taxes Property Tax Assistance

2022 ISD Summary Worksheet

174-Nacogdoches /Nacogdoches County

174-902/Cushing ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	58,639,830	0.9562	61,325,905	58,639,830
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	2,714,090	N/A	2,714,090	2,714,090
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	14,451,496	1.0571	13,670,265	14,451,496
D2 - FARM & RANCH IMP	7,525,620	N/A	7,525,620	7,525,620
E - NON-AG LAND AND IMPROVEMENTS	74,490,530	0.8814	84,513,876	74,490,530
F1 - COMMERCIAL REAL	4,459,150	N/A	4,459,150	4,459,150
F2 - INDUSTRIAL REAL	256,230	N/A	256,230	256,230
G - ALL MINERALS	16,663,660	N/A	16,663,660	16,663,660
J - ALL UTILITIES	80,954,040	0.8892	91,041,430	80,954,040
L1 - COMMERCIAL PERSONAL	1,569,320	N/A	1,569,320	1,569,320
L2 - INDUSTRIAL PERSONAL	600,990	N/A	600,990	600,990
M1 - MOBILE HOMES	6,219,080	N/A	6,219,080	6,219,080
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	296,870	N/A	296,870	296,870
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	268,840,906	0	290,856,486	268,840,906
Less Total Deductions	67,890,188	0	70,173,728	67,890,188
Total Taxable Value	200,950,718	0	220,682,758	200,950,718

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
210,046,968	200,950,718	201,680,848	192,584,598	219,566,968

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
9,096,250	8,366,120	9,520,000

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
210,046,968	200,950,718	201,680,848	192,584,598	219,566,968

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

201-Rusk /Rusk County

174-902/Cushing ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	725,280	N/A	725,280	725,280
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	145,690	N/A	145,690	145,690
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	758,930	N/A	758,930	758,930
D2 - FARM & RANCH IMP	293,770	N/A	293,770	293,770
E - NON-AG LAND AND IMPROVEMENTS	1,493,720	N/A	1,493,720	1,493,720
F1 - COMMERCIAL REAL	0	N/A	0	0
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	26,580	N/A	26,580	26,580
J - ALL UTILITIES	4,495,850	N/A	4,495,850	4,495,850
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	90,110	N/A	90,110	90,110
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	8,029,930	0	8,029,930	8,029,930
Less Total Deductions	1,279,749	0	1,279,749	1,279,749
Total Taxable Value	6,750,181	0	6,750,181	6,750,181

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
6,798,251	6,750,181	6,722,841	6,674,771	6,918,251

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
48,070	75,410	120,000

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
6,798,251	6,750,181	6,722,841	6,674,771	6,918,251

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

174-902-02/Cushing ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	59,365,110	0.9567	62,051,185	59,365,110
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	2,859,780	N/A	2,859,780	2,859,780
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	15,210,426	1.0541	14,429,195	15,210,426
D2 - FARM & RANCH IMP	7,819,390	N/A	7,819,390	7,819,390
E - NON-AG LAND AND IMPROVEMENTS	75,984,250	0.8835	86,007,596	75,984,250
F1 - COMMERCIAL REAL	4,459,150	N/A	4,459,150	4,459,150
F2 - INDUSTRIAL REAL	256,230	N/A	256,230	256,230
G - ALL MINERALS	16,690,240	N/A	16,690,240	16,690,240
J - ALL UTILITIES	85,449,890	0.8944	95,537,280	85,449,890
L1 - COMMERCIAL PERSONAL	1,569,320	N/A	1,569,320	1,569,320
L2 - INDUSTRIAL PERSONAL	600,990	N/A	600,990	600,990
M1 - MOBILE HOMES	6,309,190	N/A	6,309,190	6,309,190
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	296,870	N/A	296,870	296,870
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	276,870,836		298,886,416	276,870,836
Less Total Deductions	69,169,937		71,453,477	69,169,937
Total Taxable Value	207,700,899		227,432,939	207,700,899

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
216,845,219	207,700,899	208,403,689	199,259,369	226,485,219

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
9,144,320	8,441,530	9,640,000

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
216,845,219	207,700,899	208,403,689	199,259,369	226,485,219

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