taxes Property Tax Assistance

2022 ISD Summary Worksheet

Cushing ISD (all splits)   Nacogdoches County   Rusk County  

174-Nacogdoches/Nacogdoches County

174-902/Cushing ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 58,639,830 0.9562 61,325,905 58,639,830
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,714,090 N/A 2,714,090 2,714,090
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,451,496 1.0571 13,670,265 14,451,496
D2 - FARM & RANCH IMP 7,525,620 N/A 7,525,620 7,525,620
E - NON-AG LAND AND IMPROVEMENTS 74,490,530 0.8814 84,513,876 74,490,530
F1 - COMMERCIAL REAL 4,459,150 N/A 4,459,150 4,459,150
F2 - INDUSTRIAL REAL 256,230 N/A 256,230 256,230
G - ALL MINERALS 16,663,660 N/A 16,663,660 16,663,660
J - ALL UTILITIES 80,954,040 0.9324 86,823,295 80,954,040
L1 - COMMERCIAL PERSONAL 1,569,320 N/A 1,569,320 1,569,320
L2 - INDUSTRIAL PERSONAL 600,990 N/A 600,990 600,990
M1 - MOBILE HOMES 6,219,080 N/A 6,219,080 6,219,080
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 296,870 N/A 296,870 296,870
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 268,840,906 0 286,638,351 268,840,906
Less Total Deductions 67,890,188 0 70,173,728 67,890,188
Total Taxable Value 200,950,718 0 216,464,623 200,950,718

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's office 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 school 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 210,046,968 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 200,950,718 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 201,680,848 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 192,584,598 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 219,566,968 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 210,046,968 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 200,950,718 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 201,680,848 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 192,584,598 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 219,566,968 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,096,250 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,366,120 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 9,520,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD.


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201-Rusk/Rusk County

174-902/Cushing ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 725,280 N/A 725,280 725,280
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 145,690 N/A 145,690 145,690
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 758,930 N/A 758,930 758,930
D2 - FARM & RANCH IMP 293,770 N/A 293,770 293,770
E - NON-AG LAND AND IMPROVEMENTS 1,493,720 N/A 1,493,720 1,493,720
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 26,580 N/A 26,580 26,580
J - ALL UTILITIES 4,495,850 N/A 4,495,850 4,495,850
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 90,110 N/A 90,110 90,110
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 8,029,930 0 8,029,930 8,029,930
Less Total Deductions 1,279,749 0 1,279,749 1,279,749
Total Taxable Value 6,750,181 0 6,750,181 6,750,181

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's office 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 school 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 6,798,251 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,750,181 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 6,722,841 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,674,771 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 6,918,251 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 6,798,251 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,750,181 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 6,722,841 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,674,771 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,918,251 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 48,070 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 75,410 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 120,000 Loss to the second most recent increase in the state-mandated homestead exemption

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


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174-902-02/Cushing ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 59,365,110 0.9567 62,051,185 59,365,110
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,859,780 N/A 2,859,780 2,859,780
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,210,426 1.0541 14,429,195 15,210,426
D2 - FARM & RANCH IMP 7,819,390 N/A 7,819,390 7,819,390
E - NON-AG LAND AND IMPROVEMENTS 75,984,250 0.8835 86,007,596 75,984,250
F1 - COMMERCIAL REAL 4,459,150 N/A 4,459,150 4,459,150
F2 - INDUSTRIAL REAL 256,230 N/A 256,230 256,230
G - ALL MINERALS 16,690,240 N/A 16,690,240 16,690,240
J - ALL UTILITIES 85,449,890 0.9357 91,319,145 85,449,890
L1 - COMMERCIAL PERSONAL 1,569,320 N/A 1,569,320 1,569,320
L2 - INDUSTRIAL PERSONAL 600,990 N/A 600,990 600,990
M1 - MOBILE HOMES 6,309,190 N/A 6,309,190 6,309,190
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 296,870 N/A 296,870 296,870
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 276,870,836 294,668,281 276,870,836
Less Total Deductions 69,169,937 71,453,477 69,169,937
Total Taxable Value 207,700,899 223,214,804 207,700,899

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's office 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 school 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 216,845,219 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 207,700,899 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 208,403,689 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 199,259,369 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 226,485,219 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 216,845,219 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 207,700,899 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 208,403,689 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 199,259,369 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 226,485,219 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,144,320 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,441,530 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 9,640,000 Loss to the second most recent increase in the state-mandated homestead exemption

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