taxes Property Tax Assistance

2025 ISD Summary Worksheet

West Rusk County CISD (all splits)   Rusk County  

201-Rusk/Rusk County

201-914/West Rusk County CISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 203,779,560 N/A 203,779,560 203,779,560
B - MULTIFAMILY 6,910,420 N/A 6,910,420 6,910,420
C1 - VACANT LOTS 10,324,570 N/A 10,324,570 10,324,570
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,669,521 N/A 4,669,521 4,669,521
D2 - FARM & RANCH IMP 11,571,848 N/A 11,571,848 11,571,848
E - NON-AG LAND AND IMPROVEMENTS 81,094,852 N/A 81,094,852 81,094,852
F1 - COMMERCIAL REAL 6,540,536 N/A 6,540,536 6,540,536
F2 - INDUSTRIAL REAL 10,525,140 N/A 10,525,140 10,525,140
G - ALL MINERALS 149,234,620 N/A 149,234,620 149,234,620
J - ALL UTILITIES 76,325,530 N/A 76,325,530 76,325,530
L1 - COMMERCIAL PERSONAL 2,524,190 N/A 2,524,190 2,524,190
L2 - INDUSTRIAL PERSONAL 51,884,150 N/A 51,884,150 51,884,150
M1 - MOBILE HOMES 11,563,690 N/A 11,563,690 11,563,690
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,330 N/A 4,330 4,330
Subtotal 626,952,957 0 626,952,957 626,952,957
Less Total Deductions 184,566,631 0 184,566,631 184,566,631
Total Taxable Value 442,386,326 0 442,386,326 442,386,326

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 470,495,200 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 442,386,326 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 459,509,435 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 431,400,561 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 529,030,463 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 547,554,293 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 442,369,392 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 560,966,895 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 452,384,518 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 470,495,200 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 442,386,326 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 459,509,435 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 431,400,561 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 529,030,463 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 547,554,293 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 442,369,392 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 560,966,895 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 452,384,518 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,108,874 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,985,765 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 58,535,263 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,523,830 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,412,602 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,998,192 Loss to the increase in the Over-65/Disabled Homestead

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


Back to top

201-914-02/West Rusk County CISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 203,779,560 N/A 203,779,560 203,779,560
B - MULTIFAMILY 6,910,420 N/A 6,910,420 6,910,420
C1 - VACANT LOTS 10,324,570 N/A 10,324,570 10,324,570
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,669,521 N/A 4,669,521 4,669,521
D2 - FARM & RANCH IMP 11,571,848 N/A 11,571,848 11,571,848
E - NON-AG LAND AND IMPROVEMENTS 81,094,852 N/A 81,094,852 81,094,852
F1 - COMMERCIAL REAL 6,540,536 N/A 6,540,536 6,540,536
F2 - INDUSTRIAL REAL 10,525,140 N/A 10,525,140 10,525,140
G - ALL MINERALS 149,234,620 N/A 149,234,620 149,234,620
J - ALL UTILITIES 76,325,530 N/A 76,325,530 76,325,530
L1 - COMMERCIAL PERSONAL 2,524,190 N/A 2,524,190 2,524,190
L2 - INDUSTRIAL PERSONAL 51,884,150 N/A 51,884,150 51,884,150
M1 - MOBILE HOMES 11,563,690 N/A 11,563,690 11,563,690
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 4,330 N/A 4,330 4,330
Subtotal 626,952,957 626,952,957 626,952,957
Less Total Deductions 184,566,631 184,566,631 184,566,631
Total Taxable Value 442,386,326 442,386,326 442,386,326

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 470,495,200 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 442,386,326 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 459,509,435 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 431,400,561 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 529,030,463 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 547,554,293 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 442,369,392 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 560,966,895 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 452,384,518 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 470,495,200 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 442,386,326 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 459,509,435 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 431,400,561 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 529,030,463 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 547,554,293 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 442,369,392 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 560,966,895 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 452,384,518 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 28,108,874 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,985,765 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 58,535,263 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 18,523,830 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 13,412,602 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 9,998,192 Loss to the increase in the Over-65/Disabled Homestead

Back to top