taxes Property Tax Assistance

2025 ISD Summary Worksheet

Bowie ISD (all splits)   Clay County   Jack County   Montague County  

039-Clay/Clay County

169-901/Bowie ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,165,410 N/A 2,165,410 2,165,410
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 35,770 N/A 35,770 35,770
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 629,930 N/A 629,930 629,930
D2 - FARM & RANCH IMP 3,702,640 N/A 3,702,640 3,702,640
E - NON-AG LAND AND IMPROVEMENTS 11,550,540 N/A 11,550,540 11,550,540
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 160,910 N/A 160,910 160,910
J - ALL UTILITIES 1,050,910 N/A 1,050,910 1,050,910
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 816,490 N/A 816,490 816,490
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 20,112,600 0 20,112,600 20,112,600
Less Total Deductions 7,839,423 0 7,839,423 7,839,423
Total Taxable Value 12,273,177 0 12,273,177 12,273,177

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 13,250,483 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 12,273,177 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 13,250,483 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 12,273,177 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 14,947,323 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 15,452,342 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 12,273,177 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 15,798,869 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 13,042,807 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 13,250,483 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 12,273,177 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 13,250,483 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 12,273,177 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 14,947,323 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 15,452,342 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 12,273,177 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 15,798,869 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 13,042,807 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 977,306 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 1,696,840 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 505,019 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 346,527 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 769,630 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


119-Jack/Jack County

169-901/Bowie ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 52,980 N/A 52,980 52,980
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 10,840 N/A 10,840 10,840
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,303,010 N/A 1,303,010 1,303,010
D2 - FARM & RANCH IMP 9,532,000 N/A 9,532,000 9,532,000
E - NON-AG LAND AND IMPROVEMENTS 12,432,820 N/A 12,432,820 12,432,820
F1 - COMMERCIAL REAL 99,490 N/A 99,490 99,490
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 3,795,820 N/A 3,795,820 3,795,820
J - ALL UTILITIES 10,673,890 N/A 10,673,890 10,673,890
L1 - COMMERCIAL PERSONAL 12,300 N/A 12,300 12,300
L2 - INDUSTRIAL PERSONAL 247,780 N/A 247,780 247,780
M1 - MOBILE HOMES 454,460 N/A 454,460 454,460
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 38,615,390 0 38,615,390 38,615,390
Less Total Deductions 12,112,386 0 12,112,386 12,112,386
Total Taxable Value 26,503,004 0 26,503,004 26,503,004

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 27,256,282 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 26,503,004 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 27,256,282 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 26,503,004 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 28,700,770 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 29,118,790 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 26,654,498 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 29,400,067 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 26,881,324 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 27,256,282 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 26,503,004 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 27,256,282 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 26,503,004 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 28,700,770 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 29,118,790 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 26,654,498 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 29,400,067 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 26,881,324 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 753,278 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 1,444,488 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 418,020 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 281,277 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 378,320 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


Back to top


169-Montague/Montague County

169-901/Bowie ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 684,636,210 N/A 684,636,210 684,636,210
B - MULTIFAMILY 8,692,380 N/A 8,692,380 8,692,380
C1 - VACANT LOTS 33,881,280 N/A 33,881,280 33,881,280
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,781,200 N/A 8,781,200 8,781,200
D2 - FARM & RANCH IMP 4,923,030 N/A 4,923,030 4,923,030
E - NON-AG LAND AND IMPROVEMENTS 434,010,380 N/A 434,010,380 434,010,380
F1 - COMMERCIAL REAL 113,733,710 N/A 113,733,710 113,733,710
F2 - INDUSTRIAL REAL 62,803,190 N/A 62,803,190 62,803,190
G - ALL MINERALS 37,667,490 N/A 37,667,490 37,667,490
J - ALL UTILITIES 167,861,290 N/A 167,861,290 167,861,290
L1 - COMMERCIAL PERSONAL 36,513,890 N/A 36,513,890 36,513,890
L2 - INDUSTRIAL PERSONAL 64,361,080 N/A 64,361,080 64,361,080
M1 - MOBILE HOMES 14,203,170 N/A 14,203,170 14,203,170
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 16,250 N/A 16,250 16,250
S - SPECIAL INVENTORY 5,345,560 N/A 5,345,560 5,345,560
Subtotal 1,677,430,110 0 1,677,430,110 1,677,430,110
Less Total Deductions 534,667,327 0 534,667,327 534,667,327
Total Taxable Value 1,142,762,783 0 1,142,762,783 1,142,762,783

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 1,229,000,858 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,142,762,783 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,229,000,858 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,142,762,783 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,388,266,608 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,433,014,136 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,193,754,754 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 1,463,627,845 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,184,745,544 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 1,229,000,858 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,142,762,783 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,229,000,858 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,142,762,783 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,388,266,608 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,433,014,136 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,193,754,754 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 1,463,627,845 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,184,745,544 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 86,238,075 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 159,265,750 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 44,747,528 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 30,613,709 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 41,982,761 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


169-901-02/Bowie ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 686,854,600 N/A 686,854,600 686,854,600
B - MULTIFAMILY 8,692,380 N/A 8,692,380 8,692,380
C1 - VACANT LOTS 33,927,890 N/A 33,927,890 33,927,890
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,714,140 N/A 10,714,140 10,714,140
D2 - FARM & RANCH IMP 18,157,670 N/A 18,157,670 18,157,670
E - NON-AG LAND AND IMPROVEMENTS 457,993,740 N/A 457,993,740 457,993,740
F1 - COMMERCIAL REAL 113,833,200 N/A 113,833,200 113,833,200
F2 - INDUSTRIAL REAL 62,803,190 N/A 62,803,190 62,803,190
G - ALL MINERALS 41,624,220 N/A 41,624,220 41,624,220
J - ALL UTILITIES 179,586,090 N/A 179,586,090 179,586,090
L1 - COMMERCIAL PERSONAL 36,526,190 N/A 36,526,190 36,526,190
L2 - INDUSTRIAL PERSONAL 64,608,860 N/A 64,608,860 64,608,860
M1 - MOBILE HOMES 15,474,120 N/A 15,474,120 15,474,120
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 16,250 N/A 16,250 16,250
S - SPECIAL INVENTORY 5,345,560 N/A 5,345,560 5,345,560
Subtotal 1,736,158,100 1,736,158,100 1,736,158,100
Less Total Deductions 554,619,136 554,619,136 554,619,136
Total Taxable Value 1,181,538,964 1,181,538,964 1,181,538,964

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 1,269,507,623 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,181,538,964 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,269,507,623 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,181,538,964 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,431,914,701 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,477,585,268 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,232,682,429 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 1,508,826,781 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,224,669,675 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 1,269,507,623 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,181,538,964 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,269,507,623 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,181,538,964 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,431,914,701 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,477,585,268 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,232,682,429 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 1,508,826,781 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,224,669,675 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 87,968,659 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 162,407,078 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 45,670,567 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 31,241,513 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 43,130,711 Loss to the increase in the Over-65/Disabled Homestead

Back to top