taxes Property Tax Assistance

2022 ISD Summary Worksheet

201-Rusk /Rusk County

201-902/Henderson ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 784,346,240 0.9110 860,972,821 784,346,240
B - MULTIFAMILY 28,024,166 N/A 28,024,166 28,024,166
C1 - VACANT LOTS 20,978,480 N/A 20,978,480 20,978,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,474,623 1.1532 20,356,537 23,474,623
D2 - FARM & RANCH IMP 14,289,200 N/A 14,289,200 14,289,200
E - NON-AG LAND AND IMPROVEMENTS 198,925,100 0.8939 222,536,190 198,925,100
F1 - COMMERCIAL REAL 206,000,411 0.9711 212,130,997 206,000,411
F2 - INDUSTRIAL REAL 188,944,452 N/A 188,944,452 188,944,452
G - ALL MINERALS 240,458,430 1.0090 238,313,608 240,458,430
J - ALL UTILITIES 249,258,480 0.8967 277,973,101 249,258,480
L1 - COMMERCIAL PERSONAL 66,008,330 N/A 66,008,330 66,008,330
L2 - INDUSTRIAL PERSONAL 163,880,210 N/A 163,880,210 163,880,210
M1 - MOBILE HOMES 11,617,160 N/A 11,617,160 11,617,160
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,247,070 N/A 8,247,070 8,247,070
Subtotal 2,204,452,352 0 2,334,272,322 2,204,452,352
Less Total Deductions 424,900,281 0 458,289,517 424,900,281
Total Taxable Value 1,779,552,071 0 1,875,982,805 1,779,552,071

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
1,838,445,095 1,779,552,071 1,773,705,435 1,714,812,411 1,886,275,095


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
58,893,024 64,739,660 47,830,000


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
1,838,445,095 1,779,552,071 1,773,705,435 1,714,812,411 1,886,275,095

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

201-902-02/Henderson ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 784,346,240 0.9110 860,972,821 784,346,240
B - MULTIFAMILY 28,024,166 N/A 28,024,166 28,024,166
C1 - VACANT LOTS 20,978,480 N/A 20,978,480 20,978,480
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 23,474,623 1.1532 20,356,537 23,474,623
D2 - FARM & RANCH IMP 14,289,200 N/A 14,289,200 14,289,200
E - NON-AG LAND AND IMPROVEMENTS 198,925,100 0.8939 222,536,190 198,925,100
F1 - COMMERCIAL REAL 206,000,411 0.9711 212,130,997 206,000,411
F2 - INDUSTRIAL REAL 188,944,452 N/A 188,944,452 188,944,452
G - ALL MINERALS 240,458,430 1.0090 238,313,608 240,458,430
J - ALL UTILITIES 249,258,480 0.8967 277,973,101 249,258,480
L1 - COMMERCIAL PERSONAL 66,008,330 N/A 66,008,330 66,008,330
L2 - INDUSTRIAL PERSONAL 163,880,210 N/A 163,880,210 163,880,210
M1 - MOBILE HOMES 11,617,160 N/A 11,617,160 11,617,160
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 8,247,070 N/A 8,247,070 8,247,070
Subtotal 2,204,452,352 2,334,272,322 2,204,452,352
Less Total Deductions 424,900,281 458,289,517 424,900,281
Total Taxable Value 1,779,552,071 1,875,982,805 1,779,552,071

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
1,838,445,095 1,779,552,071 1,773,705,435 1,714,812,411 1,886,275,095


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
58,893,024 64,739,660 47,830,000


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
1,838,445,095 1,779,552,071 1,773,705,435 1,714,812,411 1,886,275,095

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