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2023 ISD Summary Worksheet
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
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 |