taxes Property Tax Assistance

2022 ISD Summary Worksheet

Garrison ISD (all splits)   Nacogdoches County   Rusk County  

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'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 157,308,404 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 150,047,124 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 149,541,554 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 142,280,274 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 164,498,404 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 157,308,404 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 150,047,124 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 149,541,554 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 142,280,274 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 164,498,404 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 7,261,280 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 7,766,850 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 7,190,000 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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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'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 20,134,942 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 19,526,132 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 19,284,927 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 18,676,117 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 21,244,942 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 20,134,942 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 19,526,132 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 19,284,927 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 18,676,117 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 21,244,942 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 608,810 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 850,015 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,110,000 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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174-903-02/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'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 177,443,346 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 169,573,256 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 168,826,481 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 160,956,391 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 185,743,346 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 177,443,346 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 169,573,256 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 168,826,481 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 160,956,391 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 185,743,346 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 7,870,090 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,616,865 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,300,000 Loss to the second most recent increase in the state-mandated homestead exemption

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