taxes Property Tax Assistance

2023 ISD Summary Worksheet

019-Bowie/Bowie County

019-914/Leary ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 33,637,813 N/A 33,637,813 33,637,813
B - MULTIFAMILY 34,459 N/A 34,459 34,459
C1 - VACANT LOTS 2,124,628 N/A 2,124,628 2,124,628
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 878,979 N/A 878,979 878,979
D2 - FARM & RANCH IMP 821,706 N/A 821,706 821,706
E - NON-AG LAND AND IMPROVEMENTS 18,659,321 N/A 18,659,321 18,659,321
F1 - COMMERCIAL REAL 7,927,034 N/A 7,927,034 7,927,034
F2 - INDUSTRIAL REAL 3,525,789 N/A 3,525,789 3,525,789
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,110,437 N/A 4,110,437 4,110,437
L1 - COMMERCIAL PERSONAL 5,143,068 N/A 5,143,068 5,143,068
L2 - INDUSTRIAL PERSONAL 136,791 N/A 136,791 136,791
M1 - MOBILE HOMES 2,574,975 N/A 2,574,975 2,574,975
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 62,200 N/A 62,200 62,200
S - SPECIAL INVENTORY 48,056 N/A 48,056 48,056
Subtotal 79,685,256 0 79,685,256 79,685,256
Less Total Deductions 27,675,425 0 27,675,425 27,675,425
Total Taxable Value 52,009,831 0 52,009,831 52,009,831

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 T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 58,989,547 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 52,009,831 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 58,989,547 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 52,009,831 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 62,514,547 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 64,864,547 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 55,787,642 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 58,989,547 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 52,009,831 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 58,989,547 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 52,009,831 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 62,514,547 T13 plus the loss to the chapter 313 agreement
T16 64,864,547 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 55,787,642 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,979,716 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,525,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,350,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

019-914-02/Leary ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 33,637,813 N/A 33,637,813 33,637,813
B - MULTIFAMILY 34,459 N/A 34,459 34,459
C1 - VACANT LOTS 2,124,628 N/A 2,124,628 2,124,628
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 878,979 N/A 878,979 878,979
D2 - FARM & RANCH IMP 821,706 N/A 821,706 821,706
E - NON-AG LAND AND IMPROVEMENTS 18,659,321 N/A 18,659,321 18,659,321
F1 - COMMERCIAL REAL 7,927,034 N/A 7,927,034 7,927,034
F2 - INDUSTRIAL REAL 3,525,789 N/A 3,525,789 3,525,789
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,110,437 N/A 4,110,437 4,110,437
L1 - COMMERCIAL PERSONAL 5,143,068 N/A 5,143,068 5,143,068
L2 - INDUSTRIAL PERSONAL 136,791 N/A 136,791 136,791
M1 - MOBILE HOMES 2,574,975 N/A 2,574,975 2,574,975
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 62,200 N/A 62,200 62,200
S - SPECIAL INVENTORY 48,056 N/A 48,056 48,056
Subtotal 79,685,256 79,685,256 79,685,256
Less Total Deductions 27,675,425 27,675,425 27,675,425
Total Taxable Value 52,009,831 52,009,831 52,009,831

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 T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 58,989,547 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 52,009,831 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T3 58,989,547 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 52,009,831 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 62,514,547 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 64,864,547 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 55,787,642 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 58,989,547 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 52,009,831 School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction
T9 58,989,547 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 52,009,831 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 62,514,547 T13 plus the loss to the chapter 313 agreement
T16 64,864,547 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 55,787,642 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,979,716 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,525,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,350,000 Loss to Second Previous Homestead Increase