taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

174/Nacogdoches

174-903/Garrison ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 41,779,200 1.0110 41,324,629 41,779,200
B. Multi-Family Residences 366,610 N/A 366,610 366,610
C1. Vacant Lots 1,878,430 N/A 1,878,430 1,878,430
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 10,090,930 1.5787 6,391,872 10,090,930
D2. Real Prop Farm & Ranch 5,754,430 N/A 5,754,430 5,754,430
E. Real Prop NonQual Acres 32,473,610 1.0273 31,610,640 32,473,610
F1. Commercial Real 6,861,600 N/A 6,861,600 6,861,600
F2. Industrial Real 937,950 N/A 937,950 937,950
G. Oil, Gas, Minerals 14,164,300 .9734 14,551,366 14,164,300
J. Utilities 40,518,290 .9418 43,022,181 40,518,290
L1. Commercial Personal 2,564,670 N/A 2,564,670 2,564,670
L2. Industrial Personal 7,139,910 N/A 7,139,910 7,139,910
M. Other Personal 3,093,800 N/A 3,093,800 3,093,800
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 29,220 N/A 29,220 29,220
S. Special Inventory 0 N/A 0 0
Subtotal 167,652,950 165,527,308 167,652,950
Less Total Deductions 26,568,658   26,303,671 26,568,658
Total Taxable Value 141,084,292 139,223,637 141,084,292 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
147,374,272 141,084,292 141,886,282 135,596,302 141,405,616 135,917,626


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
6,289,980 5,487,990


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
147,374,272 141,084,292 141,886,282 135,596,302 141,405,616 135,917,626

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

201/Rusk

174-903/Garrison ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 5,021,010 .9992 5,025,030 5,021,010
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 551,350 N/A 551,350 551,350
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 948,140 1.1835 801,155 948,140
D2. Real Prop Farm & Ranch 1,890,900 N/A 1,890,900 1,890,900
E. Real Prop NonQual Acres 5,639,430 .9794 5,758,046 5,639,430
F1. Commercial Real 3,590 N/A 3,590 3,590
F2. Industrial Real 25,340 N/A 25,340 25,340
G. Oil, Gas, Minerals 2,428,650 1.0176 2,386,645 2,428,650
J. Utilities 3,699,700 1.3872 2,667,027 3,699,700
L1. Commercial Personal 3,430 N/A 3,430 3,430
L2. Industrial Personal 140,150 N/A 140,150 140,150
M. Other Personal 732,610 N/A 732,610 732,610
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 21,084,300 19,985,273 21,084,300
Less Total Deductions 4,291,168   4,294,263 4,291,168
Total Taxable Value 16,793,132 15,691,010 16,793,132 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
17,842,172 16,793,132 17,154,937 16,105,897 16,793,132 16,105,897


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,049,040 687,235


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
17,842,172 16,793,132 17,154,937 16,105,897 16,793,132 16,105,897

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

174-903/Garrison ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 46,800,210 1.0097 46,349,659 46,800,210
B. Multi-Family Residences 366,610 N/A 366,610 366,610
C1. Vacant Lots 2,429,780 N/A 2,429,780 2,429,780
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 11,039,070 1.5347 7,193,027 11,039,070
D2. Real Prop Farm & Ranch 7,645,330 N/A 7,645,330 7,645,330
E. Real Prop NonQual Acres 38,113,040 1.0199 37,368,686 38,113,040
F1. Commercial Real 6,865,190 N/A 6,865,190 6,865,190
F2. Industrial Real 963,290 N/A 963,290 963,290
G. Oil, Gas, Minerals 16,592,950 .9796 16,938,011 16,592,950
J. Utilities 44,217,990 .9678 45,689,208 44,217,990
L1. Commercial Personal 2,568,100 N/A 2,568,100 2,568,100
L2. Industrial Personal 7,280,060 N/A 7,280,060 7,280,060
M. Other Personal 3,826,410 N/A 3,826,410 3,826,410
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 29,220 N/A 29,220 29,220
S. Special Inventory 0 N/A 0 0
Subtotal 188,737,250 185,512,581 188,737,250
Less Total Deductions 30,859,826   30,597,934 30,859,826
Total Taxable Value 157,877,424 154,914,647 157,877,424 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