taxes Property Tax Assistance

2023 ISD Summary Worksheet

Cayuga ISD (all splits)   Anderson County  

001-Anderson/Anderson County

001-902/Cayuga ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 40,973,893 0.8761 46,768,512 40,973,893
B - MULTIFAMILY 499,407 N/A 499,407 499,407
C1 - VACANT LOTS 47,195 N/A 47,195 47,195
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,810,663 1.1153 10,590,147 11,810,663
D2 - FARM & RANCH IMP 299,516 N/A 299,516 299,516
E - NON-AG LAND AND IMPROVEMENTS 233,175,509 1.0383 224,574,313 233,175,509
F1 - COMMERCIAL REAL 8,811,145 N/A 8,811,145 8,811,145
F2 - INDUSTRIAL REAL 796,940 N/A 796,940 796,940
G - ALL MINERALS 25,199,352 1.0494 24,013,105 25,199,352
J - ALL UTILITIES 76,420,372 0.9471 80,688,810 76,420,372
L1 - COMMERCIAL PERSONAL 3,725,413 N/A 3,725,413 3,725,413
L2 - INDUSTRIAL PERSONAL 129,349,500 N/A 129,349,500 129,349,500
M1 - MOBILE HOMES 11,249,118 N/A 11,249,118 11,249,118
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 542,358,023 0 541,413,121 542,358,023
Less Total Deductions 117,817,480 0 128,536,268 117,817,480
Total Taxable Value 424,540,543 0 412,876,853 424,540,543

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

Measure Value Description
T1 447,826,690 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 424,540,543 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 438,327,629 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 415,041,482 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 458,746,690 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 466,026,690 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 431,931,302 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 447,826,690 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 424,540,543 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 438,327,629 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 415,041,482 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 458,746,690 T13 plus the loss to the chapter 313 agreement
T16 466,026,690 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 431,931,302 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,286,147 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,499,061 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,920,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,280,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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001-902-02/Cayuga ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 40,973,893 0.8761 46,768,512 40,973,893
B - MULTIFAMILY 499,407 N/A 499,407 499,407
C1 - VACANT LOTS 47,195 N/A 47,195 47,195
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,810,663 1.1153 10,590,147 11,810,663
D2 - FARM & RANCH IMP 299,516 N/A 299,516 299,516
E - NON-AG LAND AND IMPROVEMENTS 233,175,509 1.0383 224,574,313 233,175,509
F1 - COMMERCIAL REAL 8,811,145 N/A 8,811,145 8,811,145
F2 - INDUSTRIAL REAL 796,940 N/A 796,940 796,940
G - ALL MINERALS 25,199,352 1.0494 24,013,105 25,199,352
J - ALL UTILITIES 76,420,372 0.9471 80,688,810 76,420,372
L1 - COMMERCIAL PERSONAL 3,725,413 N/A 3,725,413 3,725,413
L2 - INDUSTRIAL PERSONAL 129,349,500 N/A 129,349,500 129,349,500
M1 - MOBILE HOMES 11,249,118 N/A 11,249,118 11,249,118
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 542,358,023 541,413,121 542,358,023
Less Total Deductions 117,817,480 128,536,268 117,817,480
Total Taxable Value 424,540,543 412,876,853 424,540,543

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

Measure Value Description
T1 447,826,690 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 424,540,543 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 438,327,629 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 415,041,482 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 458,746,690 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 466,026,690 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 431,931,302 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 447,826,690 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 424,540,543 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 438,327,629 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 415,041,482 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 458,746,690 T13 plus the loss to the chapter 313 agreement
T16 466,026,690 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 431,931,302 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,286,147 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,499,061 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 10,920,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,280,000 Loss to Second Previous Homestead Increase

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