taxes Property Tax Assistance

2022 ISD Summary Worksheet

174-Nacogdoches/Nacogdoches County

174-903/Garrison ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	65,434,680	0.9304	70,329,622	65,434,680
B - MULTIFAMILY	409,930	N/A	409,930	409,930
C1 - VACANT LOTS	1,938,580	N/A	1,938,580	1,938,580
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	8,312,830	1.0627	7,822,428	8,312,830
D2 - FARM & RANCH IMP	8,300,800	N/A	8,300,800	8,300,800
E - NON-AG LAND AND IMPROVEMENTS	51,886,260	0.9589	54,110,189	51,886,260
F1 - COMMERCIAL REAL	10,377,720	0.9118	11,381,575	10,377,720
F2 - INDUSTRIAL REAL	395,880	N/A	395,880	395,880
G - ALL MINERALS	4,851,590	N/A	4,851,590	4,851,590
J - ALL UTILITIES	38,314,050	0.9411	40,711,986	38,314,050
L1 - COMMERCIAL PERSONAL	2,962,030	N/A	2,962,030	2,962,030
L2 - INDUSTRIAL PERSONAL	3,364,120	N/A	3,364,120	3,364,120
M1 - MOBILE HOMES	5,318,320	N/A	5,318,320	5,318,320
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	116,700	N/A	116,700	116,700
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	201,983,490	0	212,013,750	201,983,490
Less Total Deductions	51,936,366	0	55,053,028	51,936,366
Total Taxable Value	150,047,124	0	156,960,722	150,047,124

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 T4 will be the same as T7 through T10.

Value Taxable For M & O Purposes

T1	T2	T3	T4	T13
157,308,404	150,047,124	149,541,554	142,280,274	164,498,404

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
7,261,280	7,766,850	7,190,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
157,308,404	150,047,124	149,541,554	142,280,274	164,498,404

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement

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

201-Rusk/Rusk County

174-903/Garrison ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	8,100,930	0.8596	9,424,069	8,100,930
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	1,145,080	N/A	1,145,080	1,145,080
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,194,279	1.1910	1,002,749	1,194,279
D2 - FARM & RANCH IMP	1,930,950	0.8061	2,395,422	1,930,950
E - NON-AG LAND AND IMPROVEMENTS	9,049,060	1.0243	8,834,384	9,049,060
F1 - COMMERCIAL REAL	9,200	N/A	9,200	9,200
F2 - INDUSTRIAL REAL	68,830	N/A	68,830	68,830
G - ALL MINERALS	427,350	N/A	427,350	427,350
J - ALL UTILITIES	2,487,370	0.9445	2,633,531	2,487,370
L1 - COMMERCIAL PERSONAL	30,420	N/A	30,420	30,420
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	1,256,730	N/A	1,256,730	1,256,730
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	25,700,199	0	27,227,765	25,700,199
Less Total Deductions	6,174,067	0	6,866,596	6,174,067
Total Taxable Value	19,526,132	0	20,361,169	19,526,132

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 T4 will be the same as T7 through T10.

Value Taxable For M & O Purposes

T1	T2	T3	T4	T13
20,134,942	19,526,132	19,284,927	18,676,117	21,244,942

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
608,810	850,015	1,110,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
20,134,942	19,526,132	19,284,927	18,676,117	21,244,942

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement

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

174-903-02/Garrison ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	73,535,610	0.9220	79,753,691	73,535,610
B - MULTIFAMILY	409,930	N/A	409,930	409,930
C1 - VACANT LOTS	3,083,660	N/A	3,083,660	3,083,660
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	9,507,109	1.0773	8,825,177	9,507,109
D2 - FARM & RANCH IMP	10,231,750	0.9566	10,696,222	10,231,750
E - NON-AG LAND AND IMPROVEMENTS	60,935,320	0.9681	62,944,573	60,935,320
F1 - COMMERCIAL REAL	10,386,920	0.9119	11,390,775	10,386,920
F2 - INDUSTRIAL REAL	464,710	N/A	464,710	464,710
G - ALL MINERALS	5,278,940	N/A	5,278,940	5,278,940
J - ALL UTILITIES	40,801,420	0.9413	43,345,517	40,801,420
L1 - COMMERCIAL PERSONAL	2,992,450	N/A	2,992,450	2,992,450
L2 - INDUSTRIAL PERSONAL	3,364,120	N/A	3,364,120	3,364,120
M1 - MOBILE HOMES	6,575,050	N/A	6,575,050	6,575,050
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	116,700	N/A	116,700	116,700
S - SPECIAL INVENTORY	0	N/A	0	0
Subtotal	227,683,689		239,241,515	227,683,689
Less Total Deductions	58,110,433		61,919,624	58,110,433
Total Taxable Value	169,573,256		177,321,891	169,573,256

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 T4 will be the same as T7 through T10.

Value Taxable For M & O Purposes

T1	T2	T3	T4	T13
177,443,346	169,573,256	168,826,481	160,956,391	185,743,346

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
7,870,090	8,616,865	8,300,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the increase in the state-mandated 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
177,443,346	169,573,256	168,826,481	160,956,391	185,743,346

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the increase in the state-mandated 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

T14 = T13 plus the loss to the chapter 313 agreement