taxes Property Tax Assistance

2018 ISD Summary Worksheet

098/Hansford

098-904/Spearman ISD


Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 104,660,171 N/A 104,660,171 104,660,171
B. Multi-Family Residences 1,277,144 N/A 1,277,144 1,277,144
C1. Vacant Lots 1,862,883 N/A 1,862,883 1,862,883
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 22,975,174 N/A 22,975,174 22,975,174
D2. Real Prop Farm & Ranch 9,038,222 N/A 9,038,222 9,038,222
E. Real Prop NonQual Acres 12,200,699 N/A 12,200,699 12,200,699
F1. Commercial Real 15,412,381 N/A 15,412,381 15,412,381
F2. Industrial Real 49,539,823 N/A 49,539,823 49,539,823
G. Oil, Gas, Minerals 31,266,800 N/A 31,266,800 31,266,800
J. Utilities 24,876,840 N/A 24,876,840 24,876,840
L1. Commercial Personal 11,134,809 N/A 11,134,809 11,134,809
L2. Industrial Personal 28,052,454 N/A 28,052,454 28,052,454
M. Other Personal 1,216,691 N/A 1,216,691 1,216,691
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,451,347 N/A 1,451,347 1,451,347
Subtotal 314,965,438 314,965,438 314,965,438
Less Total Deductions 64,545,725   64,545,725 64,545,725
Total Taxable Value 250,419,713 250,419,713 250,419,713 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
250,419,713 250,419,713 250,419,713 250,419,713


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
272,459,223 272,459,223 272,459,223 272,459,223

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 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 236,260 N/A 236,260 236,260
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) 3,763,950 N/A 3,763,950 3,763,950
D2. Real Prop Farm & Ranch 412,070 N/A 412,070 412,070
E. Real Prop NonQual Acres 1,777,650 N/A 1,777,650 1,777,650
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 561,330 N/A 561,330 561,330
G. Oil, Gas, Minerals 3,446,260 N/A 3,446,260 3,446,260
J. Utilities 4,162,150 N/A 4,162,150 4,162,150
L1. Commercial Personal 1,400 N/A 1,400 1,400
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 32,850 N/A 32,850 32,850
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 14,396,810 14,396,810 14,396,810
Less Total Deductions 599,518   599,518 599,518
Total Taxable Value 13,797,292 13,797,292 13,797,292 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
13,940,322 13,797,292 13,940,322 13,797,292


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
143,030 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
13,940,322 13,797,292 13,940,322 13,797,292

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 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 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) 14,793,731 1.2222 12,103,892 14,793,731
D2. Real Prop Farm & Ranch 1,504,281 N/A 1,504,281 1,504,281
E. Real Prop NonQual Acres 2,859,626 N/A 2,859,626 2,859,626
F1. Commercial Real 48,000 N/A 48,000 48,000
F2. Industrial Real 19,683,410 N/A 19,683,410 19,683,410
G. Oil, Gas, Minerals 46,497,940 1.0192 45,621,998 46,497,940
J. Utilities 23,102,560 .9464 24,410,989 23,102,560
L1. Commercial Personal 289,810 N/A 289,810 289,810
L2. Industrial Personal 4,529,560 N/A 4,529,560 4,529,560
M. Other Personal 13,930 N/A 13,930 13,930
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 113,322,848 111,065,496 113,322,848
Less Total Deductions 710,801   710,801 710,801
Total Taxable Value 112,612,047 110,354,695 112,612,047 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
112,792,047 112,612,047 112,792,047 112,612,047


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
180,000 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
112,792,047 112,612,047 112,792,047 112,612,047

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 invalid, but local value was certified because local value is greater than PTAD value.

098-904/Spearman ISD



Category Local Tax Roll Value 2018 WTD Mean Ratio 2018 PTAD Value Estimate 2018 Value Assigned
A. Single-Family Residences 104,896,431 N/A 104,896,431 104,896,431
B. Multi-Family Residences 1,277,144 N/A 1,277,144 1,277,144
C1. Vacant Lots 1,865,773 N/A 1,865,773 1,865,773
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 41,532,855 1.0692 38,843,016 41,532,855
D2. Real Prop Farm & Ranch 10,954,573 N/A 10,954,573 10,954,573
E. Real Prop NonQual Acres 16,837,975 N/A 16,837,975 16,837,975
F1. Commercial Real 15,460,381 N/A 15,460,381 15,460,381
F2. Industrial Real 69,784,563 N/A 69,784,563 69,784,563
G. Oil, Gas, Minerals 81,211,000 1.0109 80,335,058 81,211,000
J. Utilities 52,141,550 .9755 53,449,979 52,141,550
L1. Commercial Personal 11,426,019 N/A 11,426,019 11,426,019
L2. Industrial Personal 32,582,014 N/A 32,582,014 32,582,014
M. Other Personal 1,263,471 N/A 1,263,471 1,263,471
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 1,451,347 N/A 1,451,347 1,451,347
Subtotal 442,685,096 440,427,744 442,685,096
Less Total Deductions 65,856,044   65,856,044 65,856,044
Total Taxable Value 376,829,052 374,571,700 376,829,052 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

Comptroller Of Public Accounts - Property Tax Division

2018 ISD Summary Worksheet

098-904/Spearman ISD

Final Values Worksheet

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
377,152,082 376,829,052 377,152,082 376,829,052


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
323,030 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
399,191,592 398,868,562 399,191,592 398,868,562

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