taxes Property Tax Assistance

2023 ISD Summary Worksheet

107-Henderson/Henderson County

129-904/Kemp ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 154,040,785 0.9343 164,872,937 154,040,785
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 8,771,040 N/A 8,771,040 8,771,040
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,843,797 1.2081 1,526,179 1,843,797
D2 - FARM & RANCH IMP 241,966 N/A 241,966 241,966
E - NON-AG LAND AND IMPROVEMENTS 98,364,183 0.9641 102,026,951 98,364,183
F1 - COMMERCIAL REAL 3,117,583 N/A 3,117,583 3,117,583
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 14,142,650 N/A 14,142,650 14,142,650
L1 - COMMERCIAL PERSONAL 742,003 N/A 742,003 742,003
L2 - INDUSTRIAL PERSONAL 415,330 N/A 415,330 415,330
M1 - MOBILE HOMES 4,644,732 N/A 4,644,732 4,644,732
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 53,982 N/A 53,982 53,982
Subtotal 286,378,051 0 300,555,353 286,378,051
Less Total Deductions 105,655,586 0 111,858,961 105,655,586
Total Taxable Value 180,722,465 0 188,696,392 180,722,465

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 201,442,874 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 180,722,465 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 201,442,874 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 180,722,465 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 215,722,874 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 225,242,874 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 185,047,495 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 201,442,874 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 180,722,465 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 201,442,874 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 180,722,465 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 215,722,874 T13 plus the loss to the chapter 313 agreement
T16 225,242,874 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 185,047,495 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,720,409 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 14,280,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 9,520,000 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

129-Kaufman/Kaufman County

129-904/Kemp ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 490,368,714 0.9759 502,478,445 490,368,714
B - MULTIFAMILY 20,685,739 N/A 20,685,739 20,685,739
C1 - VACANT LOTS 68,059,822 0.9595 70,932,592 68,059,822
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,959,980 1.0885 4,556,784 4,959,980
D2 - FARM & RANCH IMP 10,755,781 N/A 10,755,781 10,755,781
E - NON-AG LAND AND IMPROVEMENTS 267,834,247 1.0322 259,479,022 267,834,247
F1 - COMMERCIAL REAL 71,605,704 0.9490 75,453,850 71,605,704
F2 - INDUSTRIAL REAL 7,773,058 N/A 7,773,058 7,773,058
G - ALL MINERALS 220,884 N/A 220,884 220,884
J - ALL UTILITIES 25,521,434 N/A 25,521,434 25,521,434
L1 - COMMERCIAL PERSONAL 21,124,167 N/A 21,124,167 21,124,167
L2 - INDUSTRIAL PERSONAL 5,593,795 N/A 5,593,795 5,593,795
M1 - MOBILE HOMES 26,584,955 N/A 26,584,955 26,584,955
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 11,096,690 N/A 11,096,690 11,096,690
S - SPECIAL INVENTORY 183,251 N/A 183,251 183,251
Subtotal 1,032,368,221 0 1,042,440,447 1,032,368,221
Less Total Deductions 342,946,112 0 349,736,403 342,946,112
Total Taxable Value 689,422,109 0 692,704,044 689,422,109

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 767,702,609 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 689,422,109 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 767,702,609 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 689,422,109 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 797,027,609 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 816,577,609 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 706,816,217 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 767,702,609 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 689,422,109 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 767,702,609 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 689,422,109 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 797,027,609 T13 plus the loss to the chapter 313 agreement
T16 816,577,609 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 706,816,217 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 78,280,500 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 29,325,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 19,550,000 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

129-904-02/Kemp ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 644,409,499 0.9656 667,351,382 644,409,499
B - MULTIFAMILY 20,685,739 N/A 20,685,739 20,685,739
C1 - VACANT LOTS 76,830,862 0.9640 79,703,632 76,830,862
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,803,777 1.1185 6,082,963 6,803,777
D2 - FARM & RANCH IMP 10,997,747 N/A 10,997,747 10,997,747
E - NON-AG LAND AND IMPROVEMENTS 366,198,430 1.0130 361,505,973 366,198,430
F1 - COMMERCIAL REAL 74,723,287 0.9510 78,571,433 74,723,287
F2 - INDUSTRIAL REAL 7,773,058 N/A 7,773,058 7,773,058
G - ALL MINERALS 220,884 N/A 220,884 220,884
J - ALL UTILITIES 39,664,084 N/A 39,664,084 39,664,084
L1 - COMMERCIAL PERSONAL 21,866,170 N/A 21,866,170 21,866,170
L2 - INDUSTRIAL PERSONAL 6,009,125 N/A 6,009,125 6,009,125
M1 - MOBILE HOMES 31,229,687 N/A 31,229,687 31,229,687
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 11,096,690 N/A 11,096,690 11,096,690
S - SPECIAL INVENTORY 237,233 N/A 237,233 237,233
Subtotal 1,318,746,272 1,342,995,800 1,318,746,272
Less Total Deductions 448,601,698 461,595,364 448,601,698
Total Taxable Value 870,144,574 881,400,436 870,144,574

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 969,145,483 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 870,144,574 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 969,145,483 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 870,144,574 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,012,750,483 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,041,820,483 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 891,863,712 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 969,145,483 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 870,144,574 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 969,145,483 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 870,144,574 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,012,750,483 T13 plus the loss to the chapter 313 agreement
T16 1,041,820,483 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 891,863,712 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 99,000,909 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 43,605,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 29,070,000 Loss to Second Previous Homestead Increase