taxes Property Tax Assistance

2023 ISD Summary Worksheet

229-Tyler/Tyler County

229-905/Spurger ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 65,191,478 0.9392 69,411,710 65,191,478
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,945,267 N/A 1,945,267 1,945,267
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,244,861 1.0393 10,819,505 11,244,861
D2 - FARM & RANCH IMP 57,465 N/A 57,465 57,465
E - NON-AG LAND AND IMPROVEMENTS 49,754,497 0.8777 56,687,361 49,754,497
F1 - COMMERCIAL REAL 2,451,481 N/A 2,451,481 2,451,481
F2 - INDUSTRIAL REAL 128,595 N/A 128,595 128,595
G - ALL MINERALS 18,928,187 1.0012 18,905,500 18,928,187
J - ALL UTILITIES 3,275,225 N/A 3,275,225 3,275,225
L1 - COMMERCIAL PERSONAL 2,320,884 N/A 2,320,884 2,320,884
L2 - INDUSTRIAL PERSONAL 1,790,982 N/A 1,790,982 1,790,982
M1 - MOBILE HOMES 1,686,068 N/A 1,686,068 1,686,068
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 158,774,990 0 169,480,043 158,774,990
Less Total Deductions 57,775,326 0 58,716,732 57,775,326
Total Taxable Value 100,999,664 0 110,763,311 100,999,664

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 116,003,102 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 100,999,664 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 116,003,102 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 100,999,664 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 125,888,102 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 132,478,102 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 100,999,664 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 116,003,102 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 100,999,664 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 116,003,102 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 100,999,664 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 125,888,102 T13 plus the loss to the chapter 313 agreement
T16 132,478,102 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 100,999,664 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,003,438 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 9,885,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,590,000 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

229-905-02/Spurger ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 65,191,478 0.9392 69,411,710 65,191,478
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,945,267 N/A 1,945,267 1,945,267
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,244,861 1.0393 10,819,505 11,244,861
D2 - FARM & RANCH IMP 57,465 N/A 57,465 57,465
E - NON-AG LAND AND IMPROVEMENTS 49,754,497 0.8777 56,687,361 49,754,497
F1 - COMMERCIAL REAL 2,451,481 N/A 2,451,481 2,451,481
F2 - INDUSTRIAL REAL 128,595 N/A 128,595 128,595
G - ALL MINERALS 18,928,187 1.0012 18,905,500 18,928,187
J - ALL UTILITIES 3,275,225 N/A 3,275,225 3,275,225
L1 - COMMERCIAL PERSONAL 2,320,884 N/A 2,320,884 2,320,884
L2 - INDUSTRIAL PERSONAL 1,790,982 N/A 1,790,982 1,790,982
M1 - MOBILE HOMES 1,686,068 N/A 1,686,068 1,686,068
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 158,774,990 169,480,043 158,774,990
Less Total Deductions 57,775,326 58,716,732 57,775,326
Total Taxable Value 100,999,664 110,763,311 100,999,664

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 116,003,102 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 100,999,664 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 116,003,102 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 100,999,664 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 125,888,102 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 132,478,102 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 100,999,664 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 116,003,102 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 100,999,664 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 116,003,102 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 100,999,664 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 125,888,102 T13 plus the loss to the chapter 313 agreement
T16 132,478,102 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 100,999,664 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,003,438 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 9,885,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,590,000 Loss to Second Previous Homestead Increase