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