taxes Property Tax Assistance

2023 ISD Summary Worksheet

Spurger ISD (all splits)   Tyler County  

229-Tyler/Tyler County

229-905/Spurger ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 65,380,589 0.9392 69,613,063 65,380,589
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,921,909 N/A 1,921,909 1,921,909
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,244,940 1.0393 10,819,656 11,244,940
D2 - FARM & RANCH IMP 57,465 N/A 57,465 57,465
E - NON-AG LAND AND IMPROVEMENTS 49,345,492 0.8777 56,221,365 49,345,492
F1 - COMMERCIAL REAL 2,416,108 N/A 2,416,108 2,416,108
F2 - INDUSTRIAL REAL 128,595 N/A 128,595 128,595
G - ALL MINERALS 19,196,484 1.0012 19,173,476 19,196,484
J - ALL UTILITIES 4,157,772 N/A 4,157,772 4,157,772
L1 - COMMERCIAL PERSONAL 2,320,884 N/A 2,320,884 2,320,884
L2 - INDUSTRIAL PERSONAL 1,790,982 N/A 1,790,982 1,790,982
M1 - MOBILE HOMES 1,686,068 N/A 1,686,068 1,686,068
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 159,647,288 0 170,307,343 159,647,288
Less Total Deductions 64,597,094 0 67,381,665 64,597,094
Total Taxable Value 95,050,194 0 102,925,678 95,050,194

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 110,483,599 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 95,050,194 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 110,483,599 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 95,050,194 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 120,518,599 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 127,208,599 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 98,193,334 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 110,483,599 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 95,050,194 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 110,483,599 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 95,050,194 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 120,518,599 T13 plus the loss to the chapter 313 agreement
T16 127,208,599 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 98,193,334 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,433,405 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 10,035,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,690,000 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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229-905-02/Spurger ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 65,380,589 0.9392 69,613,063 65,380,589
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,921,909 N/A 1,921,909 1,921,909
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,244,940 1.0393 10,819,656 11,244,940
D2 - FARM & RANCH IMP 57,465 N/A 57,465 57,465
E - NON-AG LAND AND IMPROVEMENTS 49,345,492 0.8777 56,221,365 49,345,492
F1 - COMMERCIAL REAL 2,416,108 N/A 2,416,108 2,416,108
F2 - INDUSTRIAL REAL 128,595 N/A 128,595 128,595
G - ALL MINERALS 19,196,484 1.0012 19,173,476 19,196,484
J - ALL UTILITIES 4,157,772 N/A 4,157,772 4,157,772
L1 - COMMERCIAL PERSONAL 2,320,884 N/A 2,320,884 2,320,884
L2 - INDUSTRIAL PERSONAL 1,790,982 N/A 1,790,982 1,790,982
M1 - MOBILE HOMES 1,686,068 N/A 1,686,068 1,686,068
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 159,647,288 170,307,343 159,647,288
Less Total Deductions 64,597,094 67,381,665 64,597,094
Total Taxable Value 95,050,194 102,925,678 95,050,194

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 110,483,599 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 95,050,194 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 110,483,599 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 95,050,194 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 120,518,599 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 127,208,599 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 98,193,334 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 110,483,599 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 95,050,194 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 110,483,599 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 95,050,194 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 120,518,599 T13 plus the loss to the chapter 313 agreement
T16 127,208,599 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 98,193,334 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,433,405 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 10,035,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 6,690,000 Loss to Second Previous Homestead Increase

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