taxes Property Tax Assistance

2024 ISD Summary Worksheet

DeKalb ISD (all splits)   Bowie County  

019-Bowie/Bowie County

019-901/DeKalb ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 138,394,026 1.0004 138,338,691 138,394,026
B - MULTIFAMILY 1,323,696 N/A 1,323,696 1,323,696
C1 - VACANT LOTS 3,681,867 N/A 3,681,867 3,681,867
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,834,456 1.7258 12,651,541 21,834,456
D2 - FARM & RANCH IMP 22,996,870 0.9837 23,377,930 22,996,870
E - NON-AG LAND AND IMPROVEMENTS 139,482,170 1.0088 138,265,434 139,482,170
F1 - COMMERCIAL REAL 24,905,808 0.9600 25,943,550 24,905,808
F2 - INDUSTRIAL REAL 3,803,656 N/A 3,803,656 3,803,656
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 16,327,664 N/A 16,327,664 16,327,664
L1 - COMMERCIAL PERSONAL 11,355,109 N/A 11,355,109 11,355,109
L2 - INDUSTRIAL PERSONAL 1,286,253 N/A 1,286,253 1,286,253
M1 - MOBILE HOMES 7,460,051 N/A 7,460,051 7,460,051
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 781,933 N/A 781,933 781,933
Subtotal 393,633,559 0 384,597,375 393,633,559
Less Total Deductions 142,448,209 0 142,411,587 142,448,209
Total Taxable Value 251,185,350 0 242,185,788 251,185,350

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 299,498,913 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 251,185,350 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 299,498,913 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 251,185,350 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 317,108,913 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 328,848,913 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 251,932,967 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 299,498,913 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 251,185,350 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 299,498,913 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 251,185,350 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 317,108,913 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 328,848,913 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 251,932,967 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 48,313,563 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 17,610,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,740,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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019-901-02/DeKalb ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 138,394,026 1.0004 138,338,691 138,394,026
B - MULTIFAMILY 1,323,696 N/A 1,323,696 1,323,696
C1 - VACANT LOTS 3,681,867 N/A 3,681,867 3,681,867
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,834,456 1.7258 12,651,541 21,834,456
D2 - FARM & RANCH IMP 22,996,870 0.9837 23,377,930 22,996,870
E - NON-AG LAND AND IMPROVEMENTS 139,482,170 1.0088 138,265,434 139,482,170
F1 - COMMERCIAL REAL 24,905,808 0.9600 25,943,550 24,905,808
F2 - INDUSTRIAL REAL 3,803,656 N/A 3,803,656 3,803,656
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 16,327,664 N/A 16,327,664 16,327,664
L1 - COMMERCIAL PERSONAL 11,355,109 N/A 11,355,109 11,355,109
L2 - INDUSTRIAL PERSONAL 1,286,253 N/A 1,286,253 1,286,253
M1 - MOBILE HOMES 7,460,051 N/A 7,460,051 7,460,051
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 781,933 N/A 781,933 781,933
Subtotal 393,633,559 384,597,375 393,633,559
Less Total Deductions 142,448,209 142,411,587 142,448,209
Total Taxable Value 251,185,350 242,185,788 251,185,350

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 299,498,913 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 251,185,350 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 299,498,913 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 251,185,350 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 317,108,913 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 328,848,913 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 251,932,967 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 299,498,913 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 251,185,350 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 299,498,913 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 251,185,350 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 317,108,913 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 328,848,913 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 251,932,967 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 48,313,563 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 17,610,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,740,000 Loss to the third most recent increase in the state-mandated homestead exemption

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