taxes Property Tax

School and Appraisal Districts Property Value Study 2015 Report

2015 ISD Summary Worksheet

098/Hansford

098-904/Spearman ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 96,454,558 .9052 106,556,074 96,454,558
B. Multi-Family Residences 972,900 N/A 972,900 972,900
C1. Vacant Lots 1,999,831 N/A 1,999,831 1,999,831
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 24,696,231 1.1954 20,660,249 24,696,231
D2. Real Prop Farm & Ranch 5,281,766 N/A 5,281,766 5,281,766
E. Real Prop NonQual Acres 11,051,408 N/A 11,051,408 11,051,408
F1. Commercial Real 13,692,673 N/A 13,692,673 13,692,673
F2. Industrial Real 70,283,021 N/A 70,283,021 70,283,021
G. Oil, Gas, Minerals 53,453,490 1.0032 53,282,984 53,453,490
J. Utilities 40,931,150 1.0162 40,278,636 40,931,150
L1. Commercial Personal 10,576,194 N/A 10,576,194 10,576,194
L2. Industrial Personal 12,626,059 N/A 12,626,059 12,626,059
M. Other Personal 1,209,991 N/A 1,209,991 1,209,991
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,437,067 N/A 1,437,067 1,437,067
Subtotal 344,666,339 349,908,853 344,666,339
Less Total Deductions 47,047,669   50,683,393 47,047,669
Total Taxable Value 297,618,670 299,225,460 297,618,670 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
305,339,370 297,618,670 305,339,370 297,618,670


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
7,720,700 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
305,339,370 297,618,670 305,339,370 297,618,670

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

117/Hutchinson

098-904/Spearman ISD


Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 265,720 N/A 265,720 265,720
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) 4,022,720 N/A 4,022,720 4,022,720
D2. Real Prop Farm & Ranch 336,680 N/A 336,680 336,680
E. Real Prop NonQual Acres 1,621,430 N/A 1,621,430 1,621,430
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 552,450 N/A 552,450 552,450
G. Oil, Gas, Minerals 9,139,490 N/A 9,139,490 9,139,490
J. Utilities 6,596,940 N/A 6,596,940 6,596,940
L1. Commercial Personal 1,400 N/A 1,400 1,400
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 22,569,430 22,569,430 22,569,430
Less Total Deductions 587,316   587,316 587,316
Total Taxable Value 21,982,114 21,982,114 21,982,114 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
22,115,334 21,982,114 22,115,334 21,982,114


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
133,220 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
22,115,334 21,982,114 22,115,334 21,982,114

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

179/Ochiltree

098-904/Spearman 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) 14,296,881 N/A 14,296,881 14,296,881
D2. Real Prop Farm & Ranch 0 N/A 0 0
E. Real Prop NonQual Acres 3,168,687 N/A 3,168,687 3,168,687
F1. Commercial Real 50,000 N/A 50,000 50,000
F2. Industrial Real 16,352,506 N/A 16,352,506 16,352,506
G. Oil, Gas, Minerals 111,878,326 N/A 111,878,326 111,878,326
J. Utilities 33,039,357 N/A 33,039,357 33,039,357
L1. Commercial Personal 754,213 N/A 754,213 754,213
L2. Industrial Personal 4,678,440 N/A 4,678,440 4,678,440
M. Other Personal 66,312 N/A 66,312 66,312
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 184,284,722 184,284,722 184,284,722
Less Total Deductions 499,202   499,202 499,202
Total Taxable Value 183,785,520 183,785,520 183,785,520 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
183,785,520 183,785,520 183,785,520 183,785,520


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
0 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
183,785,520 183,785,520 183,785,520 183,785,520

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

098-904/Spearman ISD



Category Local Tax Roll Value 2015 WTD Mean Ratio 2015 PTAD Value Estimate 2015 Value Assigned
A. Single-Family Residences 96,720,278 .9054 106,821,794 96,720,278
B. Multi-Family Residences 972,900 N/A 972,900 972,900
C1. Vacant Lots 2,002,721 N/A 2,002,721 2,002,721
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 43,015,832 1.1035 38,979,850 43,015,832
D2. Real Prop Farm & Ranch 5,618,446 N/A 5,618,446 5,618,446
E. Real Prop NonQual Acres 15,841,525 N/A 15,841,525 15,841,525
F1. Commercial Real 13,742,673 N/A 13,742,673 13,742,673
F2. Industrial Real 87,187,977 N/A 87,187,977 87,187,977
G. Oil, Gas, Minerals 174,471,306 1.0010 174,300,800 174,471,306
J. Utilities 80,567,447 1.0082 79,914,933 80,567,447
L1. Commercial Personal 11,331,807 N/A 11,331,807 11,331,807
L2. Industrial Personal 17,304,499 N/A 17,304,499 17,304,499
M. Other Personal 1,306,013 N/A 1,306,013 1,306,013
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,437,067 N/A 1,437,067 1,437,067
Subtotal 551,520,491 556,763,005 551,520,491
Less Total Deductions 48,134,187   51,769,911 48,134,187
Total Taxable Value 503,386,304 504,993,094 503,386,304 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