taxes Property Tax Assistance

2022 ISD Summary Worksheet

001-Anderson /Anderson County

001-902/Cayuga ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	32,537,881	N/A	32,537,881	32,537,881
B - MULTIFAMILY	437,071	N/A	437,071	437,071
C1 - VACANT LOTS	26,100	N/A	26,100	26,100
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	10,163,329	N/A	10,163,329	10,163,329
D2 - FARM & RANCH IMP	296,205	N/A	296,205	296,205
E - NON-AG LAND AND IMPROVEMENTS	177,845,490	N/A	177,845,490	177,845,490
F1 - COMMERCIAL REAL	8,166,905	N/A	8,166,905	8,166,905
F2 - INDUSTRIAL REAL	765,888	N/A	765,888	765,888
G - ALL MINERALS	22,246,743	N/A	22,246,743	22,246,743
J - ALL UTILITIES	65,429,035	N/A	65,429,035	65,429,035
L1 - COMMERCIAL PERSONAL	2,292,811	N/A	2,292,811	2,292,811
L2 - INDUSTRIAL PERSONAL	100,679,990	N/A	100,679,990	100,679,990
M1 - MOBILE HOMES	10,292,144	N/A	10,292,144	10,292,144
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	431,179,592	0	431,179,592	431,179,592
Less Total Deductions	74,202,935	0	74,202,935	74,202,935
Total Taxable Value	356,976,657	0	356,976,657	356,976,657

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
364,162,810	356,976,657	356,229,310	349,043,157	371,182,810

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
7,186,153	7,933,500	7,020,000

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
364,162,810	356,976,657	356,229,310	349,043,157	371,182,810

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

001-902-02/Cayuga ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	32,537,881	N/A	32,537,881	32,537,881
B - MULTIFAMILY	437,071	N/A	437,071	437,071
C1 - VACANT LOTS	26,100	N/A	26,100	26,100
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	10,163,329	N/A	10,163,329	10,163,329
D2 - FARM & RANCH IMP	296,205	N/A	296,205	296,205
E - NON-AG LAND AND IMPROVEMENTS	177,845,490	N/A	177,845,490	177,845,490
F1 - COMMERCIAL REAL	8,166,905	N/A	8,166,905	8,166,905
F2 - INDUSTRIAL REAL	765,888	N/A	765,888	765,888
G - ALL MINERALS	22,246,743	N/A	22,246,743	22,246,743
J - ALL UTILITIES	65,429,035	N/A	65,429,035	65,429,035
L1 - COMMERCIAL PERSONAL	2,292,811	N/A	2,292,811	2,292,811
L2 - INDUSTRIAL PERSONAL	100,679,990	N/A	100,679,990	100,679,990
M1 - MOBILE HOMES	10,292,144	N/A	10,292,144	10,292,144
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	431,179,592		431,179,592	431,179,592
Less Total Deductions	74,202,935		74,202,935	74,202,935
Total Taxable Value	356,976,657		356,976,657	356,976,657

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
364,162,810	356,976,657	356,229,310	349,043,157	371,182,810

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
7,186,153	7,933,500	7,020,000

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
364,162,810	356,976,657	356,229,310	349,043,157	371,182,810

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