taxes Property Tax Assistance

2024 ISD Summary Worksheet

Central Heights ISD (all splits)   Nacogdoches County  

174-Nacogdoches/Nacogdoches County

174-908/Central Heights ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 167,480,471 1.1595 144,441,976 167,480,471
B - MULTIFAMILY 2,541,860 N/A 2,541,860 2,541,860
C1 - VACANT LOTS 3,775,941 N/A 3,775,941 3,775,941
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,976,905 1.1757 5,083,809 5,976,905
D2 - FARM & RANCH IMP 9,686,519 N/A 9,686,519 9,686,519
E - NON-AG LAND AND IMPROVEMENTS 117,653,894 1.0384 113,303,057 117,653,894
F1 - COMMERCIAL REAL 12,684,800 N/A 12,684,800 12,684,800
F2 - INDUSTRIAL REAL 2,928,190 N/A 2,928,190 2,928,190
G - ALL MINERALS 992,622 N/A 992,622 992,622
J - ALL UTILITIES 10,617,760 N/A 10,617,760 10,617,760
L1 - COMMERCIAL PERSONAL 2,142,510 N/A 2,142,510 2,142,510
L2 - INDUSTRIAL PERSONAL 9,965,170 N/A 9,965,170 9,965,170
M1 - MOBILE HOMES 12,499,423 N/A 12,499,423 12,499,423
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 823,990 N/A 823,990 823,990
S - SPECIAL INVENTORY 81,170 N/A 81,170 81,170
Subtotal 359,851,225 0 331,568,797 359,851,225
Less Total Deductions 151,626,071 0 137,924,761 151,626,071
Total Taxable Value 208,225,154 0 193,644,036 208,225,154

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's office 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 school 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 246,728,179 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 208,225,154 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 229,050,725 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 190,547,700 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 262,418,179 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 272,878,179 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 222,074,663 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 246,728,179 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 208,225,154 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 229,050,725 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 190,547,700 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 262,418,179 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 272,878,179 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 222,074,663 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 38,503,025 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 17,677,454 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,690,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,460,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE LOCAL VALUE IS GREATER THAN PTAD VALUE.


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174-908-02/Central Heights ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 167,480,471 1.1595 144,441,976 167,480,471
B - MULTIFAMILY 2,541,860 N/A 2,541,860 2,541,860
C1 - VACANT LOTS 3,775,941 N/A 3,775,941 3,775,941
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,976,905 1.1757 5,083,809 5,976,905
D2 - FARM & RANCH IMP 9,686,519 N/A 9,686,519 9,686,519
E - NON-AG LAND AND IMPROVEMENTS 117,653,894 1.0384 113,303,057 117,653,894
F1 - COMMERCIAL REAL 12,684,800 N/A 12,684,800 12,684,800
F2 - INDUSTRIAL REAL 2,928,190 N/A 2,928,190 2,928,190
G - ALL MINERALS 992,622 N/A 992,622 992,622
J - ALL UTILITIES 10,617,760 N/A 10,617,760 10,617,760
L1 - COMMERCIAL PERSONAL 2,142,510 N/A 2,142,510 2,142,510
L2 - INDUSTRIAL PERSONAL 9,965,170 N/A 9,965,170 9,965,170
M1 - MOBILE HOMES 12,499,423 N/A 12,499,423 12,499,423
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 823,990 N/A 823,990 823,990
S - SPECIAL INVENTORY 81,170 N/A 81,170 81,170
Subtotal 359,851,225 331,568,797 359,851,225
Less Total Deductions 151,626,071 137,924,761 151,626,071
Total Taxable Value 208,225,154 193,644,036 208,225,154

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's office 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 school 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 246,728,179 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 208,225,154 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 229,050,725 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 190,547,700 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 262,418,179 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 272,878,179 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 222,074,663 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 246,728,179 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 208,225,154 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 229,050,725 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 190,547,700 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 262,418,179 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 272,878,179 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 222,074,663 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 38,503,025 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 17,677,454 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 15,690,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,460,000 Loss to the third most recent increase in the state-mandated homestead exemption

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