taxes Property Tax Assistance

2022 ISD Summary Worksheet

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 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
200,591,589 189,991,469 186,410,589 175,810,469 210,701,589


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
10,600,120 14,181,000 10,110,000


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
200,591,589 189,991,469 186,410,589 175,810,469 210,701,589

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

174-908-02/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 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
200,591,589 189,991,469 186,410,589 175,810,469 210,701,589


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
10,600,120 14,181,000 10,110,000


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
200,591,589 189,991,469 186,410,589 175,810,469 210,701,589

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