taxes Property Tax Assistance

2022 ISD Summary Worksheet

063-Dickens/Dickens County

063-903/Spur ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	24,781,030	0.9007	27,513,079	24,781,030
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	659,140	N/A	659,140	659,140
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	26,939,898	1.2158	22,157,399	26,939,898
D2 - FARM & RANCH IMP	3,853,070	N/A	3,853,070	3,853,070
E - NON-AG LAND AND IMPROVEMENTS	19,018,160	1.0045	18,932,962	19,018,160
F1 - COMMERCIAL REAL	3,555,450	N/A	3,555,450	3,555,450
F2 - INDUSTRIAL REAL	18,261,020	N/A	18,261,020	18,261,020
G - ALL MINERALS	43,098,080	1.0223	42,157,958	43,098,080
J - ALL UTILITIES	37,544,550	N/A	37,544,550	37,544,550
L1 - COMMERCIAL PERSONAL	2,904,520	N/A	2,904,520	2,904,520
L2 - INDUSTRIAL PERSONAL	1,176,700	N/A	1,176,700	1,176,700
M1 - MOBILE HOMES	1,083,510	N/A	1,083,510	1,083,510
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	6,060	N/A	6,060	6,060
Subtotal	182,881,188	0	179,805,418	182,881,188
Less Total Deductions	20,482,201	0	21,277,630	20,482,201
Total Taxable Value	162,398,987	0	158,527,788	162,398,987

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

T1	T2	T3	T4	T13
165,907,597	162,398,987	165,907,597	162,398,987	170,507,597

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
3,508,610	0	4,600,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
165,907,597	162,398,987	165,907,597	162,398,987	170,507,597

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement

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

132-Kent/Kent County

063-903/Spur ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	0	N/A	0	0
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	0	N/A	0	0
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	279,877	N/A	279,877	279,877
D2 - FARM & RANCH IMP	1,890	N/A	1,890	1,890
E - NON-AG LAND AND IMPROVEMENTS	503,600	N/A	503,600	503,600
F1 - COMMERCIAL REAL	0	N/A	0	0
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	810,280	N/A	810,280	810,280
J - ALL UTILITIES	3,723,120	N/A	3,723,120	3,723,120
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	0	N/A	0	0
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	5,318,767	0	5,318,767	5,318,767
Less Total Deductions	61,573	0	61,573	61,573
Total Taxable Value	5,257,194	0	5,257,194	5,257,194

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

T1	T2	T3	T4	T13
5,272,194	5,257,194	5,272,194	5,257,194	5,282,194

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
15,000	0	10,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
5,272,194	5,257,194	5,272,194	5,257,194	5,282,194

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement

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

063-903-02/Spur ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	24,781,030	0.9007	27,513,079	24,781,030
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	659,140	N/A	659,140	659,140
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	27,219,775	1.2131	22,437,276	27,219,775
D2 - FARM & RANCH IMP	3,854,960	N/A	3,854,960	3,854,960
E - NON-AG LAND AND IMPROVEMENTS	19,521,760	1.0044	19,436,562	19,521,760
F1 - COMMERCIAL REAL	3,555,450	N/A	3,555,450	3,555,450
F2 - INDUSTRIAL REAL	18,261,020	N/A	18,261,020	18,261,020
G - ALL MINERALS	43,908,360	1.0219	42,968,238	43,908,360
J - ALL UTILITIES	41,267,670	N/A	41,267,670	41,267,670
L1 - COMMERCIAL PERSONAL	2,904,520	N/A	2,904,520	2,904,520
L2 - INDUSTRIAL PERSONAL	1,176,700	N/A	1,176,700	1,176,700
M1 - MOBILE HOMES	1,083,510	N/A	1,083,510	1,083,510
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	6,060	N/A	6,060	6,060
Subtotal	188,199,955		185,124,185	188,199,955
Less Total Deductions	20,543,774		21,339,203	20,543,774
Total Taxable Value	167,656,181		163,784,982	167,656,181

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

T1	T2	T3	T4	T13
171,179,791	167,656,181	171,179,791	167,656,181	175,789,791

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
3,523,610	0	4,610,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
171,179,791	167,656,181	171,179,791	167,656,181	175,789,791

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement