taxes Property Tax Assistance

2023 ISD Summary Worksheet

174-Nacogdoches/Nacogdoches County

174-908/Central Heights ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 168,404,611 N/A 168,404,611 168,404,611
B - MULTIFAMILY 1,210,050 N/A 1,210,050 1,210,050
C1 - VACANT LOTS 3,376,070 N/A 3,376,070 3,376,070
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,262,617 N/A 5,262,617 5,262,617
D2 - FARM & RANCH IMP 9,276,602 N/A 9,276,602 9,276,602
E - NON-AG LAND AND IMPROVEMENTS 70,067,994 N/A 70,067,994 70,067,994
F1 - COMMERCIAL REAL 9,712,360 N/A 9,712,360 9,712,360
F2 - INDUSTRIAL REAL 1,808,090 N/A 1,808,090 1,808,090
G - ALL MINERALS 1,394,230 N/A 1,394,230 1,394,230
J - ALL UTILITIES 10,952,260 N/A 10,952,260 10,952,260
L1 - COMMERCIAL PERSONAL 2,161,500 N/A 2,161,500 2,161,500
L2 - INDUSTRIAL PERSONAL 8,047,930 N/A 8,047,930 8,047,930
M1 - MOBILE HOMES 3,139,476 N/A 3,139,476 3,139,476
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 240,000 N/A 240,000 240,000
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 295,053,790 0 295,053,790 295,053,790
Less Total Deductions 115,063,552 0 115,063,552 115,063,552
Total Taxable Value 179,990,238 0 179,990,238 179,990,238

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 210,750,884 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 179,990,238 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 196,297,270 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 165,536,624 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 226,545,884 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 237,075,884 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 186,100,432 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 210,750,884 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 179,990,238 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 196,297,270 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 165,536,624 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 226,545,884 T13 plus the loss to the chapter 313 agreement
T16 237,075,884 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 186,100,432 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,760,646 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 14,453,614 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,795,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,530,000 Loss to Second Previous Homestead Increase

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 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 168,404,611 N/A 168,404,611 168,404,611
B - MULTIFAMILY 1,210,050 N/A 1,210,050 1,210,050
C1 - VACANT LOTS 3,376,070 N/A 3,376,070 3,376,070
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,262,617 N/A 5,262,617 5,262,617
D2 - FARM & RANCH IMP 9,276,602 N/A 9,276,602 9,276,602
E - NON-AG LAND AND IMPROVEMENTS 70,067,994 N/A 70,067,994 70,067,994
F1 - COMMERCIAL REAL 9,712,360 N/A 9,712,360 9,712,360
F2 - INDUSTRIAL REAL 1,808,090 N/A 1,808,090 1,808,090
G - ALL MINERALS 1,394,230 N/A 1,394,230 1,394,230
J - ALL UTILITIES 10,952,260 N/A 10,952,260 10,952,260
L1 - COMMERCIAL PERSONAL 2,161,500 N/A 2,161,500 2,161,500
L2 - INDUSTRIAL PERSONAL 8,047,930 N/A 8,047,930 8,047,930
M1 - MOBILE HOMES 3,139,476 N/A 3,139,476 3,139,476
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 240,000 N/A 240,000 240,000
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 295,053,790 295,053,790 295,053,790
Less Total Deductions 115,063,552 115,063,552 115,063,552
Total Taxable Value 179,990,238 179,990,238 179,990,238

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 210,750,884 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 179,990,238 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 196,297,270 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 165,536,624 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 226,545,884 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 237,075,884 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 186,100,432 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 210,750,884 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 179,990,238 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 196,297,270 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 165,536,624 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 226,545,884 T13 plus the loss to the chapter 313 agreement
T16 237,075,884 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 186,100,432 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 30,760,646 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 14,453,614 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,795,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 10,530,000 Loss to Second Previous Homestead Increase