taxes Property Tax Assistance

2023 ISD Summary Worksheet

Garrison ISD (all splits)   Nacogdoches County   Rusk County  

174-Nacogdoches/Nacogdoches County

174-903/Garrison ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 92,013,324 N/A 92,013,324 92,013,324
B - MULTIFAMILY 412,510 N/A 412,510 412,510
C1 - VACANT LOTS 1,905,061 N/A 1,905,061 1,905,061
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,610,532 N/A 7,610,532 7,610,532
D2 - FARM & RANCH IMP 6,859,960 N/A 6,859,960 6,859,960
E - NON-AG LAND AND IMPROVEMENTS 41,177,622 N/A 41,177,622 41,177,622
F1 - COMMERCIAL REAL 11,861,880 N/A 11,861,880 11,861,880
F2 - INDUSTRIAL REAL 1,008,720 N/A 1,008,720 1,008,720
G - ALL MINERALS 7,459,900 N/A 7,459,900 7,459,900
J - ALL UTILITIES 42,349,890 N/A 42,349,890 42,349,890
L1 - COMMERCIAL PERSONAL 2,879,310 N/A 2,879,310 2,879,310
L2 - INDUSTRIAL PERSONAL 3,111,030 N/A 3,111,030 3,111,030
M1 - MOBILE HOMES 3,264,810 N/A 3,264,810 3,264,810
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 65,480 N/A 65,480 65,480
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 221,980,029 0 221,980,029 221,980,029
Less Total Deductions 71,243,930 0 71,243,930 71,243,930
Total Taxable Value 150,736,099 0 150,736,099 150,736,099

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

Measure Value Description
T1 171,933,362 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 150,736,099 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 165,361,779 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 144,164,516 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 183,108,362 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 190,558,362 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 152,528,247 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 171,933,362 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 150,736,099 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 165,361,779 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 144,164,516 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 183,108,362 T13 plus the loss to the chapter 313 agreement
T16 190,558,362 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 152,528,247 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 21,197,263 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 6,571,583 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 11,175,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 7,450,000 Loss to Second Previous Homestead Increase

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


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201-Rusk/Rusk County

174-903/Garrison ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 10,275,550 N/A 10,275,550 10,275,550
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 1,479,100 N/A 1,479,100 1,479,100
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,122,846 N/A 1,122,846 1,122,846
D2 - FARM & RANCH IMP 2,717,340 N/A 2,717,340 2,717,340
E - NON-AG LAND AND IMPROVEMENTS 9,685,200 N/A 9,685,200 9,685,200
F1 - COMMERCIAL REAL 0 N/A 0 0
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 420,040 N/A 420,040 420,040
J - ALL UTILITIES 2,826,410 N/A 2,826,410 2,826,410
L1 - COMMERCIAL PERSONAL 25,400 N/A 25,400 25,400
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 2,297,150 N/A 2,297,150 2,297,150
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 30,849,036 0 30,849,036 30,849,036
Less Total Deductions 10,128,069 0 10,128,069 10,128,069
Total Taxable Value 20,720,967 0 20,720,967 20,720,967

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

Measure Value Description
T1 22,872,577 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 20,720,967 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 22,146,207 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 19,994,597 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 24,522,577 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 25,622,577 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 21,470,647 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 22,872,577 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 20,720,967 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 22,146,207 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 19,994,597 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 24,522,577 T13 plus the loss to the chapter 313 agreement
T16 25,622,577 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 21,470,647 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,151,610 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 726,370 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,650,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,100,000 Loss to Second Previous Homestead Increase

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


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174-903-02/Garrison ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 102,288,874 N/A 102,288,874 102,288,874
B - MULTIFAMILY 412,510 N/A 412,510 412,510
C1 - VACANT LOTS 3,384,161 N/A 3,384,161 3,384,161
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 8,733,378 N/A 8,733,378 8,733,378
D2 - FARM & RANCH IMP 9,577,300 N/A 9,577,300 9,577,300
E - NON-AG LAND AND IMPROVEMENTS 50,862,822 N/A 50,862,822 50,862,822
F1 - COMMERCIAL REAL 11,861,880 N/A 11,861,880 11,861,880
F2 - INDUSTRIAL REAL 1,008,720 N/A 1,008,720 1,008,720
G - ALL MINERALS 7,879,940 N/A 7,879,940 7,879,940
J - ALL UTILITIES 45,176,300 N/A 45,176,300 45,176,300
L1 - COMMERCIAL PERSONAL 2,904,710 N/A 2,904,710 2,904,710
L2 - INDUSTRIAL PERSONAL 3,111,030 N/A 3,111,030 3,111,030
M1 - MOBILE HOMES 5,561,960 N/A 5,561,960 5,561,960
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 65,480 N/A 65,480 65,480
S - SPECIAL INVENTORY 0 N/A 0 0
Subtotal 252,829,065 252,829,065 252,829,065
Less Total Deductions 81,371,999 81,371,999 81,371,999
Total Taxable Value 171,457,066 171,457,066 171,457,066

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

Measure Value Description
T1 194,805,939 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 171,457,066 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 187,507,986 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 164,159,113 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 207,630,939 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 216,180,939 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 173,998,894 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

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 194,805,939 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 171,457,066 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 187,507,986 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 164,159,113 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 207,630,939 T13 plus the loss to the chapter 313 agreement
T16 216,180,939 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 173,998,894 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 23,348,873 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 7,297,953 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,825,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,550,000 Loss to Second Previous Homestead Increase

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