taxes Property Tax Assistance

2023 ISD Summary Worksheet

201-Rusk/Rusk County

201-914/West Rusk County CISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 183,866,320 N/A 183,866,320 183,866,320
B - MULTIFAMILY 5,296,657 N/A 5,296,657 5,296,657
C1 - VACANT LOTS 9,299,040 N/A 9,299,040 9,299,040
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,108,591 N/A 5,108,591 5,108,591
D2 - FARM & RANCH IMP 6,881,790 N/A 6,881,790 6,881,790
E - NON-AG LAND AND IMPROVEMENTS 77,252,300 N/A 77,252,300 77,252,300
F1 - COMMERCIAL REAL 7,380,883 N/A 7,380,883 7,380,883
F2 - INDUSTRIAL REAL 5,346,260 N/A 5,346,260 5,346,260
G - ALL MINERALS 179,940,360 N/A 179,940,360 179,940,360
J - ALL UTILITIES 73,202,560 N/A 73,202,560 73,202,560
L1 - COMMERCIAL PERSONAL 2,695,850 N/A 2,695,850 2,695,850
L2 - INDUSTRIAL PERSONAL 68,798,490 N/A 68,798,490 68,798,490
M1 - MOBILE HOMES 12,860,800 N/A 12,860,800 12,860,800
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,740 N/A 2,740 2,740
Subtotal 637,932,641 0 637,932,641 637,932,641
Less Total Deductions 147,809,316 0 147,809,316 147,809,316
Total Taxable Value 490,123,325 0 490,123,325 490,123,325

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 534,326,805 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 490,123,325 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 523,154,405 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 478,950,925 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 554,861,805 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 568,551,805 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 501,988,570 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 534,326,805 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 490,123,325 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 523,154,405 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 478,950,925 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 554,861,805 T13 plus the loss to the chapter 313 agreement
T16 568,551,805 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 501,988,570 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 44,203,480 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 11,172,400 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,535,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,690,000 Loss to Second Previous Homestead Increase

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

201-914-02/West Rusk County CISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 183,866,320 N/A 183,866,320 183,866,320
B - MULTIFAMILY 5,296,657 N/A 5,296,657 5,296,657
C1 - VACANT LOTS 9,299,040 N/A 9,299,040 9,299,040
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,108,591 N/A 5,108,591 5,108,591
D2 - FARM & RANCH IMP 6,881,790 N/A 6,881,790 6,881,790
E - NON-AG LAND AND IMPROVEMENTS 77,252,300 N/A 77,252,300 77,252,300
F1 - COMMERCIAL REAL 7,380,883 N/A 7,380,883 7,380,883
F2 - INDUSTRIAL REAL 5,346,260 N/A 5,346,260 5,346,260
G - ALL MINERALS 179,940,360 N/A 179,940,360 179,940,360
J - ALL UTILITIES 73,202,560 N/A 73,202,560 73,202,560
L1 - COMMERCIAL PERSONAL 2,695,850 N/A 2,695,850 2,695,850
L2 - INDUSTRIAL PERSONAL 68,798,490 N/A 68,798,490 68,798,490
M1 - MOBILE HOMES 12,860,800 N/A 12,860,800 12,860,800
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 2,740 N/A 2,740 2,740
Subtotal 637,932,641 637,932,641 637,932,641
Less Total Deductions 147,809,316 147,809,316 147,809,316
Total Taxable Value 490,123,325 490,123,325 490,123,325

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 534,326,805 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 490,123,325 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 523,154,405 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 478,950,925 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 554,861,805 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 568,551,805 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 501,988,570 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 534,326,805 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 490,123,325 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 523,154,405 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 478,950,925 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 554,861,805 T13 plus the loss to the chapter 313 agreement
T16 568,551,805 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 501,988,570 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 44,203,480 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 11,172,400 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,535,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,690,000 Loss to Second Previous Homestead Increase