taxes Property Tax Assistance

2022 ISD Summary Worksheet

Henderson ISD (all splits)   Rusk County  

201-Rusk/Rusk County

201-902/Henderson ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 784,346,240 0.9110 860,972,821 784,346,240
B - MULTIFAMILY 28,024,166 N/A 28,024,166 28,024,166
C1 - VACANT LOTS 20,978,480 N/A 20,978,480 20,978,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,474,623 1.1532 20,356,537 23,474,623
D2 - FARM & RANCH IMP 14,289,200 N/A 14,289,200 14,289,200
E - NON-AG LAND AND IMPROVEMENTS 198,925,100 0.8939 222,536,190 198,925,100
F1 - COMMERCIAL REAL 206,000,411 0.9711 212,130,997 206,000,411
F2 - INDUSTRIAL REAL 188,944,452 N/A 188,944,452 188,944,452
G - ALL MINERALS 240,458,430 1.0090 238,313,608 240,458,430
J - ALL UTILITIES 249,258,480 0.9501 262,349,732 249,258,480
L1 - COMMERCIAL PERSONAL 66,008,330 N/A 66,008,330 66,008,330
L2 - INDUSTRIAL PERSONAL 163,880,210 N/A 163,880,210 163,880,210
M1 - MOBILE HOMES 11,617,160 N/A 11,617,160 11,617,160
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,247,070 N/A 8,247,070 8,247,070
Subtotal 2,204,452,352 0 2,318,648,953 2,204,452,352
Less Total Deductions 424,900,281 0 458,289,517 424,900,281
Total Taxable Value 1,779,552,071 0 1,860,359,436 1,779,552,071

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 1,838,445,095 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,779,552,071 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,773,705,435 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,714,812,411 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,886,275,095 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 1,838,445,095 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,779,552,071 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,773,705,435 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,714,812,411 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,886,275,095 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 58,893,024 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 64,739,660 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 47,830,000 Loss to the second most recent increase in the state-mandated homestead exemption

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


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201-902-02/Henderson ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 784,346,240 0.9110 860,972,821 784,346,240
B - MULTIFAMILY 28,024,166 N/A 28,024,166 28,024,166
C1 - VACANT LOTS 20,978,480 N/A 20,978,480 20,978,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,474,623 1.1532 20,356,537 23,474,623
D2 - FARM & RANCH IMP 14,289,200 N/A 14,289,200 14,289,200
E - NON-AG LAND AND IMPROVEMENTS 198,925,100 0.8939 222,536,190 198,925,100
F1 - COMMERCIAL REAL 206,000,411 0.9711 212,130,997 206,000,411
F2 - INDUSTRIAL REAL 188,944,452 N/A 188,944,452 188,944,452
G - ALL MINERALS 240,458,430 1.0090 238,313,608 240,458,430
J - ALL UTILITIES 249,258,480 0.9501 262,349,732 249,258,480
L1 - COMMERCIAL PERSONAL 66,008,330 N/A 66,008,330 66,008,330
L2 - INDUSTRIAL PERSONAL 163,880,210 N/A 163,880,210 163,880,210
M1 - MOBILE HOMES 11,617,160 N/A 11,617,160 11,617,160
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,247,070 N/A 8,247,070 8,247,070
Subtotal 2,204,452,352 2,318,648,953 2,204,452,352
Less Total Deductions 424,900,281 458,289,517 424,900,281
Total Taxable Value 1,779,552,071 1,860,359,436 1,779,552,071

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 1,838,445,095 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,779,552,071 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,773,705,435 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,714,812,411 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,886,275,095 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 1,838,445,095 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,779,552,071 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,773,705,435 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,714,812,411 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,886,275,095 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 58,893,024 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 64,739,660 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 47,830,000 Loss to the second most recent increase in the state-mandated homestead exemption

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