taxes Property Tax Assistance

2023 ISD Summary Worksheet

001-Anderson/Anderson County

001-904/Frankston ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 116,902,832 0.9365 124,829,506 116,902,832
B - MULTIFAMILY 2,773,272 N/A 2,773,272 2,773,272
C1 - VACANT LOTS 2,836,130 N/A 2,836,130 2,836,130
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,346,780 1.0553 4,118,907 4,346,780
D2 - FARM & RANCH IMP 191,086 N/A 191,086 191,086
E - NON-AG LAND AND IMPROVEMENTS 160,871,437 1.0026 160,454,256 160,871,437
F1 - COMMERCIAL REAL 26,468,137 0.9909 26,711,209 26,468,137
F2 - INDUSTRIAL REAL 951,149 N/A 951,149 951,149
G - ALL MINERALS 12,688,208 N/A 12,688,208 12,688,208
J - ALL UTILITIES 16,808,160 N/A 16,808,160 16,808,160
L1 - COMMERCIAL PERSONAL 8,272,708 N/A 8,272,708 8,272,708
L2 - INDUSTRIAL PERSONAL 11,340,842 N/A 11,340,842 11,340,842
M1 - MOBILE HOMES 5,890,804 N/A 5,890,804 5,890,804
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 327,270 N/A 327,270 327,270
S - SPECIAL INVENTORY 2,665,911 N/A 2,665,911 2,665,911
Subtotal 373,334,726 0 380,859,418 373,334,726
Less Total Deductions 136,497,973 0 144,038,027 136,497,973
Total Taxable Value 236,836,753 0 236,821,391 236,836,753

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 268,225,004 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 236,836,753 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 254,793,955 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 223,405,704 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 280,840,004 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 289,250,004 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 245,702,104 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 268,225,004 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 236,836,753 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 254,793,955 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 223,405,704 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 280,840,004 T13 plus the loss to the chapter 313 agreement
T16 289,250,004 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 245,702,104 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 31,388,251 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 13,431,049 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 12,615,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 8,410,000 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

107-Henderson/Henderson County

001-904/Frankston ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 170,949,027 N/A 170,949,027 170,949,027
B - MULTIFAMILY 126,042 N/A 126,042 126,042
C1 - VACANT LOTS 5,750,577 N/A 5,750,577 5,750,577
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 967,430 N/A 967,430 967,430
D2 - FARM & RANCH IMP 243,314 N/A 243,314 243,314
E - NON-AG LAND AND IMPROVEMENTS 53,991,950 N/A 53,991,950 53,991,950
F1 - COMMERCIAL REAL 4,467,214 N/A 4,467,214 4,467,214
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 249,780 N/A 249,780 249,780
J - ALL UTILITIES 2,686,660 N/A 2,686,660 2,686,660
L1 - COMMERCIAL PERSONAL 2,181,015 N/A 2,181,015 2,181,015
L2 - INDUSTRIAL PERSONAL 2,980 N/A 2,980 2,980
M1 - MOBILE HOMES 1,487,675 N/A 1,487,675 1,487,675
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 243,103,664 0 243,103,664 243,103,664
Less Total Deductions 97,443,837 0 97,443,837 97,443,837
Total Taxable Value 145,659,827 0 145,659,827 145,659,827

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 165,995,887 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 145,659,827 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 156,106,759 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 135,770,699 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 174,350,887 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 179,920,887 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 149,908,970 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 165,995,887 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 145,659,827 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 156,106,759 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 135,770,699 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 174,350,887 T13 plus the loss to the chapter 313 agreement
T16 179,920,887 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 149,908,970 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 20,336,060 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,889,128 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,355,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 5,570,000 Loss to Second Previous Homestead Increase

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

001-904-02/Frankston ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 287,851,859 0.9732 295,778,533 287,851,859
B - MULTIFAMILY 2,899,314 N/A 2,899,314 2,899,314
C1 - VACANT LOTS 8,586,707 N/A 8,586,707 8,586,707
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 5,314,210 1.0448 5,086,337 5,314,210
D2 - FARM & RANCH IMP 434,400 N/A 434,400 434,400
E - NON-AG LAND AND IMPROVEMENTS 214,863,387 1.0019 214,446,206 214,863,387
F1 - COMMERCIAL REAL 30,935,351 0.9922 31,178,423 30,935,351
F2 - INDUSTRIAL REAL 951,149 N/A 951,149 951,149
G - ALL MINERALS 12,937,988 N/A 12,937,988 12,937,988
J - ALL UTILITIES 19,494,820 N/A 19,494,820 19,494,820
L1 - COMMERCIAL PERSONAL 10,453,723 N/A 10,453,723 10,453,723
L2 - INDUSTRIAL PERSONAL 11,343,822 N/A 11,343,822 11,343,822
M1 - MOBILE HOMES 7,378,479 N/A 7,378,479 7,378,479
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 327,270 N/A 327,270 327,270
S - SPECIAL INVENTORY 2,665,911 N/A 2,665,911 2,665,911
Subtotal 616,438,390 623,963,082 616,438,390
Less Total Deductions 233,941,810 241,481,864 233,941,810
Total Taxable Value 382,496,580 382,481,218 382,496,580

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 434,220,891 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 382,496,580 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 410,900,714 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 359,176,403 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 455,190,891 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 469,170,891 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 395,611,074 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 434,220,891 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 382,496,580 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 410,900,714 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 359,176,403 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 455,190,891 T13 plus the loss to the chapter 313 agreement
T16 469,170,891 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 395,611,074 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 51,724,311 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 23,320,177 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 20,970,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 13,980,000 Loss to Second Previous Homestead Increase