581 128,913,586

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 132,672,331 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 128,913,586 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 132,672,331 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 128,913,586 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 136,572,331 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 153,877,468 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 150,118,723 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 153,877,468 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 150,118,723 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 157,777,468 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 3,758,745 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 3,900,000 Loss to the second most recent increase in the state-mandated homestead exemption

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