taxes Property Tax Assistance

2023 ISD Summary Worksheet

Cushing ISD (all splits)   Nacogdoches County   Rusk County  

174-Nacogdoches/Nacogdoches County

174-902/Cushing ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 97,244,846 1.0093 96,348,802 97,244,846
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,505,955 N/A 2,505,955 2,505,955
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,892,132 1.1480 11,229,664 12,892,132
D2 - FARM & RANCH IMP 7,771,889 N/A 7,771,889 7,771,889
E - NON-AG LAND AND IMPROVEMENTS 59,441,880 1.1136 53,378,125 59,441,880
F1 - COMMERCIAL REAL 5,761,320 N/A 5,761,320 5,761,320
F2 - INDUSTRIAL REAL 199,210 N/A 199,210 199,210
G - ALL MINERALS 29,340,950 1.0155 28,893,107 29,340,950
J - ALL UTILITIES 84,739,120 0.8928 94,913,889 84,739,120
L1 - COMMERCIAL PERSONAL 1,657,510 N/A 1,657,510 1,657,510
L2 - INDUSTRIAL PERSONAL 933,900 N/A 933,900 933,900
M1 - MOBILE HOMES 3,446,930 N/A 3,446,930 3,446,930
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 59,900 N/A 59,900 59,900
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 305,995,542 0 307,100,201 305,995,542
Less Total Deductions 92,295,233 0 91,716,690 92,295,233
Total Taxable Value 213,700,309 0 215,383,511 213,700,309

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 233,424,077 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 213,700,309 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 226,857,509 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 207,133,741 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 248,769,077 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 258,999,077 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 216,519,600 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 233,424,077 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 213,700,309 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 226,857,509 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 207,133,741 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 248,769,077 T13 plus the loss to the chapter 313 agreement
T16 258,999,077 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 216,519,600 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 19,723,768 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 6,566,568 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,345,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,230,000 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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201-Rusk/Rusk County

174-902/Cushing ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 487,980 N/A 487,980 487,980
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 163,460 N/A 163,460 163,460
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 705,250 N/A 705,250 705,250
D2 - FARM & RANCH IMP 348,870 N/A 348,870 348,870
E - NON-AG LAND AND IMPROVEMENTS 2,069,870 N/A 2,069,870 2,069,870
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 26,190 N/A 26,190 26,190
J - ALL UTILITIES 4,532,450 N/A 4,532,450 4,532,450
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 262,540 N/A 262,540 262,540
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 8,596,610 0 8,596,610 8,596,610
Less Total Deductions 1,284,940 0 1,284,940 1,284,940
Total Taxable Value 7,311,670 0 7,311,670 7,311,670

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 7,427,720 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,311,670 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 7,382,735 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,266,685 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,592,720 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,702,720 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 7,311,670 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 7,427,720 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,311,670 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 7,382,735 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,266,685 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,592,720 T13 plus the loss to the chapter 313 agreement
T16 7,702,720 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 7,311,670 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 116,050 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 44,985 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 165,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 110,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED


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174-902-02/Cushing ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 97,732,826 1.0093 96,836,782 97,732,826
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,669,415 N/A 2,669,415 2,669,415
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,597,382 1.1393 11,934,914 13,597,382
D2 - FARM & RANCH IMP 8,120,759 N/A 8,120,759 8,120,759
E - NON-AG LAND AND IMPROVEMENTS 61,511,750 1.1094 55,447,995 61,511,750
F1 - COMMERCIAL REAL 5,761,320 N/A 5,761,320 5,761,320
F2 - INDUSTRIAL REAL 199,210 N/A 199,210 199,210
G - ALL MINERALS 29,367,140 1.0155 28,919,297 29,367,140
J - ALL UTILITIES 89,271,570 0.8977 99,446,339 89,271,570
L1 - COMMERCIAL PERSONAL 1,657,510 N/A 1,657,510 1,657,510
L2 - INDUSTRIAL PERSONAL 933,900 N/A 933,900 933,900
M1 - MOBILE HOMES 3,709,470 N/A 3,709,470 3,709,470
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 59,900 N/A 59,900 59,900
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 314,592,152 315,696,811 314,592,152
Less Total Deductions 93,580,173 93,001,630 93,580,173
Total Taxable Value 221,011,979 222,695,181 221,011,979

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 240,851,797 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 221,011,979 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 234,240,244 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 214,400,426 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 256,361,797 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 266,701,797 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 223,831,270 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 240,851,797 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 221,011,979 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 234,240,244 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 214,400,426 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 256,361,797 T13 plus the loss to the chapter 313 agreement
T16 266,701,797 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 223,831,270 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 19,839,818 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 6,611,553 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,510,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,340,000 Loss to Second Previous Homestead Increase

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