taxes Property Tax Assistance

2022 ISD Summary Worksheet

107-Henderson/Henderson County

129-904/Kemp ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 144,137,350 0.9211 156,483,932 156,483,932
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 10,174,770 N/A 10,174,770 10,174,770
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 2,289,240 1.0308 2,220,790 2,220,790
D2 - FARM & RANCH IMP 162,800 N/A 162,800 162,800
E - NON-AG LAND AND IMPROVEMENTS 72,681,650 0.9593 75,765,298 75,765,298
F1 - COMMERCIAL REAL 2,971,130 N/A 2,971,130 2,971,130
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 16,900 N/A 16,900 16,900
J - ALL UTILITIES 16,414,040 0.8796 18,660,800 18,660,800
L1 - COMMERCIAL PERSONAL 741,320 N/A 741,320 741,320
L2 - INDUSTRIAL PERSONAL 411,000 N/A 411,000 411,000
M1 - MOBILE HOMES 4,969,700 N/A 4,969,700 4,969,700
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 47,050 N/A 47,050 47,050
Subtotal 255,016,950 0 272,625,490 272,625,490
Less Total Deductions 73,108,165 0 79,630,350 79,630,350
Total Taxable Value 181,908,785 0 192,995,140 192,995,140

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 198,802,042 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 192,995,140 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 198,802,042 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 192,995,140 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 208,412,042 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 198,802,042 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 192,995,140 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 198,802,042 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 192,995,140 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 208,412,042 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,806,902 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 9,610,000 Loss to the previous increase in the state-mandated homestead

THE PVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

129-Kaufman/Kaufman County

129-904/Kemp ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 414,275,099 N/A 414,275,099 414,275,099
B - MULTIFAMILY 16,892,403 N/A 16,892,403 16,892,403
C1 - VACANT LOTS 68,233,066 N/A 68,233,066 68,233,066
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,049,537 N/A 5,049,537 5,049,537
D2 - FARM & RANCH IMP 13,121,355 N/A 13,121,355 13,121,355
E - NON-AG LAND AND IMPROVEMENTS 235,107,077 N/A 235,107,077 235,107,077
F1 - COMMERCIAL REAL 62,287,802 N/A 62,287,802 62,287,802
F2 - INDUSTRIAL REAL 5,255,660 N/A 5,255,660 5,255,660
G - ALL MINERALS 206,066 N/A 206,066 206,066
J - ALL UTILITIES 26,154,358 N/A 26,154,358 26,154,358
L1 - COMMERCIAL PERSONAL 17,409,509 N/A 17,409,509 17,409,509
L2 - INDUSTRIAL PERSONAL 7,145,752 N/A 7,145,752 7,145,752
M1 - MOBILE HOMES 21,233,917 N/A 21,233,917 21,233,917
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,045,364 N/A 5,045,364 5,045,364
S - SPECIAL INVENTORY 407,785 N/A 407,785 407,785
Subtotal 897,824,750 0 897,824,750 897,824,750
Less Total Deductions 244,080,412 0 244,080,412 244,080,412
Total Taxable Value 653,744,338 0 653,744,338 653,744,338

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 672,546,571 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 653,744,338 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 672,546,571 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 653,744,338 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 690,446,571 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 672,546,571 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 653,744,338 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 672,546,571 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 653,744,338 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 690,446,571 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 18,802,233 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 17,900,000 Loss to the previous increase in the state-mandated homestead

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

129-904-02/Kemp ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 558,412,449 0.9784 570,759,031 570,759,031
B - MULTIFAMILY 16,892,403 N/A 16,892,403 16,892,403
C1 - VACANT LOTS 78,407,836 N/A 78,407,836 78,407,836
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,338,777 1.0094 7,270,327 7,270,327
D2 - FARM & RANCH IMP 13,284,155 N/A 13,284,155 13,284,155
E - NON-AG LAND AND IMPROVEMENTS 307,788,727 0.9901 310,872,375 310,872,375
F1 - COMMERCIAL REAL 65,258,932 N/A 65,258,932 65,258,932
F2 - INDUSTRIAL REAL 5,255,660 N/A 5,255,660 5,255,660
G - ALL MINERALS 222,966 N/A 222,966 222,966
J - ALL UTILITIES 42,568,398 0.9499 44,815,158 44,815,158
L1 - COMMERCIAL PERSONAL 18,150,829 N/A 18,150,829 18,150,829
L2 - INDUSTRIAL PERSONAL 7,556,752 N/A 7,556,752 7,556,752
M1 - MOBILE HOMES 26,203,617 N/A 26,203,617 26,203,617
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 5,045,364 N/A 5,045,364 5,045,364
S - SPECIAL INVENTORY 454,835 N/A 454,835 454,835
Subtotal 1,152,841,700 1,170,450,240 1,170,450,240
Less Total Deductions 317,188,577 323,710,762 323,710,762
Total Taxable Value 835,653,123 846,739,478 846,739,478

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 871,348,613 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 846,739,478 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 871,348,613 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 846,739,478 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 898,858,613 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 871,348,613 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 846,739,478 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 871,348,613 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 846,739,478 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 898,858,613 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 24,609,135 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 27,510,000 Loss to the previous increase in the state-mandated homestead