taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

174/Nacogdoches

174-908/Central Heights ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 60,608,360 1.0029 60,433,104 60,608,360
B. Multi-Family Residences 835,100 N/A 835,100 835,100
C1. Vacant Lots 3,788,360 N/A 3,788,360 3,788,360
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,789,090 1.4877 5,235,785 7,789,090
D2. Real Prop Farm & Ranch 2,805,859 N/A 2,805,859 2,805,859
E. Real Prop NonQual Acres 47,960,181 1.0197 47,033,619 47,960,181
F1. Commercial Real 2,620,790 N/A 2,620,790 2,620,790
F2. Industrial Real 676,140 N/A 676,140 676,140
G. Oil, Gas, Minerals 4,488,710 N/A 4,488,710 4,488,710
J. Utilities 9,857,860 .9776 10,083,736 9,857,860
L1. Commercial Personal 2,089,410 N/A 2,089,410 2,089,410
L2. Industrial Personal 4,859,510 N/A 4,859,510 4,859,510
M. Other Personal 3,799,680 N/A 3,799,680 3,799,680
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 448,300 N/A 448,300 448,300
S. Special Inventory 0 N/A 0 0
Subtotal 152,627,350 149,198,103 152,627,350
Less Total Deductions 32,523,801   32,443,733 32,523,801
Total Taxable Value 120,103,549 116,754,370 120,103,549 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
128,661,149 120,103,549 119,951,744 111,394,144 120,644,790 111,935,385


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
8,557,600 8,709,405


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
128,661,149 120,103,549 119,951,744 111,394,144 120,644,790 111,935,385

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