taxes Property Tax Assistance

2022 ISD Summary Worksheet

187-Polk /Polk County

229-906/Chester ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	16,792,429	N/A	16,792,429	16,792,429
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	2,462,548	N/A	2,462,548	2,462,548
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,517,709	N/A	7,517,709	7,517,709
D2 - FARM & RANCH IMP	394,678	N/A	394,678	394,678
E - NON-AG LAND AND IMPROVEMENTS	20,100,761	N/A	20,100,761	20,100,761
F1 - COMMERCIAL REAL	30,814	N/A	30,814	30,814
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	4,880	N/A	4,880	4,880
J - ALL UTILITIES	2,145,138	N/A	2,145,138	2,145,138
L1 - COMMERCIAL PERSONAL	0	N/A	0	0
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	2,118,754	N/A	2,118,754	2,118,754
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	51,567,711	0	51,567,711	51,567,711
Less Total Deductions	8,962,362	0	8,962,362	8,962,362
Total Taxable Value	42,605,349	0	42,605,349	42,605,349

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
44,195,808	42,605,349	44,195,808	42,605,349	45,615,808

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
1,590,459	0	1,420,000

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
44,195,808	42,605,349	44,195,808	42,605,349	45,615,808

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

229-Tyler /Tyler County

229-906/Chester ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	22,671,650	N/A	22,671,650	22,671,650
B - MULTIFAMILY	56,849	N/A	56,849	56,849
C1 - VACANT LOTS	1,067,621	N/A	1,067,621	1,067,621
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	11,899,035	N/A	11,899,035	11,899,035
D2 - FARM & RANCH IMP	126,055	N/A	126,055	126,055
E - NON-AG LAND AND IMPROVEMENTS	45,227,287	N/A	45,227,287	45,227,287
F1 - COMMERCIAL REAL	735,096	N/A	735,096	735,096
F2 - INDUSTRIAL REAL	25,917	N/A	25,917	25,917
G - ALL MINERALS	1,013,335	N/A	1,013,335	1,013,335
J - ALL UTILITIES	6,282,460	N/A	6,282,460	6,282,460
L1 - COMMERCIAL PERSONAL	254,330	N/A	254,330	254,330
L2 - INDUSTRIAL PERSONAL	828,276	N/A	828,276	828,276
M1 - MOBILE HOMES	495,835	N/A	495,835	495,835
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	90,683,746	0	90,683,746	90,683,746
Less Total Deductions	18,970,942	0	18,970,942	18,970,942
Total Taxable Value	71,712,804	0	71,712,804	71,712,804

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
73,999,892	71,712,804	73,999,892	71,712,804	76,389,892

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
2,287,088	0	2,390,000

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
73,999,892	71,712,804	73,999,892	71,712,804	76,389,892

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

229-906-02/Chester ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	39,464,079	N/A	39,464,079	39,464,079
B - MULTIFAMILY	56,849	N/A	56,849	56,849
C1 - VACANT LOTS	3,530,169	N/A	3,530,169	3,530,169
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	19,416,744	N/A	19,416,744	19,416,744
D2 - FARM & RANCH IMP	520,733	N/A	520,733	520,733
E - NON-AG LAND AND IMPROVEMENTS	65,328,048	N/A	65,328,048	65,328,048
F1 - COMMERCIAL REAL	765,910	N/A	765,910	765,910
F2 - INDUSTRIAL REAL	25,917	N/A	25,917	25,917
G - ALL MINERALS	1,018,215	N/A	1,018,215	1,018,215
J - ALL UTILITIES	8,427,598	N/A	8,427,598	8,427,598
L1 - COMMERCIAL PERSONAL	254,330	N/A	254,330	254,330
L2 - INDUSTRIAL PERSONAL	828,276	N/A	828,276	828,276
M1 - MOBILE HOMES	2,614,589	N/A	2,614,589	2,614,589
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	142,251,457		142,251,457	142,251,457
Less Total Deductions	27,933,304		27,933,304	27,933,304
Total Taxable Value	114,318,153		114,318,153	114,318,153

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
118,195,700	114,318,153	118,195,700	114,318,153	122,005,700

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
3,877,547	0	3,810,000

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
118,195,700	114,318,153	118,195,700	114,318,153	122,005,700

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