taxes Property Tax Assistance

2023 ISD Summary Worksheet

174-Nacogdoches/Nacogdoches County

174-901/Chireno ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 43,656,614 N/A 43,656,614 43,656,614
B - MULTIFAMILY 1,083,707 N/A 1,083,707 1,083,707
C1 - VACANT LOTS 1,273,851 N/A 1,273,851 1,273,851
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,608,462 N/A 7,608,462 7,608,462
D2 - FARM & RANCH IMP 5,837,270 N/A 5,837,270 5,837,270
E - NON-AG LAND AND IMPROVEMENTS 30,828,266 N/A 30,828,266 30,828,266
F1 - COMMERCIAL REAL 1,829,680 N/A 1,829,680 1,829,680
F2 - INDUSTRIAL REAL 4,209,497 N/A 4,209,497 4,209,497
G - ALL MINERALS 277,479,040 N/A 277,479,040 277,479,040
J - ALL UTILITIES 36,343,900 N/A 36,343,900 36,343,900
L1 - COMMERCIAL PERSONAL 639,950 N/A 639,950 639,950
L2 - INDUSTRIAL PERSONAL 34,397,700 N/A 34,397,700 34,397,700
M1 - MOBILE HOMES 1,623,440 N/A 1,623,440 1,623,440
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 446,811,377 0 446,811,377 446,811,377
Less Total Deductions 39,044,253 0 39,044,253 39,044,253
Total Taxable Value 407,767,124 0 407,767,124 407,767,124

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 417,156,927 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 407,767,124 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 414,259,967 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 404,870,164 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 424,236,927 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 428,956,927 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 409,017,264 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 417,156,927 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 407,767,124 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 414,259,967 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 404,870,164 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 424,236,927 T13 plus the loss to the chapter 313 agreement
T16 428,956,927 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 409,017,264 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,389,803 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,896,960 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,080,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,720,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

203-San Augustine/San Augustine County

174-901/Chireno ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 3,399,650 N/A 3,399,650 3,399,650
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 169,650 N/A 169,650 169,650
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 771,280 N/A 771,280 771,280
D2 - FARM & RANCH IMP 554,970 N/A 554,970 554,970
E - NON-AG LAND AND IMPROVEMENTS 6,745,030 N/A 6,745,030 6,745,030
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 40,280,070 N/A 40,280,070 40,280,070
J - ALL UTILITIES 5,453,230 N/A 5,453,230 5,453,230
L1 - COMMERCIAL PERSONAL 78,060 N/A 78,060 78,060
L2 - INDUSTRIAL PERSONAL 5,544,000 N/A 5,544,000 5,544,000
M1 - MOBILE HOMES 903,450 N/A 903,450 903,450
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 63,899,390 0 63,899,390 63,899,390
Less Total Deductions 5,721,386 0 5,721,386 5,721,386
Total Taxable Value 58,178,004 0 58,178,004 58,178,004

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 59,233,654 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 58,178,004 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 59,003,859 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 57,948,209 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 59,983,654 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 60,483,654 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 58,437,123 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 59,233,654 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 58,178,004 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 59,003,859 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 57,948,209 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 59,983,654 T13 plus the loss to the chapter 313 agreement
T16 60,483,654 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 58,437,123 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,055,650 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 229,795 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 750,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 500,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

174-901-02/Chireno ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 47,056,264 N/A 47,056,264 47,056,264
B - MULTIFAMILY 1,083,707 N/A 1,083,707 1,083,707
C1 - VACANT LOTS 1,443,501 N/A 1,443,501 1,443,501
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,379,742 N/A 8,379,742 8,379,742
D2 - FARM & RANCH IMP 6,392,240 N/A 6,392,240 6,392,240
E - NON-AG LAND AND IMPROVEMENTS 37,573,296 N/A 37,573,296 37,573,296
F1 - COMMERCIAL REAL 1,829,680 N/A 1,829,680 1,829,680
F2 - INDUSTRIAL REAL 4,209,497 N/A 4,209,497 4,209,497
G - ALL MINERALS 317,759,110 N/A 317,759,110 317,759,110
J - ALL UTILITIES 41,797,130 N/A 41,797,130 41,797,130
L1 - COMMERCIAL PERSONAL 718,010 N/A 718,010 718,010
L2 - INDUSTRIAL PERSONAL 39,941,700 N/A 39,941,700 39,941,700
M1 - MOBILE HOMES 2,526,890 N/A 2,526,890 2,526,890
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 510,710,767 510,710,767 510,710,767
Less Total Deductions 44,765,639 44,765,639 44,765,639
Total Taxable Value 465,945,128 465,945,128 465,945,128

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 476,390,581 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 465,945,128 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 473,263,826 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 462,818,373 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 484,220,581 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 489,440,581 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 467,454,387 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 476,390,581 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 465,945,128 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 473,263,826 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 462,818,373 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 484,220,581 T13 plus the loss to the chapter 313 agreement
T16 489,440,581 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 467,454,387 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,445,453 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 3,126,755 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,830,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,220,000 Loss to Second Previous Homestead Increase