taxes Property Tax Assistance

2022 ISD Summary Worksheet

Central Heights ISD (all splits)   Nacogdoches County  

174-Nacogdoches/Nacogdoches County

174-908/Central Heights ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 123,668,092 1.0281 120,287,999 123,668,092
B - MULTIFAMILY 1,145,710 N/A 1,145,710 1,145,710
C1 - VACANT LOTS 3,778,880 N/A 3,778,880 3,778,880
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,924,790 1.0807 5,482,249 5,924,790
D2 - FARM & RANCH IMP 8,685,940 N/A 8,685,940 8,685,940
E - NON-AG LAND AND IMPROVEMENTS 87,826,900 0.8891 98,781,802 87,826,900
F1 - COMMERCIAL REAL 8,634,140 N/A 8,634,140 8,634,140
F2 - INDUSTRIAL REAL 1,359,470 N/A 1,359,470 1,359,470
G - ALL MINERALS 931,260 N/A 931,260 931,260
J - ALL UTILITIES 9,564,840 N/A 9,564,840 9,564,840
L1 - COMMERCIAL PERSONAL 1,607,420 N/A 1,607,420 1,607,420
L2 - INDUSTRIAL PERSONAL 5,979,700 N/A 5,979,700 5,979,700
M1 - MOBILE HOMES 6,111,410 N/A 6,111,410 6,111,410
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 511,610 N/A 511,610 511,610
S - SPECIAL INVENTORY 52,980 N/A 52,980 52,980
Subtotal 265,783,142 0 272,915,410 265,783,142
Less Total Deductions 75,791,673 0 74,036,273 75,791,673
Total Taxable Value 189,991,469 0 198,879,137 189,991,469

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 200,591,589 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 189,991,469 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 186,410,589 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 175,810,469 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 210,701,589 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 200,591,589 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 189,991,469 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 186,410,589 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 175,810,469 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 210,701,589 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 10,600,120 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 14,181,000 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,110,000 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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174-908-02/Central Heights ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 123,668,092 1.0281 120,287,999 123,668,092
B - MULTIFAMILY 1,145,710 N/A 1,145,710 1,145,710
C1 - VACANT LOTS 3,778,880 N/A 3,778,880 3,778,880
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,924,790 1.0807 5,482,249 5,924,790
D2 - FARM & RANCH IMP 8,685,940 N/A 8,685,940 8,685,940
E - NON-AG LAND AND IMPROVEMENTS 87,826,900 0.8891 98,781,802 87,826,900
F1 - COMMERCIAL REAL 8,634,140 N/A 8,634,140 8,634,140
F2 - INDUSTRIAL REAL 1,359,470 N/A 1,359,470 1,359,470
G - ALL MINERALS 931,260 N/A 931,260 931,260
J - ALL UTILITIES 9,564,840 N/A 9,564,840 9,564,840
L1 - COMMERCIAL PERSONAL 1,607,420 N/A 1,607,420 1,607,420
L2 - INDUSTRIAL PERSONAL 5,979,700 N/A 5,979,700 5,979,700
M1 - MOBILE HOMES 6,111,410 N/A 6,111,410 6,111,410
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 511,610 N/A 511,610 511,610
S - SPECIAL INVENTORY 52,980 N/A 52,980 52,980
Subtotal 265,783,142 272,915,410 265,783,142
Less Total Deductions 75,791,673 74,036,273 75,791,673
Total Taxable Value 189,991,469 198,879,137 189,991,469

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 200,591,589 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 189,991,469 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 186,410,589 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 175,810,469 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 210,701,589 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 200,591,589 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 189,991,469 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 186,410,589 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 175,810,469 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 210,701,589 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 10,600,120 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 14,181,000 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,110,000 Loss to the second most recent increase in the state-mandated homestead exemption

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