taxes Property Tax Assistance

2023 ISD Summary Worksheet

Spearman ISD (all splits)   Hansford County   Hutchinson County   Ochiltree County  

098-Hansford/Hansford County

098-904/Spearman ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 135,526,731 0.9333 145,212,398 135,526,731
B - MULTIFAMILY 1,540,205 N/A 1,540,205 1,540,205
C1 - VACANT LOTS 641,936 N/A 641,936 641,936
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 33,155,083 1.0013 33,111,814 33,155,083
D2 - FARM & RANCH IMP 10,618,515 N/A 10,618,515 10,618,515
E - NON-AG LAND AND IMPROVEMENTS 15,880,950 0.9761 16,269,798 15,880,950
F1 - COMMERCIAL REAL 21,526,005 0.9767 22,039,526 21,526,005
F2 - INDUSTRIAL REAL 45,926,276 N/A 45,926,276 45,926,276
G - ALL MINERALS 48,374,110 1.0302 46,956,038 48,374,110
J - ALL UTILITIES 31,741,580 0.9791 32,419,140 31,741,580
L1 - COMMERCIAL PERSONAL 8,471,856 N/A 8,471,856 8,471,856
L2 - INDUSTRIAL PERSONAL 35,923,072 N/A 35,923,072 35,923,072
M1 - MOBILE HOMES 1,504,321 N/A 1,504,321 1,504,321
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,920,470 N/A 1,920,470 1,920,470
Subtotal 392,751,110 0 402,555,365 392,751,110
Less Total Deductions 95,100,577 0 97,566,494 95,100,577
Total Taxable Value 297,650,533 0 304,988,871 297,650,533

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 329,769,122 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 297,650,533 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 329,769,122 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 297,650,533 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 342,219,122 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 350,519,122 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 305,197,080 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 341,669,122 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 309,550,533 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 341,669,122 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 309,550,533 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 354,119,122 T13 plus the loss to the chapter 313 agreement
T16 362,419,122 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 317,097,080 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 32,118,589 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 12,450,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,300,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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117-Hutchinson/Hutchinson County

098-904/Spearman ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 239,650 N/A 239,650 239,650
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,900 N/A 2,900 2,900
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,032,230 N/A 7,032,230 7,032,230
D2 - FARM & RANCH IMP 429,030 N/A 429,030 429,030
E - NON-AG LAND AND IMPROVEMENTS 2,039,630 N/A 2,039,630 2,039,630
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 582,450 N/A 582,450 582,450
G - ALL MINERALS 4,285,680 N/A 4,285,680 4,285,680
J - ALL UTILITIES 3,121,460 N/A 3,121,460 3,121,460
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 347,560 N/A 347,560 347,560
M1 - MOBILE HOMES 39,280 N/A 39,280 39,280
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 18,119,870 0 18,119,870 18,119,870
Less Total Deductions 1,209,853 0 1,209,853 1,209,853
Total Taxable Value 16,910,017 0 16,910,017 16,910,017

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 17,480,757 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 16,910,017 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 17,480,757 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 16,910,017 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 17,690,757 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 17,830,757 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 16,918,860 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 17,480,757 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 16,910,017 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 17,480,757 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 16,910,017 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 17,690,757 T13 plus the loss to the chapter 313 agreement
T16 17,830,757 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 16,918,860 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 570,740 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 210,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 140,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED


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179-Ochiltree/Ochiltree County

098-904/Spearman ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 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 18,720,900 N/A 18,720,900 18,720,900
D2 - FARM & RANCH IMP 1,493,756 N/A 1,493,756 1,493,756
E - NON-AG LAND AND IMPROVEMENTS 3,395,819 N/A 3,395,819 3,395,819
F1 - COMMERCIAL REAL 48,000 N/A 48,000 48,000
F2 - INDUSTRIAL REAL 400,571 N/A 400,571 400,571
G - ALL MINERALS 36,191,032 N/A 36,191,032 36,191,032
J - ALL UTILITIES 11,161,790 N/A 11,161,790 11,161,790
L1 - COMMERCIAL PERSONAL 236,198 N/A 236,198 236,198
L2 - INDUSTRIAL PERSONAL 19,155,400 N/A 19,155,400 19,155,400
M1 - MOBILE HOMES 13,930 N/A 13,930 13,930
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 90,817,396 0 90,817,396 90,817,396
Less Total Deductions 1,500,758 0 1,500,758 1,500,758
Total Taxable Value 89,316,638 0 89,316,638 89,316,638

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 90,069,654 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 89,316,638 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 90,069,654 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 89,316,638 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 90,309,654 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 90,469,654 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 89,316,638 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 90,069,654 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 89,316,638 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 90,069,654 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 89,316,638 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 90,309,654 T13 plus the loss to the chapter 313 agreement
T16 90,469,654 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 89,316,638 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 753,016 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 240,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 160,000 Loss to Second Previous Homestead Increase

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


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098-904-02/Spearman ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 135,766,381 0.9334 145,452,048 135,766,381
B - MULTIFAMILY 1,540,205 N/A 1,540,205 1,540,205
C1 - VACANT LOTS 644,836 N/A 644,836 644,836
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 58,908,213 1.0007 58,864,944 58,908,213
D2 - FARM & RANCH IMP 12,541,301 N/A 12,541,301 12,541,301
E - NON-AG LAND AND IMPROVEMENTS 21,316,399 0.9821 21,705,247 21,316,399
F1 - COMMERCIAL REAL 21,574,005 0.9768 22,087,526 21,574,005
F2 - INDUSTRIAL REAL 46,909,297 N/A 46,909,297 46,909,297
G - ALL MINERALS 88,850,822 1.0162 87,432,750 88,850,822
J - ALL UTILITIES 46,024,830 0.9855 46,702,390 46,024,830
L1 - COMMERCIAL PERSONAL 8,708,054 N/A 8,708,054 8,708,054
L2 - INDUSTRIAL PERSONAL 55,426,032 N/A 55,426,032 55,426,032
M1 - MOBILE HOMES 1,557,531 N/A 1,557,531 1,557,531
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,920,470 N/A 1,920,470 1,920,470
Subtotal 501,688,376 511,492,631 501,688,376
Less Total Deductions 97,811,188 100,277,105 97,811,188
Total Taxable Value 403,877,188 411,215,526 403,877,188

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 437,319,533 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 403,877,188 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 437,319,533 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 403,877,188 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 450,219,533 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 458,819,533 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 411,432,578 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 449,219,533 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 415,777,188 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 449,219,533 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 415,777,188 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 462,119,533 T13 plus the loss to the chapter 313 agreement
T16 470,719,533 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 423,332,578 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 33,442,345 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 12,900,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,600,000 Loss to Second Previous Homestead Increase

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