taxes Property Tax Assistance

2023 ISD Summary Worksheet

039-Clay/Clay County

169-901/Bowie ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,671,730 N/A 1,671,730 1,671,730
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 25,070 N/A 25,070 25,070
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 679,918 N/A 679,918 679,918
D2 - FARM & RANCH IMP 268,710 N/A 268,710 268,710
E - NON-AG LAND AND IMPROVEMENTS 10,041,190 N/A 10,041,190 10,041,190
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 220,660 N/A 220,660 220,660
J - ALL UTILITIES 540,630 N/A 540,630 540,630
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 523,150 N/A 523,150 523,150
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 13,971,058 0 13,971,058 13,971,058
Less Total Deductions 4,791,278 0 4,791,278 4,791,278
Total Taxable Value 9,179,780 0 9,179,780 9,179,780

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 10,647,090 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 9,179,780 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 10,647,090 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 9,179,780 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 11,142,090 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 11,472,090 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 10,011,622 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 10,647,090 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 9,179,780 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 10,647,090 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 9,179,780 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 11,142,090 T13 plus the loss to the chapter 313 agreement
T16 11,472,090 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 10,011,622 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,467,310 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 495,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 330,000 Loss to Second Previous Homestead Increase

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

119-Jack/Jack County

169-901/Bowie ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 22,750 N/A 22,750 22,750
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 10,830 N/A 10,830 10,830
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,308,287 N/A 1,308,287 1,308,287
D2 - FARM & RANCH IMP 1,826,500 N/A 1,826,500 1,826,500
E - NON-AG LAND AND IMPROVEMENTS 7,774,770 N/A 7,774,770 7,774,770
F1 - COMMERCIAL REAL 88,590 N/A 88,590 88,590
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 3,773,450 N/A 3,773,450 3,773,450
J - ALL UTILITIES 12,695,950 N/A 12,695,950 12,695,950
L1 - COMMERCIAL PERSONAL 12,300 N/A 12,300 12,300
L2 - INDUSTRIAL PERSONAL 360,380 N/A 360,380 360,380
M1 - MOBILE HOMES 206,510 N/A 206,510 206,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 28,080,317 0 28,080,317 28,080,317
Less Total Deductions 3,420,920 0 3,420,920 3,420,920
Total Taxable Value 24,659,397 0 24,659,397 24,659,397

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 25,775,297 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 24,659,397 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 25,775,297 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 24,659,397 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 26,225,297 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 26,525,297 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 24,659,397 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 25,775,297 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 24,659,397 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 25,775,297 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 24,659,397 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 26,225,297 T13 plus the loss to the chapter 313 agreement
T16 26,525,297 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 24,659,397 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,115,900 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 450,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 300,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED

169-Montague/Montague County

169-901/Bowie ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 562,425,240 N/A 562,425,240 562,425,240
B - MULTIFAMILY 9,524,065 N/A 9,524,065 9,524,065
C1 - VACANT LOTS 25,013,940 N/A 25,013,940 25,013,940
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,779,580 N/A 7,779,580 7,779,580
D2 - FARM & RANCH IMP 3,773,170 N/A 3,773,170 3,773,170
E - NON-AG LAND AND IMPROVEMENTS 370,766,550 N/A 370,766,550 370,766,550
F1 - COMMERCIAL REAL 96,005,796 N/A 96,005,796 96,005,796
F2 - INDUSTRIAL REAL 81,627,670 N/A 81,627,670 81,627,670
G - ALL MINERALS 85,920,770 N/A 85,920,770 85,920,770
J - ALL UTILITIES 163,939,820 N/A 163,939,820 163,939,820
L1 - COMMERCIAL PERSONAL 33,067,400 N/A 33,067,400 33,067,400
L2 - INDUSTRIAL PERSONAL 48,386,860 N/A 48,386,860 48,386,860
M1 - MOBILE HOMES 13,200,600 N/A 13,200,600 13,200,600
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 98,970 N/A 98,970 98,970
S - SPECIAL INVENTORY 4,986,960 N/A 4,986,960 4,986,960
Subtotal 1,506,517,391 0 1,506,517,391 1,506,517,391
Less Total Deductions 381,909,084 0 381,909,084 381,909,084
Total Taxable Value 1,124,608,307 0 1,124,608,307 1,124,608,307

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 1,258,690,755 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,124,608,307 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 1,258,690,755 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,124,608,307 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,302,715,755 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,332,065,755 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,160,313,286 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 1,258,690,755 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,124,608,307 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 1,258,690,755 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,124,608,307 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,302,715,755 T13 plus the loss to the chapter 313 agreement
T16 1,332,065,755 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,160,313,286 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 134,082,448 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 44,025,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 29,350,000 Loss to Second Previous Homestead Increase

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

169-901-02/Bowie ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 564,119,720 N/A 564,119,720 564,119,720
B - MULTIFAMILY 9,524,065 N/A 9,524,065 9,524,065
C1 - VACANT LOTS 25,049,840 N/A 25,049,840 25,049,840
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,767,785 N/A 9,767,785 9,767,785
D2 - FARM & RANCH IMP 5,868,380 N/A 5,868,380 5,868,380
E - NON-AG LAND AND IMPROVEMENTS 388,582,510 N/A 388,582,510 388,582,510
F1 - COMMERCIAL REAL 96,094,386 N/A 96,094,386 96,094,386
F2 - INDUSTRIAL REAL 81,627,670 N/A 81,627,670 81,627,670
G - ALL MINERALS 89,914,880 N/A 89,914,880 89,914,880
J - ALL UTILITIES 177,176,400 N/A 177,176,400 177,176,400
L1 - COMMERCIAL PERSONAL 33,079,700 N/A 33,079,700 33,079,700
L2 - INDUSTRIAL PERSONAL 48,747,240 N/A 48,747,240 48,747,240
M1 - MOBILE HOMES 13,930,260 N/A 13,930,260 13,930,260
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 98,970 N/A 98,970 98,970
S - SPECIAL INVENTORY 4,986,960 N/A 4,986,960 4,986,960
Subtotal 1,548,568,766 1,548,568,766 1,548,568,766
Less Total Deductions 390,121,282 390,121,282 390,121,282
Total Taxable Value 1,158,447,484 1,158,447,484 1,158,447,484

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 1,295,113,142 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,158,447,484 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 1,295,113,142 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,158,447,484 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,340,083,142 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,370,063,142 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,194,984,305 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 1,295,113,142 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,158,447,484 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 1,295,113,142 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,158,447,484 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,340,083,142 T13 plus the loss to the chapter 313 agreement
T16 1,370,063,142 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,194,984,305 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 136,665,658 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 44,970,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 29,980,000 Loss to Second Previous Homestead Increase