taxes Property Tax Assistance

2022 ISD Summary Worksheet

229-Tyler/Tyler County

229-905/Spurger ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	50,538,287	N/A	50,538,287	50,538,287
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	1,633,035	N/A	1,633,035	1,633,035
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,466,248	N/A	12,466,248	12,466,248
D2 - FARM & RANCH IMP	46,556	N/A	46,556	46,556
E - NON-AG LAND AND IMPROVEMENTS	42,743,225	N/A	42,743,225	42,743,225
F1 - COMMERCIAL REAL	2,432,672	N/A	2,432,672	2,432,672
F2 - INDUSTRIAL REAL	151,657	N/A	151,657	151,657
G - ALL MINERALS	24,223,501	N/A	24,223,501	24,223,501
J - ALL UTILITIES	2,786,896	N/A	2,786,896	2,786,896
L1 - COMMERCIAL PERSONAL	2,126,930	N/A	2,126,930	2,126,930
L2 - INDUSTRIAL PERSONAL	1,717,698	N/A	1,717,698	1,717,698
M1 - MOBILE HOMES	1,792,088	N/A	1,792,088	1,792,088
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	142,658,793	0	142,658,793	142,658,793
Less Total Deductions	37,052,139	0	37,052,139	37,052,139
Total Taxable Value	105,606,654	0	105,606,654	105,606,654

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	T13
110,085,771	105,606,654	110,085,771	105,606,654	116,675,771

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
4,479,117	0	6,590,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
110,085,771	105,606,654	110,085,771	105,606,654	116,675,771

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement

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

229-905-02/Spurger ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	50,538,287	N/A	50,538,287	50,538,287
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	1,633,035	N/A	1,633,035	1,633,035
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,466,248	N/A	12,466,248	12,466,248
D2 - FARM & RANCH IMP	46,556	N/A	46,556	46,556
E - NON-AG LAND AND IMPROVEMENTS	42,743,225	N/A	42,743,225	42,743,225
F1 - COMMERCIAL REAL	2,432,672	N/A	2,432,672	2,432,672
F2 - INDUSTRIAL REAL	151,657	N/A	151,657	151,657
G - ALL MINERALS	24,223,501	N/A	24,223,501	24,223,501
J - ALL UTILITIES	2,786,896	N/A	2,786,896	2,786,896
L1 - COMMERCIAL PERSONAL	2,126,930	N/A	2,126,930	2,126,930
L2 - INDUSTRIAL PERSONAL	1,717,698	N/A	1,717,698	1,717,698
M1 - MOBILE HOMES	1,792,088	N/A	1,792,088	1,792,088
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	142,658,793		142,658,793	142,658,793
Less Total Deductions	37,052,139		37,052,139	37,052,139
Total Taxable Value	105,606,654		105,606,654	105,606,654

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	T13
110,085,771	105,606,654	110,085,771	105,606,654	116,675,771

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
4,479,117	0	6,590,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
110,085,771	105,606,654	110,085,771	105,606,654	116,675,771

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement