taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

019/Bowie

019-908/Liberty-Eylau ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 293,004,713 1.0107 289,902,754 293,004,713
B. Multi-Family Residences 15,543,516 N/A 15,543,516 15,543,516
C1. Vacant Lots 20,939,344 N/A 20,939,344 20,939,344
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 1,912,674 1.0954 1,746,165 1,912,674
D2. Real Prop Farm & Ranch 661,196 N/A 661,196 661,196
E. Real Prop NonQual Acres 45,496,631 1.0999 41,364,334 45,496,631
F1. Commercial Real 85,317,667 .9130 93,447,609 85,317,667
F2. Industrial Real 17,935,393 N/A 17,935,393 17,935,393
G. Oil, Gas, Minerals 7,640,234 N/A 7,640,234 7,640,234
J. Utilities 31,299,020 1.0191 30,712,413 31,299,020
L1. Commercial Personal 37,055,817 1.0368 35,740,564 37,055,817
L2. Industrial Personal 37,086,201 N/A 37,086,201 37,086,201
M. Other Personal 13,410,877 N/A 13,410,877 13,410,877
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 827,513 N/A 827,513 827,513
S. Special Inventory 1,687,280 N/A 1,687,280 1,687,280
Subtotal 609,818,076 608,645,393 609,818,076
Less Total Deductions 90,983,548   89,565,362 90,983,548
Total Taxable Value 518,834,528 519,080,031 518,834,528 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
545,207,459 518,834,528 545,207,459 518,834,528 522,186,180 522,186,180


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
26,372,931 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
545,207,459 518,834,528 545,207,459 518,834,528 522,186,180 522,186,180

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