taxes Property Tax Assistance

2025 ISD Summary Worksheet

New Boston ISD (all splits)   Bowie County  

019-Bowie/Bowie County

019-905/New Boston ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 292,313,648 N/A 292,313,648 292,313,648
B - MULTIFAMILY 12,039,740 N/A 12,039,740 12,039,740
C1 - VACANT LOTS 8,429,782 N/A 8,429,782 8,429,782
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,513,144 N/A 6,513,144 6,513,144
D2 - FARM & RANCH IMP 9,750,273 N/A 9,750,273 9,750,273
E - NON-AG LAND AND IMPROVEMENTS 125,523,158 N/A 125,523,158 125,523,158
F1 - COMMERCIAL REAL 104,347,153 N/A 104,347,153 104,347,153
F2 - INDUSTRIAL REAL 15,833,861 N/A 15,833,861 15,833,861
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 23,594,874 N/A 23,594,874 23,594,874
L1 - COMMERCIAL PERSONAL 44,552,646 N/A 44,552,646 44,552,646
L2 - INDUSTRIAL PERSONAL 59,788,472 N/A 59,788,472 59,788,472
M1 - MOBILE HOMES 12,161,346 N/A 12,161,346 12,161,346
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 203,105 N/A 203,105 203,105
S - SPECIAL INVENTORY 3,530,947 N/A 3,530,947 3,530,947
Subtotal 718,582,149 0 718,582,149 718,582,149
Less Total Deductions 250,817,011 0 250,817,011 250,817,011
Total Taxable Value 467,765,138 0 467,765,138 467,765,138

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 508,560,126 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 467,765,138 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 508,560,126 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 467,765,138 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 593,567,801 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 618,616,551 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 482,581,255 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
T19 636,037,000 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 483,657,905 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 508,560,126 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 467,765,138 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 508,560,126 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 467,765,138 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 593,567,801 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 618,616,551 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 482,581,255 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
T20 636,037,000 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 483,657,905 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,794,988 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 85,007,675 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,048,750 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,420,449 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,892,767 Loss to the increase in the Over-65/Disabled Homestead

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


Back to top

019-905-02/New Boston ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 292,313,648 N/A 292,313,648 292,313,648
B - MULTIFAMILY 12,039,740 N/A 12,039,740 12,039,740
C1 - VACANT LOTS 8,429,782 N/A 8,429,782 8,429,782
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,513,144 N/A 6,513,144 6,513,144
D2 - FARM & RANCH IMP 9,750,273 N/A 9,750,273 9,750,273
E - NON-AG LAND AND IMPROVEMENTS 125,523,158 N/A 125,523,158 125,523,158
F1 - COMMERCIAL REAL 104,347,153 N/A 104,347,153 104,347,153
F2 - INDUSTRIAL REAL 15,833,861 N/A 15,833,861 15,833,861
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 23,594,874 N/A 23,594,874 23,594,874
L1 - COMMERCIAL PERSONAL 44,552,646 N/A 44,552,646 44,552,646
L2 - INDUSTRIAL PERSONAL 59,788,472 N/A 59,788,472 59,788,472
M1 - MOBILE HOMES 12,161,346 N/A 12,161,346 12,161,346
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 203,105 N/A 203,105 203,105
S - SPECIAL INVENTORY 3,530,947 N/A 3,530,947 3,530,947
Subtotal 718,582,149 718,582,149 718,582,149
Less Total Deductions 250,817,011 250,817,011 250,817,011
Total Taxable Value 467,765,138 467,765,138 467,765,138

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 508,560,126 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 467,765,138 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 508,560,126 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 467,765,138 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 593,567,801 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 618,616,551 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 482,581,255 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
T19 636,037,000 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 483,657,905 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 508,560,126 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 467,765,138 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 508,560,126 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 467,765,138 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 593,567,801 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 618,616,551 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 482,581,255 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
T20 636,037,000 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 483,657,905 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,794,988 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 85,007,675 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 25,048,750 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 17,420,449 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 15,892,767 Loss to the increase in the Over-65/Disabled Homestead

Back to top