Graph Neural Networks (GNNs) have garnered significant scholarly attention for their powerful capabilities in modeling graph structures. Despite this, two primary challenges persist: heterogeneity and heterophily. Existing studies often address heterogeneous and heterophilic graphs separately, leaving a research gap in the understanding of heterogeneous heterophilic graphs-those that feature diverse node or relation types with dissimilar connected nodes. To address this gap, we investigate the application of spectral graph filters within heterogeneous graphs. Specifically, we propose a Heterogeneous Heterophilic Spectral Graph Neural Network (H2SGNN), which employs a dual-module approach: local independent filtering and global hybrid filtering. The local independent filtering module applies polynomial filters to each subgraph independently to adapt to different homophily, while the global hybrid filtering module captures interactions across different subgraphs. Extensive empirical evaluations on four real-world datasets demonstrate the superiority of H2SGNN compared to state-of-the-art methods.