taxes Property Tax Assistance

2023 ISD Summary Worksheet

Spur ISD (all splits)   Dickens County   Kent County  

063-Dickens/Dickens County

063-903/Spur ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 24,951,580 0.7602 32,822,389 32,822,389
B - MULTIFAMILY 11,670 N/A 11,670 11,670
C1 - VACANT LOTS 499,060 N/A 499,060 499,060
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 25,656,810 1.0254 25,020,511 25,020,511
D2 - FARM & RANCH IMP 3,859,620 N/A 3,859,620 3,859,620
E - NON-AG LAND AND IMPROVEMENTS 18,883,310 0.6860 27,526,691 27,526,691
F1 - COMMERCIAL REAL 5,104,210 N/A 5,104,210 5,104,210
F2 - INDUSTRIAL REAL 20,437,380 N/A 20,437,380 20,437,380
G - ALL MINERALS 53,340,610 1.0078 52,927,773 52,927,773
J - ALL UTILITIES 39,545,320 0.9941 39,780,022 39,780,022
L1 - COMMERCIAL PERSONAL 3,455,030 N/A 3,455,030 3,455,030
L2 - INDUSTRIAL PERSONAL 2,050,060 N/A 2,050,060 2,050,060
M1 - MOBILE HOMES 1,252,510 N/A 1,252,510 1,252,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 3,450 N/A 3,450 3,450
Subtotal 199,050,620 0 214,750,376 214,750,376
Less Total Deductions 26,489,261 0 27,599,388 27,599,388
Total Taxable Value 172,561,359 0 187,150,988 187,150,988

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 192,838,718 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 187,150,988 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 192,838,718 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 187,150,988 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 199,753,718 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 204,363,718 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 187,150,988 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 192,838,718 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 187,150,988 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 192,838,718 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 187,150,988 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 199,753,718 T13 plus the loss to the chapter 313 agreement
T16 204,363,718 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 187,150,988 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,687,730 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 6,915,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,610,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS INELIGIBLE FOR GRACE


Back to top


132-Kent/Kent County

063-903/Spur 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 321,920 N/A 321,920 321,920
D2 - FARM & RANCH IMP 1,890 N/A 1,890 1,890
E - NON-AG LAND AND IMPROVEMENTS 503,600 N/A 503,600 503,600
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 993,130 N/A 993,130 993,130
J - ALL UTILITIES 3,803,900 N/A 3,803,900 3,803,900
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
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 5,624,440 0 5,624,440 5,624,440
Less Total Deductions 148,500 0 148,500 148,500
Total Taxable Value 5,475,940 0 5,475,940 5,475,940

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 5,535,940 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 5,475,940 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 5,535,940 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 5,475,940 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 5,550,940 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 5,560,940 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 5,514,440 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 5,535,940 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 5,475,940 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 5,535,940 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 5,475,940 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 5,550,940 T13 plus the loss to the chapter 313 agreement
T16 5,560,940 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 5,514,440 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 60,000 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 15,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,000 Loss to Second Previous Homestead Increase

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


Back to top


063-903-02/Spur ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 24,951,580 0.7602 32,822,389 32,822,389
B - MULTIFAMILY 11,670 N/A 11,670 11,670
C1 - VACANT LOTS 499,060 N/A 499,060 499,060
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 25,978,730 1.0251 25,342,431 25,342,431
D2 - FARM & RANCH IMP 3,861,510 N/A 3,861,510 3,861,510
E - NON-AG LAND AND IMPROVEMENTS 19,386,910 0.6916 28,030,291 28,030,291
F1 - COMMERCIAL REAL 5,104,210 N/A 5,104,210 5,104,210
F2 - INDUSTRIAL REAL 20,437,380 N/A 20,437,380 20,437,380
G - ALL MINERALS 54,333,740 1.0077 53,920,903 53,920,903
J - ALL UTILITIES 43,349,220 0.9946 43,583,922 43,583,922
L1 - COMMERCIAL PERSONAL 3,455,030 N/A 3,455,030 3,455,030
L2 - INDUSTRIAL PERSONAL 2,050,060 N/A 2,050,060 2,050,060
M1 - MOBILE HOMES 1,252,510 N/A 1,252,510 1,252,510
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 3,450 N/A 3,450 3,450
Subtotal 204,675,060 220,374,816 220,374,816
Less Total Deductions 26,637,761 27,747,888 27,747,888
Total Taxable Value 178,037,299 192,626,928 192,626,928

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 198,374,658 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 192,626,928 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 198,374,658 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 192,626,928 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 205,304,658 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 209,924,658 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 192,665,428 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 198,374,658 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 192,626,928 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 198,374,658 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 192,626,928 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 205,304,658 T13 plus the loss to the chapter 313 agreement
T16 209,924,658 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 192,665,428 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,747,730 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 6,930,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,620,000 Loss to Second Previous Homestead Increase

Back to top