taxes Property Tax Assistance

2024 ISD Summary Worksheet

Cushing ISD (all splits)   Nacogdoches County   Rusk County  

174-Nacogdoches/Nacogdoches County

174-902/Cushing ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 73,112,373 0.9631 75,913,584 73,112,373
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,304,785 N/A 3,304,785 3,304,785
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 14,747,397 1.1597 12,716,027 14,747,397
D2 - FARM & RANCH IMP 9,368,109 N/A 9,368,109 9,368,109
E - NON-AG LAND AND IMPROVEMENTS 100,598,661 0.7695 130,732,503 100,598,661
F1 - COMMERCIAL REAL 6,416,620 N/A 6,416,620 6,416,620
F2 - INDUSTRIAL REAL 199,210 N/A 199,210 199,210
G - ALL MINERALS 11,324,831 0.9922 11,413,859 11,324,831
J - ALL UTILITIES 76,123,640 0.9290 81,941,485 76,123,640
L1 - COMMERCIAL PERSONAL 1,774,890 N/A 1,774,890 1,774,890
L2 - INDUSTRIAL PERSONAL 870,460 N/A 870,460 870,460
M1 - MOBILE HOMES 11,252,390 N/A 11,252,390 11,252,390
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 309,093,366 0 345,903,922 309,093,366
Less Total Deductions 117,741,363 0 120,695,209 117,741,363
Total Taxable Value 191,352,003 0 225,208,713 191,352,003

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 220,711,516 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 191,352,003 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 212,591,833 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 183,232,320 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 235,111,516 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 244,711,516 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 199,309,326 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 220,711,516 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 191,352,003 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 212,591,833 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 183,232,320 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 235,111,516 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 244,711,516 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 199,309,326 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 29,359,513 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,119,683 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,400,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,600,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS 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 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 551,270 N/A 551,270 551,270
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 230,770 N/A 230,770 230,770
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 681,400 N/A 681,400 681,400
D2 - FARM & RANCH IMP 693,790 N/A 693,790 693,790
E - NON-AG LAND AND IMPROVEMENTS 2,192,180 N/A 2,192,180 2,192,180
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 4,327,540 N/A 4,327,540 4,327,540
L1 - COMMERCIAL PERSONAL 29,360 N/A 29,360 29,360
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 234,190 N/A 234,190 234,190
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 8,940,500 0 8,940,500 8,940,500
Less Total Deductions 2,098,222 0 2,098,222 2,098,222
Total Taxable Value 6,842,278 0 6,842,278 6,842,278

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 7,068,118 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,842,278 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 6,991,973 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,766,133 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 7,263,118 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 7,393,118 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 6,843,409 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 7,068,118 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,842,278 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 6,991,973 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,766,133 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 7,263,118 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 7,393,118 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 6,843,409 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 225,840 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 76,145 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 195,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 130,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID BECAUSE THIS PORTION OF THE SCHOOL DISTRICT WAS TOO SMALL TO BE STUDIED, AND LOCAL VALUE WAS CERTIFIED.


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174-902-02/Cushing ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 73,663,643 0.9634 76,464,854 73,663,643
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,535,555 N/A 3,535,555 3,535,555
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,428,797 1.1516 13,397,427 15,428,797
D2 - FARM & RANCH IMP 10,061,899 N/A 10,061,899 10,061,899
E - NON-AG LAND AND IMPROVEMENTS 102,790,841 0.7733 132,924,683 102,790,841
F1 - COMMERCIAL REAL 6,416,620 N/A 6,416,620 6,416,620
F2 - INDUSTRIAL REAL 199,210 N/A 199,210 199,210
G - ALL MINERALS 11,324,831 0.9922 11,413,859 11,324,831
J - ALL UTILITIES 80,451,180 0.9326 86,269,025 80,451,180
L1 - COMMERCIAL PERSONAL 1,804,250 N/A 1,804,250 1,804,250
L2 - INDUSTRIAL PERSONAL 870,460 N/A 870,460 870,460
M1 - MOBILE HOMES 11,486,580 N/A 11,486,580 11,486,580
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 318,033,866 354,844,422 318,033,866
Less Total Deductions 119,839,585 122,793,431 119,839,585
Total Taxable Value 198,194,281 232,050,991 198,194,281

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 227,779,634 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 198,194,281 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 219,583,806 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 189,998,453 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 242,374,634 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 252,104,634 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 206,152,735 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 227,779,634 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 198,194,281 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 219,583,806 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 189,998,453 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 242,374,634 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 252,104,634 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 206,152,735 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 29,585,353 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,195,828 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 14,595,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 9,730,000 Loss to the third most recent increase in the state-mandated homestead exemption

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