taxes Property Tax Assistance

2023 ISD Summary Worksheet

098-Hansford/Hansford County

098-901/Gruver ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 57,379,615 0.9291 61,758,277 57,379,615
B - MULTIFAMILY 696,194 N/A 696,194 696,194
C1 - VACANT LOTS 260,065 N/A 260,065 260,065
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 47,031,113 1.0017 46,950,144 47,031,113
D2 - FARM & RANCH IMP 6,763,758 N/A 6,763,758 6,763,758
E - NON-AG LAND AND IMPROVEMENTS 20,658,680 0.9442 21,879,559 20,658,680
F1 - COMMERCIAL REAL 6,472,350 N/A 6,472,350 6,472,350
F2 - INDUSTRIAL REAL 661,514,999 N/A 661,514,999 661,514,999
G - ALL MINERALS 51,653,780 1.0488 49,250,362 51,653,780
J - ALL UTILITIES 132,889,770 0.9788 135,768,053 132,889,770
L1 - COMMERCIAL PERSONAL 4,262,982 N/A 4,262,982 4,262,982
L2 - INDUSTRIAL PERSONAL 31,077,153 N/A 31,077,153 31,077,153
M1 - MOBILE HOMES 597,145 N/A 597,145 597,145
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 302,812 N/A 302,812 302,812
Subtotal 1,021,560,416 0 1,027,553,853 1,021,560,416
Less Total Deductions 670,837,965 0 672,314,998 670,837,965
Total Taxable Value 350,722,451 0 355,238,855 350,722,451

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 364,929,638 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 350,722,451 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 364,929,638 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 350,722,451 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 370,659,638 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 374,479,638 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 354,707,103 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 996,840,828 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 982,633,641 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 996,840,828 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 982,633,641 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,002,570,828 T13 plus the loss to the chapter 313 agreement
T16 1,006,390,828 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 986,618,293 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,207,187 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 5,730,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,820,000 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

211-Sherman/Sherman County

098-901/Gruver 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 8,924,242 N/A 8,924,242 8,924,242
D2 - FARM & RANCH IMP 37,910 N/A 37,910 37,910
E - NON-AG LAND AND IMPROVEMENTS 4,166,430 N/A 4,166,430 4,166,430
F1 - COMMERCIAL REAL 116,010 N/A 116,010 116,010
F2 - INDUSTRIAL REAL 3,511,670 N/A 3,511,670 3,511,670
G - ALL MINERALS 8,181,210 N/A 8,181,210 8,181,210
J - ALL UTILITIES 1,107,990 N/A 1,107,990 1,107,990
L1 - COMMERCIAL PERSONAL 1,221,710 N/A 1,221,710 1,221,710
L2 - INDUSTRIAL PERSONAL 2,349,970 N/A 2,349,970 2,349,970
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 29,617,142 0 29,617,142 29,617,142
Less Total Deductions 555,333 0 555,333 555,333
Total Taxable Value 29,061,809 0 29,061,809 29,061,809

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 29,277,599 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 29,061,809 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 29,277,599 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 29,061,809 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 29,337,599 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 29,377,599 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 29,105,347 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 29,277,599 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 29,061,809 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 29,277,599 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 29,061,809 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 29,337,599 T13 plus the loss to the chapter 313 agreement
T16 29,377,599 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 29,105,347 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 215,790 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 60,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 40,000 Loss to Second Previous Homestead Increase

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

098-901-02/Gruver ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 57,379,615 0.9291 61,758,277 57,379,615
B - MULTIFAMILY 696,194 N/A 696,194 696,194
C1 - VACANT LOTS 260,065 N/A 260,065 260,065
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 55,955,355 1.0014 55,874,386 55,955,355
D2 - FARM & RANCH IMP 6,801,668 N/A 6,801,668 6,801,668
E - NON-AG LAND AND IMPROVEMENTS 24,825,110 0.9531 26,045,989 24,825,110
F1 - COMMERCIAL REAL 6,588,360 N/A 6,588,360 6,588,360
F2 - INDUSTRIAL REAL 665,026,669 N/A 665,026,669 665,026,669
G - ALL MINERALS 59,834,990 1.0418 57,431,572 59,834,990
J - ALL UTILITIES 133,997,760 0.9790 136,876,043 133,997,760
L1 - COMMERCIAL PERSONAL 5,484,692 N/A 5,484,692 5,484,692
L2 - INDUSTRIAL PERSONAL 33,427,123 N/A 33,427,123 33,427,123
M1 - MOBILE HOMES 597,145 N/A 597,145 597,145
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 302,812 N/A 302,812 302,812
Subtotal 1,051,177,558 1,057,170,995 1,051,177,558
Less Total Deductions 671,393,298 672,870,331 671,393,298
Total Taxable Value 379,784,260 384,300,664 379,784,260

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 394,207,237 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 379,784,260 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 394,207,237 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 379,784,260 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 399,997,237 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 403,857,237 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 383,812,450 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 1,026,118,427 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,011,695,450 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 1,026,118,427 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,011,695,450 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,031,908,427 T13 plus the loss to the chapter 313 agreement
T16 1,035,768,427 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,015,723,640 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,422,977 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 5,790,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 3,860,000 Loss to Second Previous Homestead Increase