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2023 ISD Summary Worksheet
001-Anderson/Anderson County
001-902/Cayuga ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 40,973,893 | 0.8761 | 46,768,512 | 40,973,893 |
| B - MULTIFAMILY | 499,407 | N/A | 499,407 | 499,407 |
| C1 - VACANT LOTS | 47,195 | N/A | 47,195 | 47,195 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 11,810,663 | 1.1153 | 10,590,147 | 11,810,663 |
| D2 - FARM & RANCH IMP | 299,516 | N/A | 299,516 | 299,516 |
| E - NON-AG LAND AND IMPROVEMENTS | 233,175,509 | 1.0383 | 224,574,313 | 233,175,509 |
| F1 - COMMERCIAL REAL | 8,811,145 | N/A | 8,811,145 | 8,811,145 |
| F2 - INDUSTRIAL REAL | 796,940 | N/A | 796,940 | 796,940 |
| G - ALL MINERALS | 25,199,352 | 1.0494 | 24,013,105 | 25,199,352 |
| J - ALL UTILITIES | 76,420,372 | 0.9471 | 80,688,810 | 76,420,372 |
| L1 - COMMERCIAL PERSONAL | 3,725,413 | N/A | 3,725,413 | 3,725,413 |
| L2 - INDUSTRIAL PERSONAL | 129,349,500 | N/A | 129,349,500 | 129,349,500 |
| M1 - MOBILE HOMES | 11,249,118 | N/A | 11,249,118 | 11,249,118 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 0 | N/A | 0 | 0 |
| Subtotal | 542,358,023 | 0 | 541,413,121 | 542,358,023 |
| Less Total Deductions | 117,817,480 | 0 | 128,536,268 | 117,817,480 |
| Total Taxable Value | 424,540,543 | 0 | 412,876,853 | 424,540,543 |
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
| Measure | Value | Description |
|---|---|---|
| T1 | 447,826,690 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 424,540,543 | School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction |
| T3 | 438,327,629 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 415,041,482 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 458,746,690 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 466,026,690 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 431,931,302 | School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss |
VALUE TAXABLE FOR I&S PURPOSES
| Measure | Value | Description |
|---|---|---|
| T7 | 447,826,690 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 424,540,543 | School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction |
| T9 | 438,327,629 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 415,041,482 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 458,746,690 | T13 plus the loss to the chapter 313 agreement |
| T16 | 466,026,690 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 431,931,302 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 23,286,147 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 9,499,061 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 10,920,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 7,280,000 | Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED
001-902-02/Cayuga ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 40,973,893 | 0.8761 | 46,768,512 | 40,973,893 |
| B - MULTIFAMILY | 499,407 | N/A | 499,407 | 499,407 |
| C1 - VACANT LOTS | 47,195 | N/A | 47,195 | 47,195 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 11,810,663 | 1.1153 | 10,590,147 | 11,810,663 |
| D2 - FARM & RANCH IMP | 299,516 | N/A | 299,516 | 299,516 |
| E - NON-AG LAND AND IMPROVEMENTS | 233,175,509 | 1.0383 | 224,574,313 | 233,175,509 |
| F1 - COMMERCIAL REAL | 8,811,145 | N/A | 8,811,145 | 8,811,145 |
| F2 - INDUSTRIAL REAL | 796,940 | N/A | 796,940 | 796,940 |
| G - ALL MINERALS | 25,199,352 | 1.0494 | 24,013,105 | 25,199,352 |
| J - ALL UTILITIES | 76,420,372 | 0.9471 | 80,688,810 | 76,420,372 |
| L1 - COMMERCIAL PERSONAL | 3,725,413 | N/A | 3,725,413 | 3,725,413 |
| L2 - INDUSTRIAL PERSONAL | 129,349,500 | N/A | 129,349,500 | 129,349,500 |
| M1 - MOBILE HOMES | 11,249,118 | N/A | 11,249,118 | 11,249,118 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 0 | N/A | 0 | 0 |
| S - SPECIAL INVENTORY | 0 | N/A | 0 | 0 |
| Subtotal | 542,358,023 | 541,413,121 | 542,358,023 | |
| Less Total Deductions | 117,817,480 | 128,536,268 | 117,817,480 | |
| Total Taxable Value | 424,540,543 | 412,876,853 | 424,540,543 |
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
| Measure | Value | Description |
|---|---|---|
| T1 | 447,826,690 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 424,540,543 | School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction |
| T3 | 438,327,629 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 415,041,482 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 458,746,690 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 466,026,690 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 431,931,302 | School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss |
VALUE TAXABLE FOR I&S PURPOSES
| Measure | Value | Description |
|---|---|---|
| T7 | 447,826,690 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 424,540,543 | School district taxable value for i&s purposes after the loss to the increase in the state-mandated homestead exemption and the tax ceiling reduction |
| T9 | 438,327,629 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 415,041,482 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 458,746,690 | T13 plus the loss to the chapter 313 agreement |
| T16 | 466,026,690 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 431,931,302 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 23,286,147 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 9,499,061 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 10,920,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 7,280,000 | Loss to Second Previous Homestead Increase |