taxes Property Tax Assistance

2024 ISD Summary Worksheet

Spearman ISD (all splits)   Hansford County   Hutchinson County   Ochiltree County  

098-Hansford/Hansford County

098-904/Spearman ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 135,905,154 N/A 135,905,154 135,905,154
B - MULTIFAMILY 1,539,916 N/A 1,539,916 1,539,916
C1 - VACANT LOTS 642,362 N/A 642,362 642,362
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 32,043,563 N/A 32,043,563 32,043,563
D2 - FARM & RANCH IMP 13,083,995 N/A 13,083,995 13,083,995
E - NON-AG LAND AND IMPROVEMENTS 15,704,180 N/A 15,704,180 15,704,180
F1 - COMMERCIAL REAL 23,255,220 N/A 23,255,220 23,255,220
F2 - INDUSTRIAL REAL 41,295,816 N/A 41,295,816 41,295,816
G - ALL MINERALS 30,626,490 N/A 30,626,490 30,626,490
J - ALL UTILITIES 32,140,447 N/A 32,140,447 32,140,447
L1 - COMMERCIAL PERSONAL 7,973,009 N/A 7,973,009 7,973,009
L2 - INDUSTRIAL PERSONAL 36,370,531 N/A 36,370,531 36,370,531
M1 - MOBILE HOMES 1,526,029 N/A 1,526,029 1,526,029
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,874,700 N/A 1,874,700 1,874,700
Subtotal 373,981,412 0 373,981,412 373,981,412
Less Total Deductions 83,801,451 0 83,801,451 83,801,451
Total Taxable Value 290,179,961 0 290,179,961 290,179,961

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 324,119,037 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 290,179,961 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 324,119,037 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 290,179,961 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 336,434,037 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 344,644,037 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 297,602,556 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 324,119,037 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 290,179,961 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 324,119,037 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 290,179,961 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 336,434,037 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 344,644,037 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 297,602,556 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 33,939,076 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 12,315,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,210,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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117-Hutchinson/Hutchinson County

098-904/Spearman ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 239,650 N/A 239,650 239,650
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,890 N/A 2,890 2,890
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,240,680 N/A 7,240,680 7,240,680
D2 - FARM & RANCH IMP 413,520 N/A 413,520 413,520
E - NON-AG LAND AND IMPROVEMENTS 2,039,630 N/A 2,039,630 2,039,630
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 582,450 N/A 582,450 582,450
G - ALL MINERALS 2,553,330 N/A 2,553,330 2,553,330
J - ALL UTILITIES 3,714,950 N/A 3,714,950 3,714,950
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 280 N/A 280 280
M1 - MOBILE HOMES 39,280 N/A 39,280 39,280
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 16,826,660 0 16,826,660 16,826,660
Less Total Deductions 1,706,970 0 1,706,970 1,706,970
Total Taxable Value 15,119,690 0 15,119,690 15,119,690

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 15,717,070 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 15,119,690 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 15,717,070 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 15,119,690 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 15,912,070 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 16,042,070 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 15,130,929 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 15,717,070 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 15,119,690 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 15,717,070 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 15,119,690 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 15,912,070 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 16,042,070 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 15,130,929 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 597,380 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 195,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 130,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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179-Ochiltree/Ochiltree County

098-904/Spearman 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 19,357,296 1.0803 17,918,440 19,357,296
D2 - FARM & RANCH IMP 2,050,512 N/A 2,050,512 2,050,512
E - NON-AG LAND AND IMPROVEMENTS 2,837,138 N/A 2,837,138 2,837,138
F1 - COMMERCIAL REAL 48,000 N/A 48,000 48,000
F2 - INDUSTRIAL REAL 4,101,031 N/A 4,101,031 4,101,031
G - ALL MINERALS 34,451,330 1.0005 34,434,113 34,451,330
J - ALL UTILITIES 12,598,960 N/A 12,598,960 12,598,960
L1 - COMMERCIAL PERSONAL 231,125 N/A 231,125 231,125
L2 - INDUSTRIAL PERSONAL 13,214,420 N/A 13,214,420 13,214,420
M1 - MOBILE HOMES 13,930 N/A 13,930 13,930
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 88,903,742 0 87,447,669 88,903,742
Less Total Deductions 6,615,402 0 6,615,402 6,615,402
Total Taxable Value 82,288,340 0 80,832,267 82,288,340

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 82,958,890 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 82,288,340 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 82,958,890 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 82,288,340 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 83,198,890 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 83,358,890 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 82,336,131 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 82,958,890 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 82,288,340 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 82,958,890 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 82,288,340 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 83,198,890 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 83,358,890 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 82,336,131 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 670,550 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 240,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 160,000 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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098-904-02/Spearman ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 136,144,804 N/A 136,144,804 136,144,804
B - MULTIFAMILY 1,539,916 N/A 1,539,916 1,539,916
C1 - VACANT LOTS 645,252 N/A 645,252 645,252
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 58,641,539 1.0252 57,202,683 58,641,539
D2 - FARM & RANCH IMP 15,548,027 N/A 15,548,027 15,548,027
E - NON-AG LAND AND IMPROVEMENTS 20,580,948 N/A 20,580,948 20,580,948
F1 - COMMERCIAL REAL 23,303,220 N/A 23,303,220 23,303,220
F2 - INDUSTRIAL REAL 45,979,297 N/A 45,979,297 45,979,297
G - ALL MINERALS 67,631,150 1.0003 67,613,933 67,631,150
J - ALL UTILITIES 48,454,357 N/A 48,454,357 48,454,357
L1 - COMMERCIAL PERSONAL 8,204,134 N/A 8,204,134 8,204,134
L2 - INDUSTRIAL PERSONAL 49,585,231 N/A 49,585,231 49,585,231
M1 - MOBILE HOMES 1,579,239 N/A 1,579,239 1,579,239
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 1,874,700 N/A 1,874,700 1,874,700
Subtotal 479,711,814 478,255,741 479,711,814
Less Total Deductions 92,123,823 92,123,823 92,123,823
Total Taxable Value 387,587,991 386,131,918 387,587,991

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 422,794,997 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 387,587,991 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 422,794,997 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 387,587,991 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 435,544,997 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 444,044,997 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 395,069,616 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 422,794,997 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 387,587,991 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 422,794,997 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 387,587,991 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 435,544,997 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 444,044,997 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 395,069,616 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 35,207,006 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 12,750,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,500,000 Loss to the third most recent increase in the state-mandated homestead exemption

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