taxes Property Tax Assistance

2022 ISD Summary Worksheet

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 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

T1 T2 T3 T4 T13
210,046,968 200,950,718 201,680,848 192,584,598 219,566,968


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
9,096,250 8,366,120 9,520,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
210,046,968 200,950,718 201,680,848 192,584,598 219,566,968

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement

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

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 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

T1 T2 T3 T4 T13
6,798,251 6,750,181 6,722,841 6,674,771 6,918,251


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
48,070 75,410 120,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
6,798,251 6,750,181 6,722,841 6,674,771 6,918,251

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement

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

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 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

T1 T2 T3 T4 T13
216,845,219 207,700,899 208,403,689 199,259,369 226,485,219


Loss to the
Increase in the
State-Mandated Homestead
Exemption
50 % of the loss
to the Local Optional
Percentage Homestead
Exemption
Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
9,144,320 8,441,530 9,640,000


T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = T1 minus 50 % of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7 T8 T9 T10 T14
216,845,219 207,700,899 208,403,689 199,259,369 226,485,219

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = T7 minus 50 % of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

T14 = T13 plus the loss to the chapter 313 agreement