taxes Property Tax Assistance

2024 ISD Summary Worksheet

Liberty-Eylau ISD (all splits)   Bowie County  

019-Bowie/Bowie County

019-908/Liberty-Eylau ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 549,996,922 1.0179 540,325,103 549,996,922
B - MULTIFAMILY 33,228,024 N/A 33,228,024 33,228,024
C1 - VACANT LOTS 25,340,343 N/A 25,340,343 25,340,343
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,161,572 1.8012 1,200,088 2,161,572
D2 - FARM & RANCH IMP 2,010,120 N/A 2,010,120 2,010,120
E - NON-AG LAND AND IMPROVEMENTS 74,902,141 1.0052 74,514,665 74,902,141
F1 - COMMERCIAL REAL 126,763,483 0.8937 141,841,203 126,763,483
F2 - INDUSTRIAL REAL 32,321,102 N/A 32,321,102 32,321,102
G - ALL MINERALS 4,490,284 N/A 4,490,284 4,490,284
J - ALL UTILITIES 54,014,237 0.9539 56,624,633 54,014,237
L1 - COMMERCIAL PERSONAL 58,228,197 1.0377 56,112,746 58,228,197
L2 - INDUSTRIAL PERSONAL 61,198,528 N/A 61,198,528 61,198,528
M1 - MOBILE HOMES 23,481,710 N/A 23,481,710 23,481,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 184,500 N/A 184,500 184,500
S - SPECIAL INVENTORY 4,784,869 N/A 4,784,869 4,784,869
Subtotal 1,053,106,032 0 1,057,657,918 1,053,106,032
Less Total Deductions 337,785,639 0 333,851,235 337,785,639
Total Taxable Value 715,320,393 0 723,806,683 715,320,393

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 828,397,923 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 715,320,393 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 828,397,923 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 715,320,393 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 871,267,923 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 899,847,923 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 716,278,096 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 828,397,923 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 715,320,393 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 828,397,923 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 715,320,393 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 871,267,923 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 899,847,923 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 716,278,096 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 113,077,530 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 42,870,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 28,580,000 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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019-908-02/Liberty-Eylau ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 549,996,922 1.0179 540,325,103 549,996,922
B - MULTIFAMILY 33,228,024 N/A 33,228,024 33,228,024
C1 - VACANT LOTS 25,340,343 N/A 25,340,343 25,340,343
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,161,572 1.8012 1,200,088 2,161,572
D2 - FARM & RANCH IMP 2,010,120 N/A 2,010,120 2,010,120
E - NON-AG LAND AND IMPROVEMENTS 74,902,141 1.0052 74,514,665 74,902,141
F1 - COMMERCIAL REAL 126,763,483 0.8937 141,841,203 126,763,483
F2 - INDUSTRIAL REAL 32,321,102 N/A 32,321,102 32,321,102
G - ALL MINERALS 4,490,284 N/A 4,490,284 4,490,284
J - ALL UTILITIES 54,014,237 0.9539 56,624,633 54,014,237
L1 - COMMERCIAL PERSONAL 58,228,197 1.0377 56,112,746 58,228,197
L2 - INDUSTRIAL PERSONAL 61,198,528 N/A 61,198,528 61,198,528
M1 - MOBILE HOMES 23,481,710 N/A 23,481,710 23,481,710
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 184,500 N/A 184,500 184,500
S - SPECIAL INVENTORY 4,784,869 N/A 4,784,869 4,784,869
Subtotal 1,053,106,032 1,057,657,918 1,053,106,032
Less Total Deductions 337,785,639 333,851,235 337,785,639
Total Taxable Value 715,320,393 723,806,683 715,320,393

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 828,397,923 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 715,320,393 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 828,397,923 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 715,320,393 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 871,267,923 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 899,847,923 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 716,278,096 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 828,397,923 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 715,320,393 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 828,397,923 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 715,320,393 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 871,267,923 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 899,847,923 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 716,278,096 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 113,077,530 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 42,870,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 28,580,000 Loss to the third most recent increase in the state-mandated homestead exemption

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