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	2.0082	1,190,283	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	0.9051	48,229,698	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	878,229,310	847,611,616
Less Total Deductions	176,064,028	0	181,442,179	176,064,028
Total Taxable Value	671,547,588	0	696,787,131	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	2.0082	1,190,283	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	0.9051	48,229,698	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		878,229,310	847,611,616
Less Total Deductions	176,064,028		181,442,179	176,064,028
Total Taxable Value	671,547,588		696,787,131	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