taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

063/Dickens

063-903/Spur ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 16,883,350 .9525 17,725,302 16,883,350
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 526,930 N/A 526,930 526,930
C2. Colonia Lots 43,590 N/A 43,590 43,590
D1. Rural Real(Taxable) 18,047,880 1.0378 17,389,799 18,047,880
D2. Real Prop Farm & Ranch 3,250,010 N/A 3,250,010 3,250,010
E. Real Prop NonQual Acres 13,003,070 .9679 13,434,311 13,003,070
F1. Commercial Real 2,772,270 N/A 2,772,270 2,772,270
F2. Industrial Real 113,454,630 N/A 113,454,630 113,454,630
G. Oil, Gas, Minerals 58,472,090 1.0299 56,774,532 58,472,090
J. Utilities 29,590,860 1.0531 28,098,813 29,590,860
L1. Commercial Personal 2,952,930 N/A 2,952,930 2,952,930
L2. Industrial Personal 1,048,000 N/A 1,048,000 1,048,000
M. Other Personal 437,760 N/A 437,760 437,760
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 5,500 N/A 5,500 5,500
Subtotal 260,488,870 257,914,377 260,488,870
Less Total Deductions 116,095,143   116,350,865 116,095,143
Total Taxable Value 144,393,727 141,563,512 144,393,727 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
147,085,017 144,393,727 147,085,017 144,393,727


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
2,691,290 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
250,762,427 248,071,137 250,762,427 248,071,137

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

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 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 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) 409,480 N/A 409,480 409,480
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 1,947,940 N/A 1,947,940 1,947,940
J. Utilities 3,762,940 N/A 3,762,940 3,762,940
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 6,348,720 6,348,720 6,348,720
Less Total Deductions 50,231   50,231 50,231
Total Taxable Value 6,298,489 6,298,489 6,298,489 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
6,308,489 6,298,489 6,308,489 6,298,489


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

Value Taxable For I&S Purposes

T7 T8 T9 T10
6,308,489 6,298,489 6,308,489 6,298,489

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

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

063-903/Spur ISD



Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 16,883,350 .9525 17,725,302 16,883,350
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 526,930 N/A 526,930 526,930
C2. Colonia Lots 43,590 N/A 43,590 43,590
D1. Rural Real(Taxable) 18,457,360 1.0370 17,799,279 18,457,360
D2. Real Prop Farm & Ranch 3,250,010 N/A 3,250,010 3,250,010
E. Real Prop NonQual Acres 13,231,430 .9684 13,662,671 13,231,430
F1. Commercial Real 2,772,270 N/A 2,772,270 2,772,270
F2. Industrial Real 113,454,630 N/A 113,454,630 113,454,630
G. Oil, Gas, Minerals 60,420,030 1.0289 58,722,472 60,420,030
J. Utilities 33,353,800 1.0468 31,861,753 33,353,800
L1. Commercial Personal 2,952,930 N/A 2,952,930 2,952,930
L2. Industrial Personal 1,048,000 N/A 1,048,000 1,048,000
M. Other Personal 437,760 N/A 437,760 437,760
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 5,500 N/A 5,500 5,500
Subtotal 266,837,590 264,263,097 266,837,590
Less Total Deductions 116,145,374   116,401,096 116,145,374
Total Taxable Value 150,692,216 147,862,001 150,692,216 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