taxes Property Tax Assistance

2025 ISD Summary Worksheet

Central Heights ISD (all splits)   Nacogdoches County  

174-Nacogdoches/Nacogdoches County

174-908/Central Heights ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 169,421,201 0.9845 172,088,574 169,421,201
B - MULTIFAMILY 2,541,860 N/A 2,541,860 2,541,860
C1 - VACANT LOTS 4,239,071 N/A 4,239,071 4,239,071
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,315,723 1.0057 5,285,834 5,315,723
D2 - FARM & RANCH IMP 10,071,264 N/A 10,071,264 10,071,264
E - NON-AG LAND AND IMPROVEMENTS 119,009,495 1.0049 118,429,192 119,009,495
F1 - COMMERCIAL REAL 12,417,393 N/A 12,417,393 12,417,393
F2 - INDUSTRIAL REAL 2,908,790 N/A 2,908,790 2,908,790
G - ALL MINERALS 686,560 N/A 686,560 686,560
J - ALL UTILITIES 10,955,080 N/A 10,955,080 10,955,080
L1 - COMMERCIAL PERSONAL 3,031,460 N/A 3,031,460 3,031,460
L2 - INDUSTRIAL PERSONAL 10,409,410 N/A 10,409,410 10,409,410
M1 - MOBILE HOMES 12,778,943 N/A 12,778,943 12,778,943
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 234,910 N/A 234,910 234,910
S - SPECIAL INVENTORY 36,930 N/A 36,930 36,930
Subtotal 364,058,090 0 366,115,271 364,058,090
Less Total Deductions 158,610,233 0 160,077,448 158,610,233
Total Taxable Value 205,447,857 0 206,037,823 205,447,857

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 228,593,909 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 205,447,857 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 212,502,748 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 189,356,696 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 273,610,481 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 287,313,988 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 220,690,966 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 297,045,072 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 214,169,413 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 228,593,909 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 205,447,857 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 212,502,748 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 189,356,696 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 273,610,481 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 287,313,988 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 220,690,966 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 297,045,072 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 214,169,413 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,146,052 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 16,091,161 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 45,016,572 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,703,507 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,731,084 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,721,556 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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174-908-02/Central Heights ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 169,421,201 0.9845 172,088,574 169,421,201
B - MULTIFAMILY 2,541,860 N/A 2,541,860 2,541,860
C1 - VACANT LOTS 4,239,071 N/A 4,239,071 4,239,071
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,315,723 1.0057 5,285,834 5,315,723
D2 - FARM & RANCH IMP 10,071,264 N/A 10,071,264 10,071,264
E - NON-AG LAND AND IMPROVEMENTS 119,009,495 1.0049 118,429,192 119,009,495
F1 - COMMERCIAL REAL 12,417,393 N/A 12,417,393 12,417,393
F2 - INDUSTRIAL REAL 2,908,790 N/A 2,908,790 2,908,790
G - ALL MINERALS 686,560 N/A 686,560 686,560
J - ALL UTILITIES 10,955,080 N/A 10,955,080 10,955,080
L1 - COMMERCIAL PERSONAL 3,031,460 N/A 3,031,460 3,031,460
L2 - INDUSTRIAL PERSONAL 10,409,410 N/A 10,409,410 10,409,410
M1 - MOBILE HOMES 12,778,943 N/A 12,778,943 12,778,943
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 234,910 N/A 234,910 234,910
S - SPECIAL INVENTORY 36,930 N/A 36,930 36,930
Subtotal 364,058,090 366,115,271 364,058,090
Less Total Deductions 158,610,233 160,077,448 158,610,233
Total Taxable Value 205,447,857 206,037,823 205,447,857

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 228,593,909 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 205,447,857 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 212,502,748 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 189,356,696 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 273,610,481 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 287,313,988 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 220,690,966 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 297,045,072 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 214,169,413 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 228,593,909 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 205,447,857 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 212,502,748 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 189,356,696 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 273,610,481 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 287,313,988 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 220,690,966 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 297,045,072 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 214,169,413 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,146,052 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 16,091,161 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 45,016,572 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 13,703,507 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 9,731,084 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 8,721,556 Loss to the increase in the Over-65/Disabled Homestead

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