taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

019/Bowie

019-901/DeKalb ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 75,456,293 .9675 77,991,001 75,456,293
B. Multi-Family Residences 1,079,887 N/A 1,079,887 1,079,887
C1. Vacant Lots 2,817,793 N/A 2,817,793 2,817,793
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 19,007,281 1.0547 18,021,920 19,007,281
D2. Real Prop Farm & Ranch 11,460,127 N/A 11,460,127 11,460,127
E. Real Prop NonQual Acres 67,245,076 .9174 73,299,625 67,245,076
F1. Commercial Real 15,455,036 .9499 16,270,172 15,455,036
F2. Industrial Real 35,255 N/A 35,255 35,255
G. Oil, Gas, Minerals 9,807 N/A 9,807 9,807
J. Utilities 10,991,790 N/A 10,991,790 10,991,790
L1. Commercial Personal 6,035,376 N/A 6,035,376 6,035,376
L2. Industrial Personal 1,623,587 N/A 1,623,587 1,623,587
M. Other Personal 3,120,544 N/A 3,120,544 3,120,544
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 59,089 N/A 59,089 59,089
S. Special Inventory 368,049 N/A 368,049 368,049
Subtotal 214,764,990 223,184,022 214,764,990
Less Total Deductions 41,770,988   43,664,704 41,770,988
Total Taxable Value 172,994,002 179,519,318 172,994,002 T2

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 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 districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
184,308,677 172,994,002 184,308,677 172,994,002 174,261,011 174,261,011


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
11,314,675 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
184,308,677 172,994,002 184,308,677 172,994,002 174,261,011 174,261,011

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified