taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

098/Hansford

098-904/Spearman ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 120,972,009 .9731 124,316,112 120,972,009
B. Multi-Family Residences 803,768 N/A 803,768 803,768
C1. Vacant Lots 1,742,612 N/A 1,742,612 1,742,612
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 24,946,124 .9933 25,115,231 24,946,124
D2. Real Prop Farm & Ranch 2,946,978 N/A 2,946,978 2,946,978
E. Real Prop NonQual Acres 11,714,909 N/A 11,714,909 11,714,909
F1. Commercial Real 12,133,766 N/A 12,133,766 12,133,766
F2. Industrial Real 15,224,675 N/A 15,224,675 15,224,675
G. Oil, Gas, Minerals 66,139,090 1.0200 64,842,245 66,139,090
J. Utilities 33,427,130 .9321 35,862,171 33,427,130
L1. Commercial Personal 11,084,905 1.0334 10,726,635 11,084,905
L2. Industrial Personal 11,435,366 N/A 11,435,366 11,435,366
M. Other Personal 1,060,643 N/A 1,060,643 1,060,643
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,266,343 N/A 1,266,343 1,266,343
Subtotal 314,898,318 319,191,454 314,898,318
Less Total Deductions 70,398,347   72,209,594 70,398,347
Total Taxable Value 244,499,971 246,981,860 244,499,971 T2

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 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 districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
252,938,902 244,499,971 252,938,902 244,499,971 244,499,971 244,499,971


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,438,931 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
252,938,902 244,499,971 252,938,902 244,499,971 244,499,971 244,499,971

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified

117/Hutchinson

098-904/Spearman ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 239,290 N/A 239,290 239,290
B. Multi-Family Residences 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. Rural Real(Taxable) 3,476,730 N/A 3,476,730 3,476,730
D2. Real Prop Farm & Ranch 281,980 N/A 281,980 281,980
E. Real Prop NonQual Acres 1,276,660 N/A 1,276,660 1,276,660
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 552,450 N/A 552,450 552,450
G. Oil, Gas, Minerals 10,730,530 N/A 10,730,530 10,730,530
J. Utilities 5,634,600 N/A 5,634,600 5,634,600
L1. Commercial Personal 2,500 N/A 2,500 2,500
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 29,710 N/A 29,710 29,710
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 22,227,340 22,227,340 22,227,340
Less Total Deductions 431,718   431,718 431,718
Total Taxable Value 21,795,622 21,795,622 21,795,622 T2

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 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 districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
21,943,152 21,795,622 21,943,152 21,795,622 21,801,438 21,801,438


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
147,530 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
21,943,152 21,795,622 21,943,152 21,795,622 21,801,438 21,801,438

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified

179/Ochiltree

098-904/Spearman ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 0 N/A 0 0
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 0 N/A 0 0
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 21,337,112 1.4450 14,766,023 21,337,112
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 3,231,810 N/A 3,231,810 3,231,810
F1. Commercial Real 60,036 N/A 60,036 60,036
F2. Industrial Real 6,688,845 N/A 6,688,845 6,688,845
G. Oil, Gas, Minerals 139,827,469 1.0018 139,576,232 139,827,469
J. Utilities 29,731,180 .9210 32,281,412 29,731,180
L1. Commercial Personal 1,550 N/A 1,550 1,550
L2. Industrial Personal 10,347,180 N/A 10,347,180 10,347,180
M. Other Personal 25,319 N/A 25,319 25,319
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 211,250,501 206,978,407 211,250,501
Less Total Deductions 430,019   430,019 430,019
Total Taxable Value 210,820,482 206,548,388 210,820,482 T2

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 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 districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
211,010,482 210,820,482 211,010,482 210,820,482 210,830,014 210,830,014


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
190,000 0


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
211,010,482 210,820,482 211,010,482 210,820,482 210,830,014 210,830,014

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified

098-904/Spearman ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 121,211,299 .9732 124,555,402 121,211,299
B. Multi-Family Residences 803,768 N/A 803,768 803,768
C1. Vacant Lots 1,745,502 N/A 1,745,502 1,745,502
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 49,759,966 1.1477 43,357,984 49,759,966
D2. Real Prop Farm & Ranch 3,228,958 N/A 3,228,958 3,228,958
E. Real Prop NonQual Acres 16,223,379 N/A 16,223,379 16,223,379
F1. Commercial Real 12,193,802 N/A 12,193,802 12,193,802
F2. Industrial Real 22,465,970 N/A 22,465,970 22,465,970
G. Oil, Gas, Minerals 216,697,089 1.0072 215,149,007 216,697,089
J. Utilities 68,792,910 .9324 73,778,183 68,792,910
L1. Commercial Personal 11,088,955 1.0334 10,730,685 11,088,955
L2. Industrial Personal 21,782,546 N/A 21,782,546 21,782,546
M. Other Personal 1,115,672 N/A 1,115,672 1,115,672
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,266,343 N/A 1,266,343 1,266,343
Subtotal 548,376,159 548,397,201 548,376,159
Less Total Deductions 71,260,084   73,071,331 71,260,084
Total Taxable Value 477,116,075 475,325,870 477,116,075 T2

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