taxes Property Tax Assistance

2022 ISD Summary Worksheet

229-Tyler /Tyler County

229-905/Spurger ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	51,035,404	N/A	51,035,404	51,035,404
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	1,911,769	N/A	1,911,769	1,911,769
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	9,593,067	N/A	9,593,067	9,593,067
D2 - FARM & RANCH IMP	49,206	N/A	49,206	49,206
E - NON-AG LAND AND IMPROVEMENTS	81,921,192	N/A	81,921,192	81,921,192
F1 - COMMERCIAL REAL	2,763,552	N/A	2,763,552	2,763,552
F2 - INDUSTRIAL REAL	151,657	N/A	151,657	151,657
G - ALL MINERALS	26,491,126	N/A	26,491,126	26,491,126
J - ALL UTILITIES	3,177,368	N/A	3,177,368	3,177,368
L1 - COMMERCIAL PERSONAL	2,129,124	N/A	2,129,124	2,129,124
L2 - INDUSTRIAL PERSONAL	1,646,781	N/A	1,646,781	1,646,781
M1 - MOBILE HOMES	1,796,466	N/A	1,796,466	1,796,466
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	182,666,712	0	182,666,712	182,666,712
Less Total Deductions	37,997,661	0	37,997,661	37,997,661
Total Taxable Value	144,669,051	0	144,669,051	144,669,051

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
148,880,907	144,669,051	148,880,907	144,669,051	155,370,907

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
4,211,856	0	6,490,000

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
148,880,907	144,669,051	148,880,907	144,669,051	155,370,907

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

229-905-02/Spurger ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	51,035,404	N/A	51,035,404	51,035,404
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	1,911,769	N/A	1,911,769	1,911,769
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	9,593,067	N/A	9,593,067	9,593,067
D2 - FARM & RANCH IMP	49,206	N/A	49,206	49,206
E - NON-AG LAND AND IMPROVEMENTS	81,921,192	N/A	81,921,192	81,921,192
F1 - COMMERCIAL REAL	2,763,552	N/A	2,763,552	2,763,552
F2 - INDUSTRIAL REAL	151,657	N/A	151,657	151,657
G - ALL MINERALS	26,491,126	N/A	26,491,126	26,491,126
J - ALL UTILITIES	3,177,368	N/A	3,177,368	3,177,368
L1 - COMMERCIAL PERSONAL	2,129,124	N/A	2,129,124	2,129,124
L2 - INDUSTRIAL PERSONAL	1,646,781	N/A	1,646,781	1,646,781
M1 - MOBILE HOMES	1,796,466	N/A	1,796,466	1,796,466
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	182,666,712		182,666,712	182,666,712
Less Total Deductions	37,997,661		37,997,661	37,997,661
Total Taxable Value	144,669,051		144,669,051	144,669,051

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
148,880,907	144,669,051	148,880,907	144,669,051	155,370,907

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
4,211,856	0	6,490,000

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
148,880,907	144,669,051	148,880,907	144,669,051	155,370,907

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