taxes Property Tax Assistance

2022 ISD Summary Worksheet

201-Rusk/Rusk County

201-914/West Rusk County CISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	146,707,360	0.9035	162,376,713	146,707,360
B - MULTIFAMILY	5,536,253	N/A	5,536,253	5,536,253
C1 - VACANT LOTS	6,429,390	N/A	6,429,390	6,429,390
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	5,494,110	1.1936	4,602,934	5,494,110
D2 - FARM & RANCH IMP	7,137,780	N/A	7,137,780	7,137,780
E - NON-AG LAND AND IMPROVEMENTS	64,155,800	0.9941	64,536,566	64,155,800
F1 - COMMERCIAL REAL	6,101,696	N/A	6,101,696	6,101,696
F2 - INDUSTRIAL REAL	5,497,080	N/A	5,497,080	5,497,080
G - ALL MINERALS	141,080,540	1.0152	138,968,223	141,080,540
J - ALL UTILITIES	64,230,050	0.9393	68,380,762	64,230,050
L1 - COMMERCIAL PERSONAL	2,620,990	N/A	2,620,990	2,620,990
L2 - INDUSTRIAL PERSONAL	50,555,720	N/A	50,555,720	50,555,720
M1 - MOBILE HOMES	6,823,160	N/A	6,823,160	6,823,160
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	17,440	N/A	17,440	17,440
Subtotal	512,387,369	0	529,584,707	512,387,369
Less Total Deductions	84,802,560	0	91,557,401	84,802,560
Total Taxable Value	427,584,809	0	438,027,306	427,584,809

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
441,094,199	427,584,809	428,300,074	414,790,684	454,804,199

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
13,509,390	12,794,125	13,710,000

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
441,094,199	427,584,809	428,300,074	414,790,684	454,804,199

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

201-914-02/West Rusk County CISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	146,707,360	0.9035	162,376,713	146,707,360
B - MULTIFAMILY	5,536,253	N/A	5,536,253	5,536,253
C1 - VACANT LOTS	6,429,390	N/A	6,429,390	6,429,390
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	5,494,110	1.1936	4,602,934	5,494,110
D2 - FARM & RANCH IMP	7,137,780	N/A	7,137,780	7,137,780
E - NON-AG LAND AND IMPROVEMENTS	64,155,800	0.9941	64,536,566	64,155,800
F1 - COMMERCIAL REAL	6,101,696	N/A	6,101,696	6,101,696
F2 - INDUSTRIAL REAL	5,497,080	N/A	5,497,080	5,497,080
G - ALL MINERALS	141,080,540	1.0152	138,968,223	141,080,540
J - ALL UTILITIES	64,230,050	0.9393	68,380,762	64,230,050
L1 - COMMERCIAL PERSONAL	2,620,990	N/A	2,620,990	2,620,990
L2 - INDUSTRIAL PERSONAL	50,555,720	N/A	50,555,720	50,555,720
M1 - MOBILE HOMES	6,823,160	N/A	6,823,160	6,823,160
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	17,440	N/A	17,440	17,440
Subtotal	512,387,369		529,584,707	512,387,369
Less Total Deductions	84,802,560		91,557,401	84,802,560
Total Taxable Value	427,584,809		438,027,306	427,584,809

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
441,094,199	427,584,809	428,300,074	414,790,684	454,804,199

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
13,509,390	12,794,125	13,710,000

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
441,094,199	427,584,809	428,300,074	414,790,684	454,804,199

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