taxes Property Tax Assistance

2025 ISD Summary Worksheet

Cushing ISD (all splits)   Nacogdoches County   Rusk County  

174-Nacogdoches/Nacogdoches County

174-902/Cushing ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 72,399,073 N/A 72,399,073 72,399,073
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,240,455 N/A 3,240,455 3,240,455
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,935,453 N/A 12,935,453 12,935,453
D2 - FARM & RANCH IMP 9,167,509 N/A 9,167,509 9,167,509
E - NON-AG LAND AND IMPROVEMENTS 102,309,779 N/A 102,309,779 102,309,779
F1 - COMMERCIAL REAL 7,428,480 N/A 7,428,480 7,428,480
F2 - INDUSTRIAL REAL 199,210 N/A 199,210 199,210
G - ALL MINERALS 8,429,460 N/A 8,429,460 8,429,460
J - ALL UTILITIES 76,642,880 N/A 76,642,880 76,642,880
L1 - COMMERCIAL PERSONAL 1,929,420 N/A 1,929,420 1,929,420
L2 - INDUSTRIAL PERSONAL 1,020,190 N/A 1,020,190 1,020,190
M1 - MOBILE HOMES 11,784,210 N/A 11,784,210 11,784,210
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 307,486,119 0 307,486,119 307,486,119
Less Total Deductions 116,086,716 0 116,086,716 116,086,716
Total Taxable Value 191,399,403 0 191,399,403 191,399,403

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 206,943,105 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 191,399,403 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 200,998,331 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 185,454,629 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 242,030,426 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 253,923,823 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 193,655,293 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 262,574,642 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 197,546,382 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 206,943,105 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 191,399,403 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 200,998,331 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 185,454,629 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 242,030,426 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 253,923,823 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 193,655,293 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 262,574,642 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 197,546,382 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,543,702 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 5,944,774 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 35,087,321 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,893,397 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,650,819 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 6,146,979 Loss to the increase in the Over-65/Disabled Homestead

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


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201-Rusk/Rusk County

174-902/Cushing ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 482,630 N/A 482,630 482,630
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 286,790 N/A 286,790 286,790
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 664,290 N/A 664,290 664,290
D2 - FARM & RANCH IMP 807,470 N/A 807,470 807,470
E - NON-AG LAND AND IMPROVEMENTS 2,212,610 N/A 2,212,610 2,212,610
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 4,506,570 N/A 4,506,570 4,506,570
L1 - COMMERCIAL PERSONAL 24,130 N/A 24,130 24,130
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 177,880 N/A 177,880 177,880
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 9,162,370 0 9,162,370 9,162,370
Less Total Deductions 1,599,151 0 1,599,151 1,599,151
Total Taxable Value 7,563,219 0 7,563,219 7,563,219

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 7,687,398 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 7,563,219 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 7,637,743 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 7,513,564 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 8,021,618 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 8,123,198 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 7,557,170 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 8,217,937 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 7,663,219 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 7,687,398 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 7,563,219 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 7,637,743 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 7,513,564 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 8,021,618 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 8,123,198 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 7,557,170 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 8,217,937 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 7,663,219 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 124,179 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 49,655 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 334,220 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 101,580 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 94,739 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 100,000 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS 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 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 72,881,703 N/A 72,881,703 72,881,703
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,527,245 N/A 3,527,245 3,527,245
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,599,743 N/A 13,599,743 13,599,743
D2 - FARM & RANCH IMP 9,974,979 N/A 9,974,979 9,974,979
E - NON-AG LAND AND IMPROVEMENTS 104,522,389 N/A 104,522,389 104,522,389
F1 - COMMERCIAL REAL 7,428,480 N/A 7,428,480 7,428,480
F2 - INDUSTRIAL REAL 199,210 N/A 199,210 199,210
G - ALL MINERALS 8,429,460 N/A 8,429,460 8,429,460
J - ALL UTILITIES 81,149,450 N/A 81,149,450 81,149,450
L1 - COMMERCIAL PERSONAL 1,953,550 N/A 1,953,550 1,953,550
L2 - INDUSTRIAL PERSONAL 1,020,190 N/A 1,020,190 1,020,190
M1 - MOBILE HOMES 11,962,090 N/A 11,962,090 11,962,090
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 316,648,489 316,648,489 316,648,489
Less Total Deductions 117,685,867 117,685,867 117,685,867
Total Taxable Value 198,962,622 198,962,622 198,962,622

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 214,630,503 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 198,962,622 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 208,636,074 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 192,968,193 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 250,052,044 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 262,047,021 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 201,212,463 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 270,792,579 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 205,209,601 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 214,630,503 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 198,962,622 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 208,636,074 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 192,968,193 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 250,052,044 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 262,047,021 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 201,212,463 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 270,792,579 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 205,209,601 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 15,667,881 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 5,994,429 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 35,421,541 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 11,994,977 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 8,745,558 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 6,246,979 Loss to the increase in the Over-65/Disabled Homestead

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