taxes Property Tax Assistance

2025 ISD Summary Worksheet

Bovina ISD (all splits)   Parmer County  

185-Parmer/Parmer County

185-901/Bovina ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 53,041,579 0.9101 58,281,045 53,041,579
B - MULTIFAMILY 987,763 N/A 987,763 987,763
C1 - VACANT LOTS 867,861 N/A 867,861 867,861
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 35,794,274 0.9973 35,889,880 35,794,274
D2 - FARM & RANCH IMP 3,122,897 N/A 3,122,897 3,122,897
E - NON-AG LAND AND IMPROVEMENTS 25,317,160 0.9685 26,140,589 25,317,160
F1 - COMMERCIAL REAL 6,628,200 N/A 6,628,200 6,628,200
F2 - INDUSTRIAL REAL 21,545,902 N/A 21,545,902 21,545,902
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 37,896,155 0.9942 38,117,235 37,896,155
L1 - COMMERCIAL PERSONAL 3,251,645 N/A 3,251,645 3,251,645
L2 - INDUSTRIAL PERSONAL 47,571,616 N/A 47,571,616 47,571,616
M1 - MOBILE HOMES 191,674 N/A 191,674 191,674
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 150,690 N/A 150,690 150,690
Subtotal 236,367,416 0 242,746,997 236,367,416
Less Total Deductions 47,422,171 0 48,545,026 47,422,171
Total Taxable Value 188,945,245 0 194,201,971 188,945,245

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 193,866,715 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 188,945,245 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 193,866,715 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 188,945,245 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 207,136,903 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 212,242,318 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 189,184,194 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 215,978,384 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 190,314,910 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 193,866,715 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 188,945,245 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 193,866,715 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 188,945,245 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 207,136,903 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 212,242,318 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 189,184,194 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 215,978,384 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 190,314,910 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,921,470 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 13,270,188 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,105,415 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,736,066 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,369,665 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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185-901-02/Bovina ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 53,041,579 0.9101 58,281,045 53,041,579
B - MULTIFAMILY 987,763 N/A 987,763 987,763
C1 - VACANT LOTS 867,861 N/A 867,861 867,861
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 35,794,274 0.9973 35,889,880 35,794,274
D2 - FARM & RANCH IMP 3,122,897 N/A 3,122,897 3,122,897
E - NON-AG LAND AND IMPROVEMENTS 25,317,160 0.9685 26,140,589 25,317,160
F1 - COMMERCIAL REAL 6,628,200 N/A 6,628,200 6,628,200
F2 - INDUSTRIAL REAL 21,545,902 N/A 21,545,902 21,545,902
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 37,896,155 0.9942 38,117,235 37,896,155
L1 - COMMERCIAL PERSONAL 3,251,645 N/A 3,251,645 3,251,645
L2 - INDUSTRIAL PERSONAL 47,571,616 N/A 47,571,616 47,571,616
M1 - MOBILE HOMES 191,674 N/A 191,674 191,674
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 150,690 N/A 150,690 150,690
Subtotal 236,367,416 242,746,997 236,367,416
Less Total Deductions 47,422,171 48,545,026 47,422,171
Total Taxable Value 188,945,245 194,201,971 188,945,245

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 193,866,715 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 188,945,245 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 193,866,715 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 188,945,245 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 207,136,903 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 212,242,318 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 189,184,194 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 215,978,384 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 190,314,910 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 193,866,715 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 188,945,245 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 193,866,715 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 188,945,245 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 207,136,903 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 212,242,318 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 189,184,194 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 215,978,384 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 190,314,910 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,921,470 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 13,270,188 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,105,415 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,736,066 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 1,369,665 Loss to the increase in the Over-65/Disabled Homestead

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