taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

174/Nacogdoches

174-904/Nacogdoches ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 1,128,672,330 .9834 1,147,724,558 1,128,672,330
B. Multi-Family Residences 124,978,100 .7777 160,702,199 124,978,100
C1. Vacant Lots 47,394,950 N/A 47,394,950 47,394,950
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 20,578,710 1.4766 13,936,898 20,578,710
D2. Real Prop Farm & Ranch 17,029,490 N/A 17,029,490 17,029,490
E. Real Prop NonQual Acres 134,134,380 1.0250 130,862,810 134,134,380
F1. Commercial Real 353,380,270 .9066 389,786,311 353,380,270
F2. Industrial Real 34,152,490 N/A 34,152,490 34,152,490
G. Oil, Gas, Minerals 32,067,870 N/A 32,067,870 32,067,870
J. Utilities 74,236,630 N/A 74,236,630 74,236,630
L1. Commercial Personal 129,854,740 1.0312 125,925,853 129,854,740
L2. Industrial Personal 214,315,000 N/A 214,315,000 214,315,000
M. Other Personal 17,022,520 N/A 17,022,520 17,022,520
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 4,481,780 N/A 4,481,780 4,481,780
S. Special Inventory 14,796,300 N/A 14,796,300 14,796,300
Subtotal 2,347,095,560 2,424,435,659 2,347,095,560
Less Total Deductions 366,446,515   372,784,024 366,446,515
Total Taxable Value 1,980,649,045 2,051,651,635 1,980,649,045 T2

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 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 districts that have not entered into value limitation agreements, T1 through T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
2,059,238,935 1,980,649,045 1,962,987,055 1,884,397,165 1,990,172,876 1,893,920,996


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
78,589,890 96,251,880


T1 = School district taxable value for M&O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M&O purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T3 = T1 minus 50% of the loss to the local optional percentage homestead exemption

T4 = T2 minus 50% of the loss to the local optional percentage homestead exemption

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
2,059,238,935 1,980,649,045 1,962,987,055 1,884,397,165 1,990,172,876 1,893,920,996

T7 = School district taxable value for I&S purposes before the loss to the additional $10,000 homestead exemption

T8 = School district taxable value for I&S purposes after the loss to the additional $10,000 homestead exemption and the tax
ceiling reduction

T9 = T7 minus 50% of the loss to the local optional percentage homestead exemption

T10 = T8 minus 50% of the loss to the local optional percentage homestead exemption

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 minus 50% of the loss to the local optional percentage homestead exemption

The PVS found your local value to be valid, and local value was certified