taxes Property Tax Assistance

2023 ISD Summary Worksheet

Hemphill ISD (all splits)   Sabine County  

202-Sabine/Sabine County

202-903/Hemphill ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 778,924,770 0.9499 820,007,127 778,924,770
B - MULTIFAMILY 406,448 N/A 406,448 406,448
C1 - VACANT LOTS 44,873,510 0.9603 46,728,637 44,873,510
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,395,500 1.1803 18,127,400 21,395,500
D2 - FARM & RANCH IMP 3,834,830 N/A 3,834,830 3,834,830
E - NON-AG LAND AND IMPROVEMENTS 103,667,570 1.0220 101,435,978 103,667,570
F1 - COMMERCIAL REAL 71,198,323 1.0242 69,516,035 71,198,323
F2 - INDUSTRIAL REAL 422,040 N/A 422,040 422,040
G - ALL MINERALS 2,075,560 N/A 2,075,560 2,075,560
J - ALL UTILITIES 39,532,620 N/A 39,532,620 39,532,620
L1 - COMMERCIAL PERSONAL 13,483,231 N/A 13,483,231 13,483,231
L2 - INDUSTRIAL PERSONAL 5,991,320 N/A 5,991,320 5,991,320
M1 - MOBILE HOMES 26,947,111 N/A 26,947,111 26,947,111
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 291,580 N/A 291,580 291,580
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,113,044,413 0 1,148,799,917 1,113,044,413
Less Total Deductions 398,386,526 0 416,812,129 398,386,526
Total Taxable Value 714,657,887 0 731,987,788 714,657,887

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 806,608,752 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 714,657,887 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 806,608,752 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 714,657,887 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 846,643,752 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 873,333,752 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 766,958,993 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 806,608,752 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 714,657,887 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 806,608,752 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 714,657,887 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 846,643,752 T13 plus the loss to the chapter 313 agreement
T16 873,333,752 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 766,958,993 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 91,950,865 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 40,035,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 26,690,000 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


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202-903-02/Hemphill ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 778,924,770 0.9499 820,007,127 778,924,770
B - MULTIFAMILY 406,448 N/A 406,448 406,448
C1 - VACANT LOTS 44,873,510 0.9603 46,728,637 44,873,510
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,395,500 1.1803 18,127,400 21,395,500
D2 - FARM & RANCH IMP 3,834,830 N/A 3,834,830 3,834,830
E - NON-AG LAND AND IMPROVEMENTS 103,667,570 1.0220 101,435,978 103,667,570
F1 - COMMERCIAL REAL 71,198,323 1.0242 69,516,035 71,198,323
F2 - INDUSTRIAL REAL 422,040 N/A 422,040 422,040
G - ALL MINERALS 2,075,560 N/A 2,075,560 2,075,560
J - ALL UTILITIES 39,532,620 N/A 39,532,620 39,532,620
L1 - COMMERCIAL PERSONAL 13,483,231 N/A 13,483,231 13,483,231
L2 - INDUSTRIAL PERSONAL 5,991,320 N/A 5,991,320 5,991,320
M1 - MOBILE HOMES 26,947,111 N/A 26,947,111 26,947,111
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 291,580 N/A 291,580 291,580
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 1,113,044,413 1,148,799,917 1,113,044,413
Less Total Deductions 398,386,526 416,812,129 398,386,526
Total Taxable Value 714,657,887 731,987,788 714,657,887

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 806,608,752 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 714,657,887 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 806,608,752 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 714,657,887 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 846,643,752 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 873,333,752 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 766,958,993 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 806,608,752 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 714,657,887 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 806,608,752 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 714,657,887 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 846,643,752 T13 plus the loss to the chapter 313 agreement
T16 873,333,752 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 766,958,993 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 91,950,865 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 40,035,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 26,690,000 Loss to Second Previous Homestead Increase

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