taxes Property Tax Assistance

2025 ISD Summary Worksheet

Simms ISD (all splits)   Bowie County  

019-Bowie/Bowie County

019-909/Simms ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 62,637,399 N/A 62,637,399 62,637,399
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,516,045 N/A 1,516,045 1,516,045
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,056,208 N/A 9,056,208 9,056,208
D2 - FARM & RANCH IMP 10,259,921 N/A 10,259,921 10,259,921
E - NON-AG LAND AND IMPROVEMENTS 142,109,776 N/A 142,109,776 142,109,776
F1 - COMMERCIAL REAL 4,270,836 N/A 4,270,836 4,270,836
F2 - INDUSTRIAL REAL 12,382 N/A 12,382 12,382
G - ALL MINERALS 4,119,169 N/A 4,119,169 4,119,169
J - ALL UTILITIES 20,386,139 N/A 20,386,139 20,386,139
L1 - COMMERCIAL PERSONAL 520,145 N/A 520,145 520,145
L2 - INDUSTRIAL PERSONAL 4,132,917 N/A 4,132,917 4,132,917
M1 - MOBILE HOMES 10,637,652 N/A 10,637,652 10,637,652
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 269,658,589 0 269,658,589 269,658,589
Less Total Deductions 117,013,543 0 117,013,543 117,013,543
Total Taxable Value 152,645,046 0 152,645,046 152,645,046

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 172,246,475 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 152,645,046 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 172,246,475 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 152,645,046 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 212,698,212 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 225,100,409 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 159,476,247 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 233,885,101 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 158,782,463 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 172,246,475 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 152,645,046 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 172,246,475 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 152,645,046 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 212,698,212 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 225,100,409 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 159,476,247 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 233,885,101 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 158,782,463 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 19,601,429 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 40,451,737 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,402,197 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,784,692 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 6,137,417 Loss to the increase in the Over-65/Disabled Homestead

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


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019-909-02/Simms ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 62,637,399 N/A 62,637,399 62,637,399
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,516,045 N/A 1,516,045 1,516,045
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,056,208 N/A 9,056,208 9,056,208
D2 - FARM & RANCH IMP 10,259,921 N/A 10,259,921 10,259,921
E - NON-AG LAND AND IMPROVEMENTS 142,109,776 N/A 142,109,776 142,109,776
F1 - COMMERCIAL REAL 4,270,836 N/A 4,270,836 4,270,836
F2 - INDUSTRIAL REAL 12,382 N/A 12,382 12,382
G - ALL MINERALS 4,119,169 N/A 4,119,169 4,119,169
J - ALL UTILITIES 20,386,139 N/A 20,386,139 20,386,139
L1 - COMMERCIAL PERSONAL 520,145 N/A 520,145 520,145
L2 - INDUSTRIAL PERSONAL 4,132,917 N/A 4,132,917 4,132,917
M1 - MOBILE HOMES 10,637,652 N/A 10,637,652 10,637,652
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 269,658,589 269,658,589 269,658,589
Less Total Deductions 117,013,543 117,013,543 117,013,543
Total Taxable Value 152,645,046 152,645,046 152,645,046

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 172,246,475 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 152,645,046 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 172,246,475 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 152,645,046 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 212,698,212 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 225,100,409 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 159,476,247 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 233,885,101 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 158,782,463 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 172,246,475 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 152,645,046 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 172,246,475 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 152,645,046 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 212,698,212 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 225,100,409 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 159,476,247 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 233,885,101 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 158,782,463 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 19,601,429 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 40,451,737 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 12,402,197 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,784,692 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 6,137,417 Loss to the increase in the Over-65/Disabled Homestead

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