taxes Property Tax Assistance

2025 ISD Summary Worksheet

Nacogdoches ISD (all splits)   Nacogdoches County  

174-Nacogdoches/Nacogdoches County

174-904/Nacogdoches ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,151,746,713 N/A 2,151,746,713 2,151,746,713
B - MULTIFAMILY 275,294,836 N/A 275,294,836 275,294,836
C1 - VACANT LOTS 51,911,517 N/A 51,911,517 51,911,517
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,069,725 N/A 15,069,725 15,069,725
D2 - FARM & RANCH IMP 19,045,461 N/A 19,045,461 19,045,461
E - NON-AG LAND AND IMPROVEMENTS 331,495,831 N/A 331,495,831 331,495,831
F1 - COMMERCIAL REAL 696,111,702 N/A 696,111,702 696,111,702
F2 - INDUSTRIAL REAL 61,611,550 N/A 61,611,550 61,611,550
G - ALL MINERALS 8,698,860 N/A 8,698,860 8,698,860
J - ALL UTILITIES 149,278,170 N/A 149,278,170 149,278,170
L1 - COMMERCIAL PERSONAL 164,394,190 N/A 164,394,190 164,394,190
L2 - INDUSTRIAL PERSONAL 315,559,840 N/A 315,559,840 315,559,840
M1 - MOBILE HOMES 54,653,601 N/A 54,653,601 54,653,601
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,127,450 N/A 2,127,450 2,127,450
S - SPECIAL INVENTORY 17,489,950 N/A 17,489,950 17,489,950
Subtotal 4,314,489,396 0 4,314,489,396 4,314,489,396
Less Total Deductions 1,519,031,312 0 1,519,031,312 1,519,031,312
Total Taxable Value 2,795,458,084 0 2,795,458,084 2,795,458,084

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 3,021,366,863 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,795,458,084 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,880,042,037 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,654,133,258 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,422,834,217 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,537,257,454 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,909,681,833 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 3,616,922,069 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,907,431,258 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 3,021,366,863 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,795,458,084 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,880,042,037 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,654,133,258 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,422,834,217 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,537,257,454 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,909,681,833 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 3,616,922,069 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,907,431,258 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 225,908,779 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 141,324,826 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 401,467,354 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 114,423,237 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 79,664,615 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 111,973,174 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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174-904-02/Nacogdoches ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,151,746,713 N/A 2,151,746,713 2,151,746,713
B - MULTIFAMILY 275,294,836 N/A 275,294,836 275,294,836
C1 - VACANT LOTS 51,911,517 N/A 51,911,517 51,911,517
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 15,069,725 N/A 15,069,725 15,069,725
D2 - FARM & RANCH IMP 19,045,461 N/A 19,045,461 19,045,461
E - NON-AG LAND AND IMPROVEMENTS 331,495,831 N/A 331,495,831 331,495,831
F1 - COMMERCIAL REAL 696,111,702 N/A 696,111,702 696,111,702
F2 - INDUSTRIAL REAL 61,611,550 N/A 61,611,550 61,611,550
G - ALL MINERALS 8,698,860 N/A 8,698,860 8,698,860
J - ALL UTILITIES 149,278,170 N/A 149,278,170 149,278,170
L1 - COMMERCIAL PERSONAL 164,394,190 N/A 164,394,190 164,394,190
L2 - INDUSTRIAL PERSONAL 315,559,840 N/A 315,559,840 315,559,840
M1 - MOBILE HOMES 54,653,601 N/A 54,653,601 54,653,601
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,127,450 N/A 2,127,450 2,127,450
S - SPECIAL INVENTORY 17,489,950 N/A 17,489,950 17,489,950
Subtotal 4,314,489,396 4,314,489,396 4,314,489,396
Less Total Deductions 1,519,031,312 1,519,031,312 1,519,031,312
Total Taxable Value 2,795,458,084 2,795,458,084 2,795,458,084

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 3,021,366,863 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 2,795,458,084 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 2,880,042,037 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,654,133,258 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,422,834,217 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,537,257,454 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 2,909,681,833 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 3,616,922,069 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 2,907,431,258 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 3,021,366,863 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 2,795,458,084 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 2,880,042,037 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 2,654,133,258 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,422,834,217 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 3,537,257,454 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 2,909,681,833 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 3,616,922,069 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 2,907,431,258 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 225,908,779 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 141,324,826 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 401,467,354 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 114,423,237 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 79,664,615 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 111,973,174 Loss to the increase in the Over-65/Disabled Homestead

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