taxes Property Tax Assistance

2022 ISD Summary Worksheet

174-Nacogdoches/Nacogdoches County

174-903/Garrison ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 65,434,680 0.9304 70,329,622 65,434,680
B - MULTIFAMILY 409,930 N/A 409,930 409,930
C1 - VACANT LOTS 1,938,580 N/A 1,938,580 1,938,580
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,312,830 1.0627 7,822,428 8,312,830
D2 - FARM & RANCH IMP 8,300,800 N/A 8,300,800 8,300,800
E - NON-AG LAND AND IMPROVEMENTS 51,886,260 0.9589 54,110,189 51,886,260
F1 - COMMERCIAL REAL 10,377,720 0.9118 11,381,575 10,377,720
F2 - INDUSTRIAL REAL 395,880 N/A 395,880 395,880
G - ALL MINERALS 4,851,590 N/A 4,851,590 4,851,590
J - ALL UTILITIES 38,314,050 0.9411 40,711,986 38,314,050
L1 - COMMERCIAL PERSONAL 2,962,030 N/A 2,962,030 2,962,030
L2 - INDUSTRIAL PERSONAL 3,364,120 N/A 3,364,120 3,364,120
M1 - MOBILE HOMES 5,318,320 N/A 5,318,320 5,318,320
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 116,700 N/A 116,700 116,700
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 201,983,490 0 212,013,750 201,983,490
Less Total Deductions 51,936,366 0 55,053,028 51,936,366
Total Taxable Value 150,047,124 0 156,960,722 150,047,124

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

T1 T2 T3 T4 T13
157,308,404 150,047,124 149,541,554 142,280,274 164,498,404


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
7,261,280 7,766,850 7,190,000


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
157,308,404 150,047,124 149,541,554 142,280,274 164,498,404

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

201-Rusk/Rusk County

174-903/Garrison ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 8,100,930 0.8596 9,424,069 8,100,930
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,145,080 N/A 1,145,080 1,145,080
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,194,279 1.1910 1,002,749 1,194,279
D2 - FARM & RANCH IMP 1,930,950 0.8061 2,395,422 1,930,950
E - NON-AG LAND AND IMPROVEMENTS 9,049,060 1.0243 8,834,384 9,049,060
F1 - COMMERCIAL REAL 9,200 N/A 9,200 9,200
F2 - INDUSTRIAL REAL 68,830 N/A 68,830 68,830
G - ALL MINERALS 427,350 N/A 427,350 427,350
J - ALL UTILITIES 2,487,370 0.9445 2,633,531 2,487,370
L1 - COMMERCIAL PERSONAL 30,420 N/A 30,420 30,420
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 1,256,730 N/A 1,256,730 1,256,730
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 25,700,199 0 27,227,765 25,700,199
Less Total Deductions 6,174,067 0 6,866,596 6,174,067
Total Taxable Value 19,526,132 0 20,361,169 19,526,132

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
20,134,942 19,526,132 19,284,927 18,676,117 21,244,942


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
608,810 850,015 1,110,000


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
20,134,942 19,526,132 19,284,927 18,676,117 21,244,942

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

174-903-02/Garrison ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 73,535,610 0.9220 79,753,691 73,535,610
B - MULTIFAMILY 409,930 N/A 409,930 409,930
C1 - VACANT LOTS 3,083,660 N/A 3,083,660 3,083,660
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 9,507,109 1.0773 8,825,177 9,507,109
D2 - FARM & RANCH IMP 10,231,750 0.9566 10,696,222 10,231,750
E - NON-AG LAND AND IMPROVEMENTS 60,935,320 0.9681 62,944,573 60,935,320
F1 - COMMERCIAL REAL 10,386,920 0.9119 11,390,775 10,386,920
F2 - INDUSTRIAL REAL 464,710 N/A 464,710 464,710
G - ALL MINERALS 5,278,940 N/A 5,278,940 5,278,940
J - ALL UTILITIES 40,801,420 0.9413 43,345,517 40,801,420
L1 - COMMERCIAL PERSONAL 2,992,450 N/A 2,992,450 2,992,450
L2 - INDUSTRIAL PERSONAL 3,364,120 N/A 3,364,120 3,364,120
M1 - MOBILE HOMES 6,575,050 N/A 6,575,050 6,575,050
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 116,700 N/A 116,700 116,700
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 227,683,689 239,241,515 227,683,689
Less Total Deductions 58,110,433 61,919,624 58,110,433
Total Taxable Value 169,573,256 177,321,891 169,573,256

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
177,443,346 169,573,256 168,826,481 160,956,391 185,743,346


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
7,870,090 8,616,865 8,300,000


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
177,443,346 169,573,256 168,826,481 160,956,391 185,743,346

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