taxes Property Tax Assistance

2025 ISD Summary Worksheet

Leary ISD (all splits)   Bowie County  

019-Bowie/Bowie County

019-914/Leary ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 37,576,789 N/A 37,576,789 37,576,789
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,846,267 N/A 1,846,267 1,846,267
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 785,664 N/A 785,664 785,664
D2 - FARM & RANCH IMP 854,467 N/A 854,467 854,467
E - NON-AG LAND AND IMPROVEMENTS 20,679,306 N/A 20,679,306 20,679,306
F1 - COMMERCIAL REAL 9,793,636 N/A 9,793,636 9,793,636
F2 - INDUSTRIAL REAL 3,792,277 N/A 3,792,277 3,792,277
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,218,776 N/A 3,218,776 3,218,776
L1 - COMMERCIAL PERSONAL 4,852,016 N/A 4,852,016 4,852,016
L2 - INDUSTRIAL PERSONAL 241,515 N/A 241,515 241,515
M1 - MOBILE HOMES 2,199,500 N/A 2,199,500 2,199,500
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 46,650 N/A 46,650 46,650
S - SPECIAL INVENTORY 5,674 N/A 5,674 5,674
Subtotal 85,892,537 0 85,892,537 85,892,537
Less Total Deductions 32,816,448 0 32,816,448 32,816,448
Total Taxable Value 53,076,089 0 53,076,089 53,076,089

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 57,717,537 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 53,076,089 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 57,717,537 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 53,076,089 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 67,116,422 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 70,092,727 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 56,427,866 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 72,229,941 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 55,230,500 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 57,717,537 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 53,076,089 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 57,717,537 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 53,076,089 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 67,116,422 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 70,092,727 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 56,427,866 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 72,229,941 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 55,230,500 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,641,448 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 9,398,885 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,976,305 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,137,214 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,154,411 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

019-914-02/Leary ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 37,576,789 N/A 37,576,789 37,576,789
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,846,267 N/A 1,846,267 1,846,267
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 785,664 N/A 785,664 785,664
D2 - FARM & RANCH IMP 854,467 N/A 854,467 854,467
E - NON-AG LAND AND IMPROVEMENTS 20,679,306 N/A 20,679,306 20,679,306
F1 - COMMERCIAL REAL 9,793,636 N/A 9,793,636 9,793,636
F2 - INDUSTRIAL REAL 3,792,277 N/A 3,792,277 3,792,277
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 3,218,776 N/A 3,218,776 3,218,776
L1 - COMMERCIAL PERSONAL 4,852,016 N/A 4,852,016 4,852,016
L2 - INDUSTRIAL PERSONAL 241,515 N/A 241,515 241,515
M1 - MOBILE HOMES 2,199,500 N/A 2,199,500 2,199,500
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 46,650 N/A 46,650 46,650
S - SPECIAL INVENTORY 5,674 N/A 5,674 5,674
Subtotal 85,892,537 85,892,537 85,892,537
Less Total Deductions 32,816,448 32,816,448 32,816,448
Total Taxable Value 53,076,089 53,076,089 53,076,089

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 57,717,537 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 53,076,089 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 57,717,537 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 53,076,089 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 67,116,422 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 70,092,727 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 56,427,866 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 72,229,941 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 55,230,500 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 57,717,537 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 53,076,089 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 57,717,537 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 53,076,089 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 67,116,422 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 70,092,727 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 56,427,866 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 72,229,941 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 55,230,500 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,641,448 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 9,398,885 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,976,305 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,137,214 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,154,411 Loss to the increase in the Over-65/Disabled Homestead

Back to top