taxes Property Tax Assistance

2022 ISD Summary Worksheet

174-Nacogdoches/Nacogdoches County

174-904/Nacogdoches ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,683,497,873	0.9768	1,723,482,671	1,683,497,873
B - MULTIFAMILY	336,360,609	1.0359	324,703,745	336,360,609
C1 - VACANT LOTS	48,328,390	N/A	48,328,390	48,328,390
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	17,268,780	1.0735	16,086,750	17,268,780
D2 - FARM & RANCH IMP	19,092,270	N/A	19,092,270	19,092,270
E - NON-AG LAND AND IMPROVEMENTS	250,639,450	1.0188	246,014,380	250,639,450
F1 - COMMERCIAL REAL	570,625,836	0.9523	599,208,060	570,625,836
F2 - INDUSTRIAL REAL	58,237,060	N/A	58,237,060	58,237,060
G - ALL MINERALS	10,087,890	N/A	10,087,890	10,087,890
J - ALL UTILITIES	137,177,810	N/A	137,177,810	137,177,810
L1 - COMMERCIAL PERSONAL	150,394,230	0.9265	162,325,127	150,394,230
L2 - INDUSTRIAL PERSONAL	235,859,400	N/A	235,859,400	235,859,400
M1 - MOBILE HOMES	24,280,200	N/A	24,280,200	24,280,200
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	6,716,200	N/A	6,716,200	6,716,200
S - SPECIAL INVENTORY	20,306,510	N/A	20,306,510	20,306,510
Subtotal	3,568,872,508	0	3,631,906,463	3,568,872,508
Less Total Deductions	759,267,202	0	776,240,745	759,267,202
Total Taxable Value	2,809,605,306	0	2,855,665,718	2,809,605,306

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
2,907,637,296	2,809,605,306	2,778,953,016	2,680,921,026	2,992,907,296

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
98,031,990	128,684,280	85,270,000

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
2,907,637,296	2,809,605,306	2,778,953,016	2,680,921,026	2,992,907,296

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

174-904-02/Nacogdoches ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,683,497,873	0.9768	1,723,482,671	1,683,497,873
B - MULTIFAMILY	336,360,609	1.0359	324,703,745	336,360,609
C1 - VACANT LOTS	48,328,390	N/A	48,328,390	48,328,390
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	17,268,780	1.0735	16,086,750	17,268,780
D2 - FARM & RANCH IMP	19,092,270	N/A	19,092,270	19,092,270
E - NON-AG LAND AND IMPROVEMENTS	250,639,450	1.0188	246,014,380	250,639,450
F1 - COMMERCIAL REAL	570,625,836	0.9523	599,208,060	570,625,836
F2 - INDUSTRIAL REAL	58,237,060	N/A	58,237,060	58,237,060
G - ALL MINERALS	10,087,890	N/A	10,087,890	10,087,890
J - ALL UTILITIES	137,177,810	N/A	137,177,810	137,177,810
L1 - COMMERCIAL PERSONAL	150,394,230	0.9265	162,325,127	150,394,230
L2 - INDUSTRIAL PERSONAL	235,859,400	N/A	235,859,400	235,859,400
M1 - MOBILE HOMES	24,280,200	N/A	24,280,200	24,280,200
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	6,716,200	N/A	6,716,200	6,716,200
S - SPECIAL INVENTORY	20,306,510	N/A	20,306,510	20,306,510
Subtotal	3,568,872,508		3,631,906,463	3,568,872,508
Less Total Deductions	759,267,202		776,240,745	759,267,202
Total Taxable Value	2,809,605,306		2,855,665,718	2,809,605,306

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
2,907,637,296	2,809,605,306	2,778,953,016	2,680,921,026	2,992,907,296

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
98,031,990	128,684,280	85,270,000

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
2,907,637,296	2,809,605,306	2,778,953,016	2,680,921,026	2,992,907,296

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