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 0.9160 157,355,186 157,355,186
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 1.0148 2,255,792 2,255,792
D2 - FARM & RANCH IMP 162,800 N/A 162,800 162,800
E - NON-AG LAND AND IMPROVEMENTS 72,681,650 0.9411 77,230,528 77,230,528
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 0.8412 19,512,649 19,512,649
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 0 275,848,825 275,848,825
Less Total Deductions 73,108,165 0 80,090,525 80,090,525
Total Taxable Value 181,908,785 0 195,758,300 195,758,300

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
201,565,202 195,758,300 201,565,202 195,758,300 211,175,202


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
5,806,902 0 9,610,000


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
201,565,202 195,758,300 201,565,202 195,758,300 211,175,202

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 TAXABLE 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

T1 T2 T3 T4 T13
672,546,571 653,744,338 672,546,571 653,744,338 690,446,571


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
18,802,233 0 17,900,000


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
672,546,571 653,744,338 672,546,571 653,744,338 690,446,571

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

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 0.9769 571,630,285 571,630,285
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 1.0046 7,305,329 7,305,329
D2 - FARM & RANCH IMP 13,284,155 N/A 13,284,155 13,284,155
E - NON-AG LAND AND IMPROVEMENTS 307,788,727 0.9854 312,337,605 312,337,605
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 0.9321 45,667,007 45,667,007
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 1,173,673,575 1,173,673,575
Less Total Deductions 317,188,577 324,170,937 324,170,937
Total Taxable Value 835,653,123 849,502,638 849,502,638

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
874,111,773 849,502,638 874,111,773 849,502,638 901,621,773


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
24,609,135 0 27,510,000


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
874,111,773 849,502,638 874,111,773 849,502,638 901,621,773

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