taxes Property Tax Assistance

2022 ISD Summary Worksheet

001-Anderson /Anderson County

001-904/Frankston ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	93,425,213	0.9240	101,109,538	93,425,213
B - MULTIFAMILY	2,582,599	N/A	2,582,599	2,582,599
C1 - VACANT LOTS	2,405,711	N/A	2,405,711	2,405,711
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,072,600	0.9789	4,160,382	4,072,600
D2 - FARM & RANCH IMP	196,267	N/A	196,267	196,267
E - NON-AG LAND AND IMPROVEMENTS	121,953,262	1.0124	120,459,563	121,953,262
F1 - COMMERCIAL REAL	20,177,635	0.9897	20,387,628	20,177,635
F2 - INDUSTRIAL REAL	639,802	N/A	639,802	639,802
G - ALL MINERALS	10,810,348	N/A	10,810,348	10,810,348
J - ALL UTILITIES	14,898,629	0.9007	16,541,167	14,898,629
L1 - COMMERCIAL PERSONAL	4,770,050	N/A	4,770,050	4,770,050
L2 - INDUSTRIAL PERSONAL	12,297,898	N/A	12,297,898	12,297,898
M1 - MOBILE HOMES	5,149,595	N/A	5,149,595	5,149,595
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	341,719	N/A	341,719	341,719
S - SPECIAL INVENTORY	2,299,201	N/A	2,299,201	2,299,201
Subtotal	296,020,529	0	304,151,468	296,020,529
Less Total Deductions	78,638,677	0	85,560,309	78,638,677
Total Taxable Value	217,381,852	0	218,591,159	217,381,852

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
226,184,175	217,381,852	214,525,291	205,722,968	234,384,175

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
8,802,323	11,658,884	8,200,000

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
226,184,175	217,381,852	214,525,291	205,722,968	234,384,175

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

107-Henderson /Henderson County

001-904/Frankston ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	152,201,880	0.9586	158,775,172	152,201,880
B - MULTIFAMILY	113,900	N/A	113,900	113,900
C1 - VACANT LOTS	7,437,660	N/A	7,437,660	7,437,660
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	1,212,981	0.8163	1,486,041	1,212,981
D2 - FARM & RANCH IMP	263,320	N/A	263,320	263,320
E - NON-AG LAND AND IMPROVEMENTS	43,921,760	0.9470	46,379,894	43,921,760
F1 - COMMERCIAL REAL	3,854,450	N/A	3,854,450	3,854,450
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	724,550	N/A	724,550	724,550
J - ALL UTILITIES	2,059,870	N/A	2,059,870	2,059,870
L1 - COMMERCIAL PERSONAL	2,107,300	N/A	2,107,300	2,107,300
L2 - INDUSTRIAL PERSONAL	13,660	N/A	13,660	13,660
M1 - MOBILE HOMES	1,530,790	N/A	1,530,790	1,530,790
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	215,442,121	0	224,746,607	215,442,121
Less Total Deductions	67,836,114	0	71,271,536	67,836,114
Total Taxable Value	147,606,007	0	153,475,071	147,606,007

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
152,445,026	147,606,007	143,093,491	138,254,472	157,875,026

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
4,839,019	9,351,535	5,430,000

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
152,445,026	147,606,007	143,093,491	138,254,472	157,875,026

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

001-904-02/Frankston ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	245,627,093	0.9451	259,884,710	245,627,093
B - MULTIFAMILY	2,696,499	N/A	2,696,499	2,696,499
C1 - VACANT LOTS	9,843,371	N/A	9,843,371	9,843,371
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	5,285,581	0.9361	5,646,423	5,285,581
D2 - FARM & RANCH IMP	459,587	N/A	459,587	459,587
E - NON-AG LAND AND IMPROVEMENTS	165,875,022	0.9942	166,839,457	165,875,022
F1 - COMMERCIAL REAL	24,032,085	0.9913	24,242,078	24,032,085
F2 - INDUSTRIAL REAL	639,802	N/A	639,802	639,802
G - ALL MINERALS	11,534,898	N/A	11,534,898	11,534,898
J - ALL UTILITIES	16,958,499	0.9117	18,601,037	16,958,499
L1 - COMMERCIAL PERSONAL	6,877,350	N/A	6,877,350	6,877,350
L2 - INDUSTRIAL PERSONAL	12,311,558	N/A	12,311,558	12,311,558
M1 - MOBILE HOMES	6,680,385	N/A	6,680,385	6,680,385
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	341,719	N/A	341,719	341,719
S - SPECIAL INVENTORY	2,299,201	N/A	2,299,201	2,299,201
Subtotal	511,462,650		528,898,075	511,462,650
Less Total Deductions	146,474,791		156,831,845	146,474,791
Total Taxable Value	364,987,859		372,066,230	364,987,859

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
378,629,201	364,987,859	357,618,782	343,977,440	392,259,201

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
13,641,342	21,010,419	13,630,000

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
378,629,201	364,987,859	357,618,782	343,977,440	392,259,201

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