taxes Property Tax Assistance

2025 ISD Summary Worksheet

Bellevue ISD (all splits)   Clay County  

039-Clay/Clay County

039-904/Bellevue ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 17,623,600 N/A 17,623,600 17,623,600
B - MULTIFAMILY 469,730 N/A 469,730 469,730
C1 - VACANT LOTS 653,780 N/A 653,780 653,780
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,637,950 N/A 6,637,950 6,637,950
D2 - FARM & RANCH IMP 10,074,040 N/A 10,074,040 10,074,040
E - NON-AG LAND AND IMPROVEMENTS 33,480,090 N/A 33,480,090 33,480,090
F1 - COMMERCIAL REAL 982,030 N/A 982,030 982,030
F2 - INDUSTRIAL REAL 48,715,200 N/A 48,715,200 48,715,200
G - ALL MINERALS 4,019,450 N/A 4,019,450 4,019,450
J - ALL UTILITIES 47,885,930 N/A 47,885,930 47,885,930
L1 - COMMERCIAL PERSONAL 247,020 N/A 247,020 247,020
L2 - INDUSTRIAL PERSONAL 111,038,240 N/A 111,038,240 111,038,240
M1 - MOBILE HOMES 2,741,320 N/A 2,741,320 2,741,320
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 179,120 N/A 179,120 179,120
Subtotal 284,747,500 0 284,747,500 284,747,500
Less Total Deductions 104,141,090 0 104,141,090 104,141,090
Total Taxable Value 180,606,410 0 180,606,410 180,606,410

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 184,698,359 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 180,606,410 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 184,698,359 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 180,606,410 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 194,226,752 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 197,237,809 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 180,716,455 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 199,356,625 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 182,244,290 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 253,149,439 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 249,057,490 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 253,149,439 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 249,057,490 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 262,677,832 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 265,688,889 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 249,167,535 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 267,807,705 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 250,695,370 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,091,949 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 9,528,393 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,011,057 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,118,816 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,637,880 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

039-904-02/Bellevue ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 17,623,600 N/A 17,623,600 17,623,600
B - MULTIFAMILY 469,730 N/A 469,730 469,730
C1 - VACANT LOTS 653,780 N/A 653,780 653,780
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,637,950 N/A 6,637,950 6,637,950
D2 - FARM & RANCH IMP 10,074,040 N/A 10,074,040 10,074,040
E - NON-AG LAND AND IMPROVEMENTS 33,480,090 N/A 33,480,090 33,480,090
F1 - COMMERCIAL REAL 982,030 N/A 982,030 982,030
F2 - INDUSTRIAL REAL 48,715,200 N/A 48,715,200 48,715,200
G - ALL MINERALS 4,019,450 N/A 4,019,450 4,019,450
J - ALL UTILITIES 47,885,930 N/A 47,885,930 47,885,930
L1 - COMMERCIAL PERSONAL 247,020 N/A 247,020 247,020
L2 - INDUSTRIAL PERSONAL 111,038,240 N/A 111,038,240 111,038,240
M1 - MOBILE HOMES 2,741,320 N/A 2,741,320 2,741,320
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 179,120 N/A 179,120 179,120
Subtotal 284,747,500 284,747,500 284,747,500
Less Total Deductions 104,141,090 104,141,090 104,141,090
Total Taxable Value 180,606,410 180,606,410 180,606,410

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 184,698,359 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 180,606,410 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 184,698,359 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 180,606,410 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 194,226,752 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 197,237,809 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 180,716,455 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 199,356,625 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 182,244,290 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 253,149,439 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 249,057,490 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 253,149,439 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 249,057,490 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 262,677,832 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 265,688,889 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 249,167,535 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 267,807,705 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 250,695,370 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,091,949 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 9,528,393 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 3,011,057 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 2,118,816 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,637,880 Loss to the increase in the Over-65/Disabled Homestead

Back to top