taxes Property Tax Assistance

2023 ISD Summary Worksheet

DeKalb ISD (all splits)   Bowie County  

019-Bowie/Bowie County

019-901/DeKalb ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 126,983,667 N/A 126,983,667 126,983,667
B - MULTIFAMILY 1,166,149 N/A 1,166,149 1,166,149
C1 - VACANT LOTS 3,560,648 N/A 3,560,648 3,560,648
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,749,410 N/A 24,749,410 24,749,410
D2 - FARM & RANCH IMP 21,503,632 N/A 21,503,632 21,503,632
E - NON-AG LAND AND IMPROVEMENTS 127,201,179 N/A 127,201,179 127,201,179
F1 - COMMERCIAL REAL 22,463,724 N/A 22,463,724 22,463,724
F2 - INDUSTRIAL REAL 197,714 N/A 197,714 197,714
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 19,051,896 N/A 19,051,896 19,051,896
L1 - COMMERCIAL PERSONAL 8,401,402 N/A 8,401,402 8,401,402
L2 - INDUSTRIAL PERSONAL 1,434,914 N/A 1,434,914 1,434,914
M1 - MOBILE HOMES 7,577,171 N/A 7,577,171 7,577,171
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 672,006 N/A 672,006 672,006
Subtotal 364,963,512 0 364,963,512 364,963,512
Less Total Deductions 134,412,558 0 134,412,558 134,412,558
Total Taxable Value 230,550,954 0 230,550,954 230,550,954

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

Measure Value Description
T1 275,784,153 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 230,550,954 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 275,784,153 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 230,550,954 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 293,229,153 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 304,859,153 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 244,472,690 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 275,784,153 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 230,550,954 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 275,784,153 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 230,550,954 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 293,229,153 T13 plus the loss to the chapter 313 agreement
T16 304,859,153 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 244,472,690 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,233,199 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 17,445,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 11,630,000 Loss to Second Previous Homestead Increase

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


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019-901-02/DeKalb ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 126,983,667 N/A 126,983,667 126,983,667
B - MULTIFAMILY 1,166,149 N/A 1,166,149 1,166,149
C1 - VACANT LOTS 3,560,648 N/A 3,560,648 3,560,648
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 24,749,410 N/A 24,749,410 24,749,410
D2 - FARM & RANCH IMP 21,503,632 N/A 21,503,632 21,503,632
E - NON-AG LAND AND IMPROVEMENTS 127,201,179 N/A 127,201,179 127,201,179
F1 - COMMERCIAL REAL 22,463,724 N/A 22,463,724 22,463,724
F2 - INDUSTRIAL REAL 197,714 N/A 197,714 197,714
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 19,051,896 N/A 19,051,896 19,051,896
L1 - COMMERCIAL PERSONAL 8,401,402 N/A 8,401,402 8,401,402
L2 - INDUSTRIAL PERSONAL 1,434,914 N/A 1,434,914 1,434,914
M1 - MOBILE HOMES 7,577,171 N/A 7,577,171 7,577,171
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 672,006 N/A 672,006 672,006
Subtotal 364,963,512 364,963,512 364,963,512
Less Total Deductions 134,412,558 134,412,558 134,412,558
Total Taxable Value 230,550,954 230,550,954 230,550,954

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

Measure Value Description
T1 275,784,153 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 230,550,954 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 275,784,153 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 230,550,954 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 293,229,153 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 304,859,153 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 244,472,690 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 275,784,153 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 230,550,954 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 275,784,153 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 230,550,954 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 293,229,153 T13 plus the loss to the chapter 313 agreement
T16 304,859,153 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 244,472,690 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 45,233,199 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 17,445,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 11,630,000 Loss to Second Previous Homestead Increase

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