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2024 ISD Summary Worksheet
Hemphill ISD (all splits) Sabine County
202-Sabine/Sabine County
202-903/Hemphill ISD
| Category | Local Tax Roll Value | 2024 WTD Mean Ratio | 2024 PTAD Value Estimate | 2024 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 821,657,432 | 0.9632 | 853,049,659 | 821,657,432 |
| B - MULTIFAMILY | 531,898 | N/A | 531,898 | 531,898 |
| C1 - VACANT LOTS | 48,712,089 | N/A | 48,712,089 | 48,712,089 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 21,531,240 | 1.1663 | 18,460,779 | 21,531,240 |
| D2 - FARM & RANCH IMP | 4,745,820 | N/A | 4,745,820 | 4,745,820 |
| E - NON-AG LAND AND IMPROVEMENTS | 108,215,440 | 1.0573 | 102,350,742 | 108,215,440 |
| F1 - COMMERCIAL REAL | 73,545,990 | 0.9522 | 77,237,965 | 73,545,990 |
| F2 - INDUSTRIAL REAL | 471,580 | N/A | 471,580 | 471,580 |
| G - ALL MINERALS | 4,471,530 | N/A | 4,471,530 | 4,471,530 |
| J - ALL UTILITIES | 43,950,730 | N/A | 43,950,730 | 43,950,730 |
| L1 - COMMERCIAL PERSONAL | 14,561,979 | N/A | 14,561,979 | 14,561,979 |
| L2 - INDUSTRIAL PERSONAL | 5,637,470 | N/A | 5,637,470 | 5,637,470 |
| M1 - MOBILE HOMES | 30,808,177 | N/A | 30,808,177 | 30,808,177 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 245,950 | N/A | 245,950 | 245,950 |
| S - SPECIAL INVENTORY | 0 | N/A | 0 | 0 |
| Subtotal | 1,179,087,325 | 0 | 1,205,236,368 | 1,179,087,325 |
| Less Total Deductions | 416,500,431 | 0 | 430,356,476 | 416,500,431 |
| Total Taxable Value | 762,586,894 | 0 | 774,879,892 | 762,586,894 |
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's office 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 school 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 | 861,482,288 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 762,586,894 | School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption |
| T3 | 861,482,288 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 762,586,894 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 901,382,288 | T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T15 | 927,982,288 | T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T17 | 814,977,050 | 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 | 861,482,288 | School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 762,586,894 | School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption |
| T9 | 861,482,288 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 762,586,894 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 901,382,288 | T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T16 | 927,982,288 | T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions |
| T18 | 814,977,050 | School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 98,895,394 | Loss to the most recent increase in the state-mandated homestead exemption |
| LOSS_LOCL_HMSTD | 0 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 39,900,000 | Loss to the second most recent increase in the state-mandated homestead exemption |
| LOSS_SCND_INCR_HMSTD | 26,600,000 | Loss to the third most recent increase in the state-mandated homestead exemption |
THE SDPVS 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 | 2024 WTD Mean Ratio | 2024 PTAD Value Estimate | 2024 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 821,657,432 | 0.9632 | 853,049,659 | 821,657,432 |
| B - MULTIFAMILY | 531,898 | N/A | 531,898 | 531,898 |
| C1 - VACANT LOTS | 48,712,089 | N/A | 48,712,089 | 48,712,089 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 21,531,240 | 1.1663 | 18,460,779 | 21,531,240 |
| D2 - FARM & RANCH IMP | 4,745,820 | N/A | 4,745,820 | 4,745,820 |
| E - NON-AG LAND AND IMPROVEMENTS | 108,215,440 | 1.0573 | 102,350,742 | 108,215,440 |
| F1 - COMMERCIAL REAL | 73,545,990 | 0.9522 | 77,237,965 | 73,545,990 |
| F2 - INDUSTRIAL REAL | 471,580 | N/A | 471,580 | 471,580 |
| G - ALL MINERALS | 4,471,530 | N/A | 4,471,530 | 4,471,530 |
| J - ALL UTILITIES | 43,950,730 | N/A | 43,950,730 | 43,950,730 |
| L1 - COMMERCIAL PERSONAL | 14,561,979 | N/A | 14,561,979 | 14,561,979 |
| L2 - INDUSTRIAL PERSONAL | 5,637,470 | N/A | 5,637,470 | 5,637,470 |
| M1 - MOBILE HOMES | 30,808,177 | N/A | 30,808,177 | 30,808,177 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 245,950 | N/A | 245,950 | 245,950 |
| S - SPECIAL INVENTORY | 0 | N/A | 0 | 0 |
| Subtotal | 1,179,087,325 | 1,205,236,368 | 1,179,087,325 | |
| Less Total Deductions | 416,500,431 | 430,356,476 | 416,500,431 | |
| Total Taxable Value | 762,586,894 | 774,879,892 | 762,586,894 |
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's office 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 school 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 | 861,482,288 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 762,586,894 | School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption |
| T3 | 861,482,288 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 762,586,894 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 901,382,288 | T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T15 | 927,982,288 | T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T17 | 814,977,050 | 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 | 861,482,288 | School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 762,586,894 | School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption |
| T9 | 861,482,288 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 762,586,894 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 901,382,288 | T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T16 | 927,982,288 | T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions |
| T18 | 814,977,050 | School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 98,895,394 | Loss to the most recent increase in the state-mandated homestead exemption |
| LOSS_LOCL_HMSTD | 0 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 39,900,000 | Loss to the second most recent increase in the state-mandated homestead exemption |
| LOSS_SCND_INCR_HMSTD | 26,600,000 | Loss to the third most recent increase in the state-mandated homestead exemption |
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