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