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2023 ISD Summary Worksheet
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 | 778,363,020 | 0.9112 | 854,217,537 | 854,217,537 |
| B - MULTIFAMILY | 406,448 | N/A | 406,448 | 406,448 |
| C1 - VACANT LOTS | 45,017,460 | 0.9046 | 49,765,045 | 49,765,045 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 21,436,770 | 1.1805 | 18,158,600 | 18,158,600 |
| D2 - FARM & RANCH IMP | 2,891,500 | N/A | 2,891,500 | 2,891,500 |
| E - NON-AG LAND AND IMPROVEMENTS | 103,722,610 | 1.0220 | 101,489,834 | 101,489,834 |
| F1 - COMMERCIAL REAL | 71,174,153 | 1.0041 | 70,883,531 | 70,883,531 |
| F2 - INDUSTRIAL REAL | 457,190 | N/A | 457,190 | 457,190 |
| G - ALL MINERALS | 2,046,600 | N/A | 2,046,600 | 2,046,600 |
| J - ALL UTILITIES | 39,522,620 | N/A | 39,522,620 | 39,522,620 |
| L1 - COMMERCIAL PERSONAL | 13,600,441 | N/A | 13,600,441 | 13,600,441 |
| L2 - INDUSTRIAL PERSONAL | 5,989,150 | N/A | 5,989,150 | 5,989,150 |
| M1 - MOBILE HOMES | 26,940,721 | N/A | 26,940,721 | 26,940,721 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 239,420 | N/A | 239,420 | 239,420 |
| S - SPECIAL INVENTORY | 0 | N/A | 0 | 0 |
| Subtotal | 1,111,808,103 | 0 | 1,186,608,637 | 1,186,608,637 |
| Less Total Deductions | 393,516,758 | 0 | 427,225,411 | 427,225,411 |
| Total Taxable Value | 718,291,345 | 0 | 759,383,226 | 759,383,226 |
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 | 848,884,038 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 759,383,226 | 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 | 848,884,038 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 759,383,226 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 888,064,038 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 914,184,038 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 759,383,226 | 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 | 848,884,038 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 759,383,226 | 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 | 848,884,038 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 759,383,226 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 888,064,038 | T13 plus the loss to the chapter 313 agreement |
| T16 | 914,184,038 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 759,383,226 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 89,500,812 | 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 | 39,180,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 26,120,000 | 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
202-903-02/Hemphill ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 778,363,020 | 0.9112 | 854,217,537 | 854,217,537 |
| B - MULTIFAMILY | 406,448 | N/A | 406,448 | 406,448 |
| C1 - VACANT LOTS | 45,017,460 | 0.9046 | 49,765,045 | 49,765,045 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 21,436,770 | 1.1805 | 18,158,600 | 18,158,600 |
| D2 - FARM & RANCH IMP | 2,891,500 | N/A | 2,891,500 | 2,891,500 |
| E - NON-AG LAND AND IMPROVEMENTS | 103,722,610 | 1.0220 | 101,489,834 | 101,489,834 |
| F1 - COMMERCIAL REAL | 71,174,153 | 1.0041 | 70,883,531 | 70,883,531 |
| F2 - INDUSTRIAL REAL | 457,190 | N/A | 457,190 | 457,190 |
| G - ALL MINERALS | 2,046,600 | N/A | 2,046,600 | 2,046,600 |
| J - ALL UTILITIES | 39,522,620 | N/A | 39,522,620 | 39,522,620 |
| L1 - COMMERCIAL PERSONAL | 13,600,441 | N/A | 13,600,441 | 13,600,441 |
| L2 - INDUSTRIAL PERSONAL | 5,989,150 | N/A | 5,989,150 | 5,989,150 |
| M1 - MOBILE HOMES | 26,940,721 | N/A | 26,940,721 | 26,940,721 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 239,420 | N/A | 239,420 | 239,420 |
| S - SPECIAL INVENTORY | 0 | N/A | 0 | 0 |
| Subtotal | 1,111,808,103 | 1,186,608,637 | 1,186,608,637 | |
| Less Total Deductions | 393,516,758 | 427,225,411 | 427,225,411 | |
| Total Taxable Value | 718,291,345 | 759,383,226 | 759,383,226 |
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 | 848,884,038 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 759,383,226 | 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 | 848,884,038 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 759,383,226 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 888,064,038 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 914,184,038 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 759,383,226 | 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 | 848,884,038 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 759,383,226 | 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 | 848,884,038 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 759,383,226 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 888,064,038 | T13 plus the loss to the chapter 313 agreement |
| T16 | 914,184,038 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 759,383,226 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 89,500,812 | 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 | 39,180,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 26,120,000 | Loss to Second Previous Homestead Increase |