taxes Property Tax Assistance

2024 ISD Summary Worksheet

Spur ISD (all splits)   Dickens County   Kent County  

063-Dickens/Dickens County

063-903/Spur ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 30,364,510 0.7256 41,847,450 30,364,510
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 514,670 N/A 514,670 514,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 25,205,120 1.4671 17,180,425 25,205,120
D2 - FARM & RANCH IMP 9,707,350 N/A 9,707,350 9,707,350
E - NON-AG LAND AND IMPROVEMENTS 16,906,180 0.8295 20,381,169 16,906,180
F1 - COMMERCIAL REAL 5,531,040 N/A 5,531,040 5,531,040
F2 - INDUSTRIAL REAL 19,143,910 N/A 19,143,910 19,143,910
G - ALL MINERALS 50,682,640 1.0239 49,499,600 50,682,640
J - ALL UTILITIES 37,001,170 0.9488 38,997,860 37,001,170
L1 - COMMERCIAL PERSONAL 3,604,630 N/A 3,604,630 3,604,630
L2 - INDUSTRIAL PERSONAL 1,732,020 N/A 1,732,020 1,732,020
M1 - MOBILE HOMES 1,270,120 N/A 1,270,120 1,270,120
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 990 N/A 990 990
Subtotal 201,664,350 0 209,411,234 201,664,350
Less Total Deductions 37,499,998 0 40,254,014 37,499,998
Total Taxable Value 164,164,352 0 169,157,220 164,164,352

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 171,341,652 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 164,164,352 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 171,341,652 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 164,164,352 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 177,986,652 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 182,416,652 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 164,639,234 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 171,341,652 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 164,164,352 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 171,341,652 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 164,164,352 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 177,986,652 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 182,416,652 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 164,639,234 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 7,177,300 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 6,645,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,430,000 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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132-Kent/Kent County

063-903/Spur ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 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 353,200 N/A 353,200 353,200
D2 - FARM & RANCH IMP 1,890 N/A 1,890 1,890
E - NON-AG LAND AND IMPROVEMENTS 518,750 N/A 518,750 518,750
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 444,670 N/A 444,670 444,670
J - ALL UTILITIES 3,295,350 N/A 3,295,350 3,295,350
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 4,613,860 0 4,613,860 4,613,860
Less Total Deductions 148,469 0 148,469 148,469
Total Taxable Value 4,465,391 0 4,465,391 4,465,391

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 4,525,391 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,465,391 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,525,391 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,465,391 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,540,391 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,550,391 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,503,860 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 4,525,391 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,465,391 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,525,391 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,465,391 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,540,391 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,550,391 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,503,860 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 60,000 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 15,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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063-903-02/Spur ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 30,364,510 0.7256 41,847,450 30,364,510
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 514,670 N/A 514,670 514,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 25,558,320 1.4577 17,533,625 25,558,320
D2 - FARM & RANCH IMP 9,709,240 N/A 9,709,240 9,709,240
E - NON-AG LAND AND IMPROVEMENTS 17,424,930 0.8337 20,899,919 17,424,930
F1 - COMMERCIAL REAL 5,531,040 N/A 5,531,040 5,531,040
F2 - INDUSTRIAL REAL 19,143,910 N/A 19,143,910 19,143,910
G - ALL MINERALS 51,127,310 1.0237 49,944,270 51,127,310
J - ALL UTILITIES 40,296,520 0.9528 42,293,210 40,296,520
L1 - COMMERCIAL PERSONAL 3,604,630 N/A 3,604,630 3,604,630
L2 - INDUSTRIAL PERSONAL 1,732,020 N/A 1,732,020 1,732,020
M1 - MOBILE HOMES 1,270,120 N/A 1,270,120 1,270,120
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 990 N/A 990 990
Subtotal 206,278,210 214,025,094 206,278,210
Less Total Deductions 37,648,467 40,402,483 37,648,467
Total Taxable Value 168,629,743 173,622,611 168,629,743

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 175,867,043 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 168,629,743 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 175,867,043 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 168,629,743 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 182,527,043 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 186,967,043 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 169,143,094 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 175,867,043 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 168,629,743 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 175,867,043 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 168,629,743 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 182,527,043 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 186,967,043 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 169,143,094 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 7,237,300 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 6,660,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,440,000 Loss to the third most recent increase in the state-mandated homestead exemption

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