taxes Property Tax Assistance

2017 ISD Summary Worksheet

098/Hansford

098-904/Spearman ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	106,566,581	1.0166	104,826,462	106,566,581
B. Multi-Family Residences	1,311,991	N/A	1,311,991	1,311,991
C1. Vacant Lots	1,852,616	N/A	1,852,616	1,852,616
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	19,851,856	1.0821	18,345,265	19,851,856
D2. Real Prop Farm & Ranch	5,667,959	N/A	5,667,959	5,667,959
E. Real Prop NonQual Acres	11,612,165	N/A	11,612,165	11,612,165
F1. Commercial Real	15,929,120	.9304	17,120,722	15,929,120
F2. Industrial Real	51,224,067	N/A	51,224,067	51,224,067
G. Oil, Gas, Minerals	21,340,010	1.0038	21,259,225	21,340,010
J. Utilities	25,438,000	.7833	32,475,424	25,438,000
L1. Commercial Personal	10,402,306	N/A	10,402,306	10,402,306
L2. Industrial Personal	9,334,469	N/A	9,334,469	9,334,469
M. Other Personal	1,264,752	N/A	1,264,752	1,264,752
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	0	N/A	0	0
S. Special Inventory	1,084,581	N/A	1,084,581	1,084,581
Subtotal	282,880,473		287,782,004	282,880,473
Less Total Deductions	73,954,839		73,332,061	73,954,839
Total Taxable Value	208,925,634		214,449,943	208,925,634 T2

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
216,846,766	208,925,634	216,846,766	208,925,634

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
7,921,132	0

T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 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

Value Taxable For I&S Purposes

T7	T8	T9	T10
244,126,766	236,205,634	244,126,766	236,205,634

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 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

The PVS found your local value to be valid, and local value was certified

117/Hutchinson

098-904/Spearman ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	236,260	N/A	236,260	236,260
B. Multi-Family Residences	0	N/A	0	0
C1. Vacant Lots	2,890	N/A	2,890	2,890
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	3,292,180	N/A	3,292,180	3,292,180
D2. Real Prop Farm & Ranch	419,240	N/A	419,240	419,240
E. Real Prop NonQual Acres	1,780,670	N/A	1,780,670	1,780,670
F1. Commercial Real	0	N/A	0	0
F2. Industrial Real	561,330	N/A	561,330	561,330
G. Oil, Gas, Minerals	3,103,540	N/A	3,103,540	3,103,540
J. Utilities	5,346,450	N/A	5,346,450	5,346,450
L1. Commercial Personal	1,400	N/A	1,400	1,400
L2. Industrial Personal	0	N/A	0	0
M. Other Personal	32,850	N/A	32,850	32,850
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	0	N/A	0	0
S. Special Inventory	0	N/A	0	0
Subtotal	14,776,810		14,776,810	14,776,810
Less Total Deductions	599,354		599,354	599,354
Total Taxable Value	14,177,456		14,177,456	14,177,456 T2

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
14,320,486	14,177,456	14,320,486	14,177,456

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
143,030	0

T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 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

Value Taxable For I&S Purposes

T7	T8	T9	T10
14,320,486	14,177,456	14,320,486	14,177,456

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 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

The PVS found your local value to be valid, and local value was certified

179/Ochiltree

098-904/Spearman ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	0	N/A	0	0
B. Multi-Family Residences	0	N/A	0	0
C1. Vacant Lots	0	N/A	0	0
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	13,749,249	N/A	13,749,249	13,749,249
D2. Real Prop Farm & Ranch	822,448	N/A	822,448	822,448
E. Real Prop NonQual Acres	2,808,261	N/A	2,808,261	2,808,261
F1. Commercial Real	50,000	N/A	50,000	50,000
F2. Industrial Real	21,386,932	N/A	21,386,932	21,386,932
G. Oil, Gas, Minerals	46,612,270	N/A	46,612,270	46,612,270
J. Utilities	25,098,280	N/A	25,098,280	25,098,280
L1. Commercial Personal	362,725	N/A	362,725	362,725
L2. Industrial Personal	4,627,840	N/A	4,627,840	4,627,840
M. Other Personal	61,340	N/A	61,340	61,340
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	0	N/A	0	0
S. Special Inventory	0	N/A	0	0
Subtotal	115,579,345		115,579,345	115,579,345
Less Total Deductions	477,000		477,000	477,000
Total Taxable Value	115,102,345		115,102,345	115,102,345 T2

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
115,272,345	115,102,345	115,272,345	115,102,345

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
170,000	0

T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 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

Value Taxable For I&S Purposes

T7	T8	T9	T10
115,272,345	115,102,345	115,272,345	115,102,345

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 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

The PVS found your local value to be valid, and local value was certified

098-904/Spearman ISD

Category	Local Tax Roll Value	2017 WTD Mean Ratio	2017 PTAD Value Estimate	2017 Value Assigned
A. Single-Family Residences	106,802,841	1.0166	105,062,722	106,802,841
B. Multi-Family Residences	1,311,991	N/A	1,311,991	1,311,991
C1. Vacant Lots	1,855,506	N/A	1,855,506	1,855,506
C2. Colonia Lots	0	N/A	0	0
D1. Rural Real(Taxable)	36,893,285	1.0426	35,386,694	36,893,285
D2. Real Prop Farm & Ranch	6,909,647	N/A	6,909,647	6,909,647
E. Real Prop NonQual Acres	16,201,096	N/A	16,201,096	16,201,096
F1. Commercial Real	15,979,120	.9306	17,170,722	15,979,120
F2. Industrial Real	73,172,329	N/A	73,172,329	73,172,329
G. Oil, Gas, Minerals	71,055,820	1.0011	70,975,035	71,055,820
J. Utilities	55,882,730	.8882	62,920,154	55,882,730
L1. Commercial Personal	10,766,431	N/A	10,766,431	10,766,431
L2. Industrial Personal	13,962,309	N/A	13,962,309	13,962,309
M. Other Personal	1,358,942	N/A	1,358,942	1,358,942
N. Intangible Personal Prop	0	N/A	0	0
O. Residential Inventory	0	N/A	0	0
S. Special Inventory	1,084,581	N/A	1,084,581	1,084,581
Subtotal	413,236,628		418,138,159	413,236,628
Less Total Deductions	75,031,193		74,408,415	75,031,193
Total Taxable Value	338,205,435		343,729,744	338,205,435 T2

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

Comptroller Of Public Accounts - Property Tax Division

2017 ISD Summary Worksheet

098-904/Spearman ISD

Final Values Worksheet

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
346,439,597	338,205,435	346,439,597	338,205,435

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
8,234,162	0

T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 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

Value Taxable For I&S Purposes

T7	T8	T9	T10
373,719,597	365,485,435	373,719,597	365,485,435

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 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