taxes Property Tax Assistance

2023 ISD Summary Worksheet

063-Dickens/Dickens County

063-903/Spur ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 24,951,580 0.7150 34,897,315 34,897,315
B - MULTIFAMILY 11,670 N/A 11,670 11,670
C1 - VACANT LOTS 499,060 N/A 499,060 499,060
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 25,656,810 1.0254 25,020,511 25,020,511
D2 - FARM & RANCH IMP 3,859,620 N/A 3,859,620 3,859,620
E - NON-AG LAND AND IMPROVEMENTS 18,883,310 0.6781 27,847,382 27,847,382
F1 - COMMERCIAL REAL 5,104,210 N/A 5,104,210 5,104,210
F2 - INDUSTRIAL REAL 20,437,380 N/A 20,437,380 20,437,380
G - ALL MINERALS 53,340,610 1.0078 52,927,773 52,927,773
J - ALL UTILITIES 39,545,320 0.9941 39,780,022 39,780,022
L1 - COMMERCIAL PERSONAL 3,455,030 N/A 3,455,030 3,455,030
L2 - INDUSTRIAL PERSONAL 2,050,060 N/A 2,050,060 2,050,060
M1 - MOBILE HOMES 1,252,510 N/A 1,252,510 1,252,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 3,450 N/A 3,450 3,450
Subtotal 199,050,620 0 217,145,993 217,145,993
Less Total Deductions 26,489,261 0 27,892,098 27,892,098
Total Taxable Value 172,561,359 0 189,253,895 189,253,895

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 194,941,625 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 189,253,895 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 194,941,625 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 189,253,895 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 201,856,625 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 206,466,625 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 189,253,895 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 194,941,625 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 189,253,895 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 194,941,625 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 189,253,895 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 201,856,625 T13 plus the loss to the chapter 313 agreement
T16 206,466,625 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 189,253,895 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,687,730 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 6,915,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,610,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE

132-Kent/Kent County

063-903/Spur 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 321,920 N/A 321,920 321,920
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 993,130 N/A 993,130 993,130
J - ALL UTILITIES 3,803,900 N/A 3,803,900 3,803,900
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 5,624,440 0 5,624,440 5,624,440
Less Total Deductions 148,500 0 148,500 148,500
Total Taxable Value 5,475,940 0 5,475,940 5,475,940

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 5,535,940 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,475,940 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 5,535,940 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,475,940 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,550,940 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 5,560,940 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 5,514,440 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 5,535,940 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,475,940 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 5,535,940 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,475,940 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,550,940 T13 plus the loss to the chapter 313 agreement
T16 5,560,940 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 5,514,440 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 60,000 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 15,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,000 Loss to Second Previous Homestead Increase

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

063-903-02/Spur ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 24,951,580 0.7150 34,897,315 34,897,315
B - MULTIFAMILY 11,670 N/A 11,670 11,670
C1 - VACANT LOTS 499,060 N/A 499,060 499,060
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 25,978,730 1.0251 25,342,431 25,342,431
D2 - FARM & RANCH IMP 3,861,510 N/A 3,861,510 3,861,510
E - NON-AG LAND AND IMPROVEMENTS 19,386,910 0.6838 28,350,982 28,350,982
F1 - COMMERCIAL REAL 5,104,210 N/A 5,104,210 5,104,210
F2 - INDUSTRIAL REAL 20,437,380 N/A 20,437,380 20,437,380
G - ALL MINERALS 54,333,740 1.0077 53,920,903 53,920,903
J - ALL UTILITIES 43,349,220 0.9946 43,583,922 43,583,922
L1 - COMMERCIAL PERSONAL 3,455,030 N/A 3,455,030 3,455,030
L2 - INDUSTRIAL PERSONAL 2,050,060 N/A 2,050,060 2,050,060
M1 - MOBILE HOMES 1,252,510 N/A 1,252,510 1,252,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 3,450 N/A 3,450 3,450
Subtotal 204,675,060 222,770,433 222,770,433
Less Total Deductions 26,637,761 28,040,598 28,040,598
Total Taxable Value 178,037,299 194,729,835 194,729,835

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 200,477,565 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 194,729,835 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 200,477,565 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 194,729,835 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 207,407,565 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 212,027,565 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 194,768,335 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 200,477,565 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 194,729,835 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 200,477,565 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 194,729,835 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 207,407,565 T13 plus the loss to the chapter 313 agreement
T16 212,027,565 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 194,768,335 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,747,730 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 6,930,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,620,000 Loss to Second Previous Homestead Increase