taxes Property Tax Assistance

2025 ISD Summary Worksheet

Spur ISD (all splits)   Dickens County   Kent County  

063-Dickens/Dickens County

063-903/Spur ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 36,165,990 0.8737 41,394,060 36,165,990
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 518,990 N/A 518,990 518,990
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 30,250,870 1.4257 21,218,902 30,250,870
D2 - FARM & RANCH IMP 13,897,270 0.8958 15,513,809 13,897,270
E - NON-AG LAND AND IMPROVEMENTS 19,219,740 0.7670 25,058,331 19,219,740
F1 - COMMERCIAL REAL 5,618,960 N/A 5,618,960 5,618,960
F2 - INDUSTRIAL REAL 15,631,540 N/A 15,631,540 15,631,540
G - ALL MINERALS 34,023,720 1.0233 33,249,018 34,023,720
J - ALL UTILITIES 37,515,850 N/A 37,515,850 37,515,850
L1 - COMMERCIAL PERSONAL 2,963,380 N/A 2,963,380 2,963,380
L2 - INDUSTRIAL PERSONAL 1,646,540 N/A 1,646,540 1,646,540
M1 - MOBILE HOMES 1,349,120 N/A 1,349,120 1,349,120
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 198,801,970 0 201,678,500 198,801,970
Less Total Deductions 42,532,628 0 43,609,371 42,532,628
Total Taxable Value 156,269,342 0 158,069,129 156,269,342

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 158,377,485 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 156,269,342 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 158,377,485 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 156,269,342 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 169,250,150 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 174,246,296 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 156,270,350 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
T19 178,164,317 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 156,567,962 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 158,377,485 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 156,269,342 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 158,377,485 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 156,269,342 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 169,250,150 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 174,246,296 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 156,270,350 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
T20 178,164,317 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 156,567,962 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,108,143 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 10,872,665 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,996,146 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,918,021 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 298,620 Loss to the increase in the Over-65/Disabled Homestead

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 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 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 424,710 N/A 424,710 424,710
D2 - FARM & RANCH IMP 8,710 N/A 8,710 8,710
E - NON-AG LAND AND IMPROVEMENTS 230,720 N/A 230,720 230,720
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 499,810 N/A 499,810 499,810
J - ALL UTILITIES 3,301,840 N/A 3,301,840 3,301,840
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 4,465,790 0 4,465,790 4,465,790
Less Total Deductions 222,220 0 222,220 222,220
Total Taxable Value 4,243,570 0 4,243,570 4,243,570

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 4,283,570 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 4,243,570 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 4,283,570 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 4,243,570 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,343,570 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,358,570 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 4,243,570 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
T19 4,368,570 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 4,245,840 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 4,283,570 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 4,243,570 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,283,570 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 4,243,570 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,343,570 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,358,570 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,243,570 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
T20 4,368,570 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,245,840 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 40,000 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 60,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 15,000 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 10,000 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 2,270 Loss to the increase in the Over-65/Disabled Homestead

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


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063-903-02/Spur ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 36,165,990 0.8737 41,394,060 36,165,990
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 518,990 N/A 518,990 518,990
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 30,675,580 1.4173 21,643,612 30,675,580
D2 - FARM & RANCH IMP 13,905,980 0.8959 15,522,519 13,905,980
E - NON-AG LAND AND IMPROVEMENTS 19,450,460 0.7691 25,289,051 19,450,460
F1 - COMMERCIAL REAL 5,618,960 N/A 5,618,960 5,618,960
F2 - INDUSTRIAL REAL 15,631,540 N/A 15,631,540 15,631,540
G - ALL MINERALS 34,523,530 1.0230 33,748,828 34,523,530
J - ALL UTILITIES 40,817,690 N/A 40,817,690 40,817,690
L1 - COMMERCIAL PERSONAL 2,963,380 N/A 2,963,380 2,963,380
L2 - INDUSTRIAL PERSONAL 1,646,540 N/A 1,646,540 1,646,540
M1 - MOBILE HOMES 1,349,120 N/A 1,349,120 1,349,120
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 203,267,760 206,144,290 203,267,760
Less Total Deductions 42,754,848 43,831,591 42,754,848
Total Taxable Value 160,512,912 162,312,699 160,512,912

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 162,661,055 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 160,512,912 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 162,661,055 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 160,512,912 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 173,593,720 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 178,604,866 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 160,513,920 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
T19 182,532,887 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 160,813,802 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 162,661,055 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 160,512,912 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 162,661,055 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 160,512,912 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 173,593,720 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 178,604,866 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 160,513,920 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
T20 182,532,887 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 160,813,802 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,148,143 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 10,932,665 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 5,011,146 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 3,928,021 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 300,890 Loss to the increase in the Over-65/Disabled Homestead

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