202-Sabine/Sabine County
202-903/Hemphill ISD
| Category |
Local Tax Roll Value |
2022 WTD Mean Ratio |
2022 PTAD Value Estimate |
2022 Value Assigned |
| A - SINGLE-FAMILY |
566,394,101 |
0.7808 |
725,402,281 |
725,402,281 |
| B - MULTIFAMILY |
414,628 |
N/A |
414,628 |
414,628 |
| C1 - VACANT LOTS |
42,223,940 |
N/A |
42,223,940 |
42,223,940 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
22,054,456 |
1.0711 |
20,590,886 |
20,590,886 |
| D2 - FARM & RANCH IMP |
2,099,460 |
N/A |
2,099,460 |
2,099,460 |
| E - NON-AG LAND AND IMPROVEMENTS |
74,864,380 |
0.7813 |
95,820,274 |
95,820,274 |
| F1 - COMMERCIAL REAL |
55,258,633 |
0.9446 |
58,499,506 |
58,499,506 |
| F2 - INDUSTRIAL REAL |
204,040 |
N/A |
204,040 |
204,040 |
| G - ALL MINERALS |
1,630,520 |
N/A |
1,630,520 |
1,630,520 |
| J - ALL UTILITIES |
35,814,680 |
N/A |
35,814,680 |
35,814,680 |
| L1 - COMMERCIAL PERSONAL |
12,961,171 |
N/A |
12,961,171 |
12,961,171 |
| L2 - INDUSTRIAL PERSONAL |
5,910,930 |
N/A |
5,910,930 |
5,910,930 |
| M1 - MOBILE HOMES |
21,903,361 |
N/A |
21,903,361 |
21,903,361 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
377,670 |
N/A |
377,670 |
377,670 |
| S - SPECIAL INVENTORY |
0 |
N/A |
0 |
0 |
| Subtotal |
842,111,970 |
0 |
1,023,853,347 |
1,023,853,347 |
| Less Total Deductions |
188,529,208 |
0 |
251,517,478 |
251,517,478 |
| Total Taxable Value |
653,582,762 |
0 |
772,335,869 |
772,335,869 |
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's office 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 school 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 |
800,248,517 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
772,335,869 |
School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption |
| T3 |
800,248,517 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
772,335,869 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
825,548,517 |
T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
VALUE TAXABLE FOR I&S PURPOSES
| Measure | Value | Description |
|---|
| T7 |
800,248,517 |
School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
772,335,869 |
School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption |
| T9 |
800,248,517 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
772,335,869 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
825,548,517 |
T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
27,912,648 |
Loss to the most recent increase in the state-mandated homestead exemption |
| LOSS_LOCL_HMSTD |
0 |
50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD |
25,300,000 |
Loss to the second most recent increase in the state-mandated homestead exemption |
THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW).
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202-903-02/Hemphill ISD
| Category |
Local Tax Roll Value |
2022 WTD Mean Ratio |
2022 PTAD Value Estimate |
2022 Value Assigned |
| A - SINGLE-FAMILY |
566,394,101 |
0.7808 |
725,402,281 |
725,402,281 |
| B - MULTIFAMILY |
414,628 |
N/A |
414,628 |
414,628 |
| C1 - VACANT LOTS |
42,223,940 |
N/A |
42,223,940 |
42,223,940 |
| C2 - COLONIA LOTS |
0 |
N/A |
0 |
0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND |
22,054,456 |
1.0711 |
20,590,886 |
20,590,886 |
| D2 - FARM & RANCH IMP |
2,099,460 |
N/A |
2,099,460 |
2,099,460 |
| E - NON-AG LAND AND IMPROVEMENTS |
74,864,380 |
0.7813 |
95,820,274 |
95,820,274 |
| F1 - COMMERCIAL REAL |
55,258,633 |
0.9446 |
58,499,506 |
58,499,506 |
| F2 - INDUSTRIAL REAL |
204,040 |
N/A |
204,040 |
204,040 |
| G - ALL MINERALS |
1,630,520 |
N/A |
1,630,520 |
1,630,520 |
| J - ALL UTILITIES |
35,814,680 |
N/A |
35,814,680 |
35,814,680 |
| L1 - COMMERCIAL PERSONAL |
12,961,171 |
N/A |
12,961,171 |
12,961,171 |
| L2 - INDUSTRIAL PERSONAL |
5,910,930 |
N/A |
5,910,930 |
5,910,930 |
| M1 - MOBILE HOMES |
21,903,361 |
N/A |
21,903,361 |
21,903,361 |
| N - INTANGIBLE PERSONAL PROPERTY |
0 |
N/A |
0 |
0 |
| O - RESIDENTIAL INVENTORY |
377,670 |
N/A |
377,670 |
377,670 |
| S - SPECIAL INVENTORY |
0 |
N/A |
0 |
0 |
| Subtotal |
842,111,970 |
|
1,023,853,347 |
1,023,853,347 |
| Less Total Deductions |
188,529,208 |
|
251,517,478 |
251,517,478 |
| Total Taxable Value |
653,582,762 |
|
772,335,869 |
772,335,869 |
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's office 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 school 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 |
800,248,517 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
772,335,869 |
School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption |
| T3 |
800,248,517 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
772,335,869 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
825,548,517 |
T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
VALUE TAXABLE FOR I&S PURPOSES
| Measure | Value | Description |
|---|
| T7 |
800,248,517 |
School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
772,335,869 |
School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption |
| T9 |
800,248,517 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
772,335,869 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
825,548,517 |
T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
27,912,648 |
Loss to the most recent increase in the state-mandated homestead exemption |
| LOSS_LOCL_HMSTD |
0 |
50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD |
25,300,000 |
Loss to the second most recent increase in the state-mandated homestead exemption |
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