taxes Property Tax Assistance

2023 ISD Summary Worksheet

Chester ISD (all splits)   Polk County   Tyler County  

187-Polk/Polk County

229-906/Chester ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 22,402,301 0.9499 23,583,852 22,402,301
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,613,251 N/A 3,613,251 3,613,251
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,980,344 1.0883 6,413,771 6,980,344
D2 - FARM & RANCH IMP 436,516 N/A 436,516 436,516
E - NON-AG LAND AND IMPROVEMENTS 27,442,145 1.1331 24,218,644 27,442,145
F1 - COMMERCIAL REAL 231,817 N/A 231,817 231,817
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,880 N/A 4,880 4,880
J - ALL UTILITIES 2,326,190 N/A 2,326,190 2,326,190
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 3,594,812 N/A 3,594,812 3,594,812
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 67,032,256 0 64,423,733 67,032,256
Less Total Deductions 20,409,879 0 21,186,380 20,409,879
Total Taxable Value 46,622,377 0 43,237,353 46,622,377

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 52,363,137 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 46,622,377 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 52,363,137 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 46,622,377 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 54,658,137 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 56,188,137 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 47,991,430 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 52,363,137 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 46,622,377 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 52,363,137 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 46,622,377 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 54,658,137 T13 plus the loss to the chapter 313 agreement
T16 56,188,137 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 47,991,430 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 5,740,760 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 2,295,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 1,530,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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229-Tyler/Tyler County

229-906/Chester ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 26,715,460 0.8641 30,917,093 26,715,460
B - MULTIFAMILY 56,474 N/A 56,474 56,474
C1 - VACANT LOTS 1,288,670 N/A 1,288,670 1,288,670
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,733,057 1.0512 11,162,046 11,733,057
D2 - FARM & RANCH IMP 121,084 N/A 121,084 121,084
E - NON-AG LAND AND IMPROVEMENTS 32,218,070 0.8516 37,832,398 32,218,070
F1 - COMMERCIAL REAL 732,565 N/A 732,565 732,565
F2 - INDUSTRIAL REAL 27,732 N/A 27,732 27,732
G - ALL MINERALS 4,526,216 N/A 4,526,216 4,526,216
J - ALL UTILITIES 5,765,036 0.8579 6,719,939 5,765,036
L1 - COMMERCIAL PERSONAL 208,771 N/A 208,771 208,771
L2 - INDUSTRIAL PERSONAL 793,419 N/A 793,419 793,419
M1 - MOBILE HOMES 406,462 N/A 406,462 406,462
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 84,593,016 0 94,792,869 84,593,016
Less Total Deductions 34,013,843 0 38,138,081 34,013,843
Total Taxable Value 50,579,173 0 56,654,788 50,579,173

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 59,637,479 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 50,579,173 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 59,637,479 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 50,579,173 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 63,447,479 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 65,987,479 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 52,886,560 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 59,637,479 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 50,579,173 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 59,637,479 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 50,579,173 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 63,447,479 T13 plus the loss to the chapter 313 agreement
T16 65,987,479 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 52,886,560 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,058,306 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 3,810,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,540,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE INVALID, BUT LOCAL VALUE WAS CERTIFIED BECAUSE YOUR SCHOOL DISTRICT IS IN YEAR ONE OF THE GRACE PERIOD


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229-906-02/Chester ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 49,117,761 0.9012 54,500,945 49,117,761
B - MULTIFAMILY 56,474 N/A 56,474 56,474
C1 - VACANT LOTS 4,901,921 N/A 4,901,921 4,901,921
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 18,713,401 1.0647 17,575,817 18,713,401
D2 - FARM & RANCH IMP 557,600 N/A 557,600 557,600
E - NON-AG LAND AND IMPROVEMENTS 59,660,215 0.9615 62,051,042 59,660,215
F1 - COMMERCIAL REAL 964,382 N/A 964,382 964,382
F2 - INDUSTRIAL REAL 27,732 N/A 27,732 27,732
G - ALL MINERALS 4,531,096 N/A 4,531,096 4,531,096
J - ALL UTILITIES 8,091,226 0.8944 9,046,129 8,091,226
L1 - COMMERCIAL PERSONAL 208,771 N/A 208,771 208,771
L2 - INDUSTRIAL PERSONAL 793,419 N/A 793,419 793,419
M1 - MOBILE HOMES 4,001,274 N/A 4,001,274 4,001,274
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 151,625,272 159,216,602 151,625,272
Less Total Deductions 54,423,722 59,324,461 54,423,722
Total Taxable Value 97,201,550 99,892,141 97,201,550

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 112,000,616 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 97,201,550 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 112,000,616 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 97,201,550 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 118,105,616 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 122,175,616 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 100,877,990 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 112,000,616 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 97,201,550 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 112,000,616 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 97,201,550 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 118,105,616 T13 plus the loss to the chapter 313 agreement
T16 122,175,616 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 100,877,990 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 14,799,066 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 6,105,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 4,070,000 Loss to Second Previous Homestead Increase

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