taxes Property Tax Assistance

2025 ISD Summary Worksheet

Cayuga ISD (all splits)   Anderson County  

001-Anderson/Anderson County

001-902/Cayuga ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 48,270,930 0.9489 50,870,408 48,270,930
B - MULTIFAMILY 457,415 N/A 457,415 457,415
C1 - VACANT LOTS 47,784 N/A 47,784 47,784
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,267,808 1.3953 10,942,550 15,267,808
D2 - FARM & RANCH IMP 1,212,154 N/A 1,212,154 1,212,154
E - NON-AG LAND AND IMPROVEMENTS 269,153,369 1.0133 265,620,615 269,153,369
F1 - COMMERCIAL REAL 9,059,820 N/A 9,059,820 9,059,820
F2 - INDUSTRIAL REAL 1,536,604 N/A 1,536,604 1,536,604
G - ALL MINERALS 14,896,717 N/A 14,896,717 14,896,717
J - ALL UTILITIES 85,270,892 0.9557 89,223,493 85,270,892
L1 - COMMERCIAL PERSONAL 8,008,043 N/A 8,008,043 8,008,043
L2 - INDUSTRIAL PERSONAL 198,766,818 N/A 198,766,818 198,766,818
M1 - MOBILE HOMES 14,200,051 N/A 14,200,051 14,200,051
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 666,148,405 0 664,842,472 666,148,405
Less Total Deductions 162,409,990 0 167,300,520 162,409,990
Total Taxable Value 503,738,415 0 497,541,952 503,738,415

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 519,986,108 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 503,738,415 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 511,790,454 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 495,542,761 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 553,559,970 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 563,888,483 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 529,402,664 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
T19 571,109,811 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 512,011,176 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 519,986,108 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 503,738,415 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 511,790,454 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 495,542,761 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 553,559,970 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 563,888,483 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 529,402,664 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
T20 571,109,811 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 512,011,176 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,247,693 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,195,654 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 33,573,862 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,328,513 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,221,328 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,272,761 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS 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 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 48,270,930 0.9489 50,870,408 48,270,930
B - MULTIFAMILY 457,415 N/A 457,415 457,415
C1 - VACANT LOTS 47,784 N/A 47,784 47,784
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,267,808 1.3953 10,942,550 15,267,808
D2 - FARM & RANCH IMP 1,212,154 N/A 1,212,154 1,212,154
E - NON-AG LAND AND IMPROVEMENTS 269,153,369 1.0133 265,620,615 269,153,369
F1 - COMMERCIAL REAL 9,059,820 N/A 9,059,820 9,059,820
F2 - INDUSTRIAL REAL 1,536,604 N/A 1,536,604 1,536,604
G - ALL MINERALS 14,896,717 N/A 14,896,717 14,896,717
J - ALL UTILITIES 85,270,892 0.9557 89,223,493 85,270,892
L1 - COMMERCIAL PERSONAL 8,008,043 N/A 8,008,043 8,008,043
L2 - INDUSTRIAL PERSONAL 198,766,818 N/A 198,766,818 198,766,818
M1 - MOBILE HOMES 14,200,051 N/A 14,200,051 14,200,051
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 666,148,405 664,842,472 666,148,405
Less Total Deductions 162,409,990 167,300,520 162,409,990
Total Taxable Value 503,738,415 497,541,952 503,738,415

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 519,986,108 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 503,738,415 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 511,790,454 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 495,542,761 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 553,559,970 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 563,888,483 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 529,402,664 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
T19 571,109,811 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 512,011,176 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 519,986,108 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 503,738,415 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 511,790,454 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 495,542,761 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 553,559,970 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 563,888,483 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 529,402,664 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
T20 571,109,811 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 512,011,176 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,247,693 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,195,654 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 33,573,862 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 10,328,513 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 7,221,328 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,272,761 Loss to the increase in the Over-65/Disabled Homestead

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