taxes Property Tax Assistance

2025 ISD Summary Worksheet

Spurger ISD (all splits)   Tyler County  

229-Tyler/Tyler County

229-905/Spurger ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 73,568,284 0.9413 78,156,044 73,568,284
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,423,153 N/A 2,423,153 2,423,153
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,359,267 1.0534 9,833,736 10,359,267
D2 - FARM & RANCH IMP 76,886 N/A 76,886 76,886
E - NON-AG LAND AND IMPROVEMENTS 59,315,062 0.9402 63,087,707 59,315,062
F1 - COMMERCIAL REAL 2,168,995 N/A 2,168,995 2,168,995
F2 - INDUSTRIAL REAL 94,115 N/A 94,115 94,115
G - ALL MINERALS 9,168,599 1.0027 9,143,910 9,168,599
J - ALL UTILITIES 4,338,212 N/A 4,338,212 4,338,212
L1 - COMMERCIAL PERSONAL 2,660,172 N/A 2,660,172 2,660,172
L2 - INDUSTRIAL PERSONAL 1,155,685 N/A 1,155,685 1,155,685
M1 - MOBILE HOMES 3,724,994 N/A 3,724,994 3,724,994
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 169,053,424 0 176,863,609 169,053,424
Less Total Deductions 76,569,152 0 77,580,962 76,569,152
Total Taxable Value 92,484,272 0 99,282,647 92,484,272

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 102,451,760 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 92,484,272 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 102,451,760 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 92,484,272 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 125,039,405 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 133,084,651 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 93,926,747 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 138,983,029 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 95,892,741 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 102,451,760 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 92,484,272 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 102,451,760 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 92,484,272 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 125,039,405 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 133,084,651 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 93,926,747 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 138,983,029 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 95,892,741 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,967,488 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 22,587,645 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,045,246 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,898,378 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,408,469 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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229-905-02/Spurger ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 73,568,284 0.9413 78,156,044 73,568,284
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,423,153 N/A 2,423,153 2,423,153
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,359,267 1.0534 9,833,736 10,359,267
D2 - FARM & RANCH IMP 76,886 N/A 76,886 76,886
E - NON-AG LAND AND IMPROVEMENTS 59,315,062 0.9402 63,087,707 59,315,062
F1 - COMMERCIAL REAL 2,168,995 N/A 2,168,995 2,168,995
F2 - INDUSTRIAL REAL 94,115 N/A 94,115 94,115
G - ALL MINERALS 9,168,599 1.0027 9,143,910 9,168,599
J - ALL UTILITIES 4,338,212 N/A 4,338,212 4,338,212
L1 - COMMERCIAL PERSONAL 2,660,172 N/A 2,660,172 2,660,172
L2 - INDUSTRIAL PERSONAL 1,155,685 N/A 1,155,685 1,155,685
M1 - MOBILE HOMES 3,724,994 N/A 3,724,994 3,724,994
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 169,053,424 176,863,609 169,053,424
Less Total Deductions 76,569,152 77,580,962 76,569,152
Total Taxable Value 92,484,272 99,282,647 92,484,272

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 102,451,760 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 92,484,272 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 102,451,760 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 92,484,272 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 125,039,405 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 133,084,651 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 93,926,747 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 138,983,029 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 95,892,741 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 102,451,760 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 92,484,272 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 102,451,760 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 92,484,272 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 125,039,405 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 133,084,651 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 93,926,747 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 138,983,029 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 95,892,741 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,967,488 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 22,587,645 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 8,045,246 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 5,898,378 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 3,408,469 Loss to the increase in the Over-65/Disabled Homestead

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