taxes Property Tax Assistance

2025 ISD Summary Worksheet

Rusk ISD (all splits)   Cherokee County   Rusk County  

037-Cherokee/Cherokee County

037-907/Rusk ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 337,917,545 0.9946 339,752,207 337,917,545
B - MULTIFAMILY 3,906,065 N/A 3,906,065 3,906,065
C1 - VACANT LOTS 13,948,700 N/A 13,948,700 13,948,700
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,188,930 1.1442 16,770,320 19,188,930
D2 - FARM & RANCH IMP 11,006,410 N/A 11,006,410 11,006,410
E - NON-AG LAND AND IMPROVEMENTS 397,653,133 1.0187 390,353,522 397,653,133
F1 - COMMERCIAL REAL 59,201,944 0.9010 65,706,930 59,201,944
F2 - INDUSTRIAL REAL 7,174,050 N/A 7,174,050 7,174,050
G - ALL MINERALS 6,149,536 N/A 6,149,536 6,149,536
J - ALL UTILITIES 51,138,820 0.9013 56,738,955 51,138,820
L1 - COMMERCIAL PERSONAL 19,754,930 N/A 19,754,930 19,754,930
L2 - INDUSTRIAL PERSONAL 34,531,790 N/A 34,531,790 34,531,790
M1 - MOBILE HOMES 27,008,099 N/A 27,008,099 27,008,099
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 98,630 N/A 98,630 98,630
S - SPECIAL INVENTORY 144,530 N/A 144,530 144,530
Subtotal 988,823,112 0 993,044,674 988,823,112
Less Total Deductions 398,523,007 0 399,209,946 398,523,007
Total Taxable Value 590,300,105 0 593,834,728 590,300,105

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 648,730,423 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 590,300,105 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 648,730,423 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 590,300,105 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 767,578,933 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 802,562,430 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 606,891,637 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 826,966,917 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 614,187,010 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 648,730,423 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 590,300,105 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 648,730,423 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 590,300,105 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 767,578,933 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 802,562,430 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 606,891,637 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 826,966,917 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 614,187,010 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 58,430,318 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 118,848,510 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 34,983,497 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 24,404,487 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 23,886,905 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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201-Rusk/Rusk County

037-907/Rusk ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 7,297,300 N/A 7,297,300 7,297,300
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 264,670 N/A 264,670 264,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 760,720 N/A 760,720 760,720
D2 - FARM & RANCH IMP 1,202,550 N/A 1,202,550 1,202,550
E - NON-AG LAND AND IMPROVEMENTS 7,937,260 N/A 7,937,260 7,937,260
F1 - COMMERCIAL REAL 120,430 N/A 120,430 120,430
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 43,000 N/A 43,000 43,000
J - ALL UTILITIES 3,678,930 N/A 3,678,930 3,678,930
L1 - COMMERCIAL PERSONAL 8,750 N/A 8,750 8,750
L2 - INDUSTRIAL PERSONAL 337,920 N/A 337,920 337,920
M1 - MOBILE HOMES 565,970 N/A 565,970 565,970
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 22,217,500 0 22,217,500 22,217,500
Less Total Deductions 9,185,812 0 9,185,812 9,185,812
Total Taxable Value 13,031,688 0 13,031,688 13,031,688

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 14,566,976 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 13,031,688 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 14,566,976 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 13,031,688 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 17,798,096 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 18,770,821 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 13,031,688 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 19,463,889 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 13,590,188 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 14,566,976 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 13,031,688 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 14,566,976 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 13,031,688 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 17,798,096 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 18,770,821 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 13,031,688 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 19,463,889 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 13,590,188 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,535,288 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,231,120 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 972,725 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 693,068 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 558,500 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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037-907-02/Rusk ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 345,214,845 0.9947 347,049,507 345,214,845
B - MULTIFAMILY 3,906,065 N/A 3,906,065 3,906,065
C1 - VACANT LOTS 14,213,370 N/A 14,213,370 14,213,370
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 19,949,650 1.1380 17,531,040 19,949,650
D2 - FARM & RANCH IMP 12,208,960 N/A 12,208,960 12,208,960
E - NON-AG LAND AND IMPROVEMENTS 405,590,393 1.0183 398,290,782 405,590,393
F1 - COMMERCIAL REAL 59,322,374 0.9012 65,827,360 59,322,374
F2 - INDUSTRIAL REAL 7,174,050 N/A 7,174,050 7,174,050
G - ALL MINERALS 6,192,536 N/A 6,192,536 6,192,536
J - ALL UTILITIES 54,817,750 0.9073 60,417,885 54,817,750
L1 - COMMERCIAL PERSONAL 19,763,680 N/A 19,763,680 19,763,680
L2 - INDUSTRIAL PERSONAL 34,869,710 N/A 34,869,710 34,869,710
M1 - MOBILE HOMES 27,574,069 N/A 27,574,069 27,574,069
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 98,630 N/A 98,630 98,630
S - SPECIAL INVENTORY 144,530 N/A 144,530 144,530
Subtotal 1,011,040,612 1,015,262,174 1,011,040,612
Less Total Deductions 407,708,819 408,395,758 407,708,819
Total Taxable Value 603,331,793 606,866,416 603,331,793

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 663,297,399 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 603,331,793 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 663,297,399 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 603,331,793 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 785,377,029 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 821,333,251 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 619,923,325 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 846,430,806 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 627,777,198 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 663,297,399 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 603,331,793 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 663,297,399 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 603,331,793 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 785,377,029 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 821,333,251 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 619,923,325 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 846,430,806 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 627,777,198 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 59,965,606 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 122,079,630 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 35,956,222 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 25,097,555 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 24,445,405 Loss to the increase in the Over-65/Disabled Homestead

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