taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

063/Dickens

063-903/Spur ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 16,385,290 N/A 16,385,290 16,385,290
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 531,430 N/A 531,430 531,430
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 17,958,090 N/A 17,958,090 17,958,090
D2. Real Prop Farm & Ranch 3,231,650 N/A 3,231,650 3,231,650
E. Real Prop NonQual Acres 12,932,550 N/A 12,932,550 12,932,550
F1. Commercial Real 2,815,650 N/A 2,815,650 2,815,650
F2. Industrial Real 116,483,680 N/A 116,483,680 116,483,680
G. Oil, Gas, Minerals 112,566,160 N/A 112,566,160 112,566,160
J. Utilities 36,361,570 N/A 36,361,570 36,361,570
L1. Commercial Personal 3,010,460 N/A 3,010,460 3,010,460
L2. Industrial Personal 1,061,300 N/A 1,061,300 1,061,300
M. Other Personal 371,760 N/A 371,760 371,760
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 9,180 N/A 9,180 9,180
Subtotal 323,718,770 323,718,770 323,718,770
Less Total Deductions 116,969,503   116,969,503 116,969,503
Total Taxable Value 206,749,267 206,749,267 206,749,267 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
210,882,947 206,749,267 210,882,947 206,749,267 206,749,267 206,749,267


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
4,133,680 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
317,476,687 313,343,007 317,476,687 313,343,007 313,343,007 313,343,007

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

132/Kent

063-903/Spur 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) 391,300 N/A 391,300 391,300
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 228,360 N/A 228,360 228,360
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 2,918,300 N/A 2,918,300 2,918,300
J. Utilities 4,869,350 N/A 4,869,350 4,869,350
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 0 N/A 0 0
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 8,407,310 8,407,310 8,407,310
Less Total Deductions 106,587   106,587 106,587
Total Taxable Value 8,300,723 8,300,723 8,300,723 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
8,310,723 8,300,723 8,310,723 8,300,723 8,300,723 8,300,723


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
10,000 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
8,310,723 8,300,723 8,310,723 8,300,723 8,300,723 8,300,723

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

063-903/Spur ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 16,385,290 N/A 16,385,290 16,385,290
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 531,430 N/A 531,430 531,430
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 18,349,390 N/A 18,349,390 18,349,390
D2. Real Prop Farm & Ranch 3,231,650 N/A 3,231,650 3,231,650
E. Real Prop NonQual Acres 13,160,910 N/A 13,160,910 13,160,910
F1. Commercial Real 2,815,650 N/A 2,815,650 2,815,650
F2. Industrial Real 116,483,680 N/A 116,483,680 116,483,680
G. Oil, Gas, Minerals 115,484,460 N/A 115,484,460 115,484,460
J. Utilities 41,230,920 N/A 41,230,920 41,230,920
L1. Commercial Personal 3,010,460 N/A 3,010,460 3,010,460
L2. Industrial Personal 1,061,300 N/A 1,061,300 1,061,300
M. Other Personal 371,760 N/A 371,760 371,760
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 9,180 N/A 9,180 9,180
Subtotal 332,126,080 332,126,080 332,126,080
Less Total Deductions 117,076,090   117,076,090 117,076,090
Total Taxable Value 215,049,990 215,049,990 215,049,990 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