taxes Property Tax Assistance

2021 ISD Summary Worksheet

187-Polk /Polk County

229-906/Chester ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	15,740,902	1.0181	15,461,057	15,740,902
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	2,051,923	N/A	2,051,923	2,051,923
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,786,452	1.0652	7,309,692	7,786,452
D2 - FARM & RANCH IMP	1,094,054	N/A	1,094,054	1,094,054
E - NON-AG LAND AND IMPROVEMENTS	15,247,180	1.0705	14,243,045	15,247,180
F1 - COMMERCIAL REAL	28,169	N/A	28,169	28,169
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	4,880	N/A	4,880	4,880
J - ALL UTILITIES	2,124,822	N/A	2,124,822	2,124,822
L1 - COMMERCIAL PERSONAL	2,338	N/A	2,338	2,338
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	1,905,912	N/A	1,905,912	1,905,912
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	45,986,632	0	44,225,892	45,986,632
Less Total Deductions	7,045,096	0	6,878,824	7,045,096
Total Taxable Value	38,941,536	0	37,347,068	38,941,536

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
40,046,995	38,941,536	40,046,995	38,941,536

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
1,105,459	0

T1 = School district taxable value for M & O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 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

Value Taxable For I & S Purposes

T7	T8	T9	T10
40,046,995	38,941,536	40,046,995	38,941,536

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 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

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	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	19,718,577	0.9589	20,563,747	19,718,577
B - MULTIFAMILY	57,223	N/A	57,223	57,223
C1 - VACANT LOTS	784,329	N/A	784,329	784,329
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	13,035,241	1.0138	12,857,485	13,035,241
D2 - FARM & RANCH IMP	118,096	N/A	118,096	118,096
E - NON-AG LAND AND IMPROVEMENTS	28,300,797	0.9469	29,887,841	28,300,797
F1 - COMMERCIAL REAL	725,198	N/A	725,198	725,198
F2 - INDUSTRIAL REAL	21,337	N/A	21,337	21,337
G - ALL MINERALS	481,320	N/A	481,320	481,320
J - ALL UTILITIES	4,910,352	0.8762	5,604,145	4,910,352
L1 - COMMERCIAL PERSONAL	399,532	N/A	399,532	399,532
L2 - INDUSTRIAL PERSONAL	567,366	N/A	567,366	567,366
M1 - MOBILE HOMES	676,278	N/A	676,278	676,278
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	69,795,646	0	72,743,897	69,795,646
Less Total Deductions	13,059,897	0	13,781,343	13,059,897
Total Taxable Value	56,735,749	0	58,962,554	56,735,749

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
58,579,690	56,735,749	58,579,690	56,735,749

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
1,843,941	0

T1 = School district taxable value for M & O purposes before the loss to the additional $10,000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 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

Value Taxable For I & S Purposes

T7	T8	T9	T10
58,579,690	56,735,749	58,579,690	56,735,749

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 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

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

229-906-02/Chester ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	35,459,479	0.9843	36,024,804	35,459,479
B - MULTIFAMILY	57,223	N/A	57,223	57,223
C1 - VACANT LOTS	2,836,252	N/A	2,836,252	2,836,252
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	20,821,693	1.0325	20,167,177	20,821,693
D2 - FARM & RANCH IMP	1,212,150	N/A	1,212,150	1,212,150
E - NON-AG LAND AND IMPROVEMENTS	43,547,977	0.9868	44,130,886	43,547,977
F1 - COMMERCIAL REAL	753,367	N/A	753,367	753,367
F2 - INDUSTRIAL REAL	21,337	N/A	21,337	21,337
G - ALL MINERALS	486,200	N/A	486,200	486,200
J - ALL UTILITIES	7,035,174	0.9102	7,728,967	7,035,174
L1 - COMMERCIAL PERSONAL	401,870	N/A	401,870	401,870
L2 - INDUSTRIAL PERSONAL	567,366	N/A	567,366	567,366
M1 - MOBILE HOMES	2,582,190	N/A	2,582,190	2,582,190
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	115,782,278		116,969,789	115,782,278
Less Total Deductions	20,104,993		20,660,167	20,104,993
Total Taxable Value	95,677,285		96,309,622	95,677,285

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
98,626,685	95,677,285	98,626,685	95,677,285

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
2,949,400	0

T1 = School district taxable value for M & O purposes before the loss to the additional $10, 000 homestead exemption

T2 = School district taxable value for M & O purposes after the loss to the additional $10, 000 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

Value Taxable For I & S Purposes

T7	T8	T9	T10
98,626,685	95,677,285	98,626,685	95,677,285

T7 = School district taxable value for I & S purposes before the loss to the additional $10, 000 homestead exemption

T8 = School district taxable value for I & S purposes after the loss to the additional $10, 000 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