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
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 |
26,744,160 |
0.8641 |
30,950,307 |
26,744,160 |
| 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 |
11,728,533 |
1.0511 |
11,158,142 |
11,728,533 |
| D2 - FARM & RANCH IMP |
121,084 |
N/A |
121,084 |
121,084 |
| E - NON-AG LAND AND IMPROVEMENTS |
32,343,398 |
0.8516 |
37,979,566 |
32,343,398 |
| 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 |
4,519,196 |
N/A |
4,519,196 |
4,519,196 |
| 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 |
84,735,500 |
0 |
94,962,327 |
84,735,500 |
| Less Total Deductions |
28,448,248 |
0 |
29,571,356 |
28,448,248 |
| Total Taxable Value |
56,287,252 |
0 |
65,390,971 |
56,287,252 |
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 |
65,201,019 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
56,287,252 |
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 |
65,201,019 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
56,287,252 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
68,981,019 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
71,501,019 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
56,287,252 |
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 |
65,201,019 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
56,287,252 |
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 |
65,201,019 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
56,287,252 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
68,981,019 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
71,501,019 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
56,287,252 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
8,913,767 |
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 |
3,780,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
2,520,000 |
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
229-906-02/Chester ISD
| Category |
Local Tax Roll Value |
2023 WTD Mean Ratio |
2023 PTAD Value Estimate |
2023 Value Assigned |
| A - SINGLE-FAMILY |
49,146,461 |
0.9012 |
54,534,159 |
49,146,461 |
| 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 |
18,708,877 |
1.0647 |
17,571,913 |
18,708,877 |
| D2 - FARM & RANCH IMP |
557,600 |
N/A |
557,600 |
557,600 |
| E - NON-AG LAND AND IMPROVEMENTS |
59,785,543 |
0.9612 |
62,198,210 |
59,785,543 |
| 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 |
4,524,076 |
N/A |
4,524,076 |
4,524,076 |
| 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 |
151,767,756 |
|
159,386,060 |
151,767,756 |
| Less Total Deductions |
48,858,127 |
|
50,757,736 |
48,858,127 |
| Total Taxable Value |
102,909,629 |
|
108,628,324 |
102,909,629 |
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 |
117,564,156 |
School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 |
102,909,629 |
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 |
117,564,156 |
T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 |
102,909,629 |
T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 |
123,639,156 |
T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 |
127,689,156 |
T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 |
104,278,682 |
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 |
117,564,156 |
School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 |
102,909,629 |
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 |
117,564,156 |
T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 |
102,909,629 |
T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 |
123,639,156 |
T13 plus the loss to the chapter 313 agreement |
| T16 |
127,689,156 |
T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 |
104,278,682 |
T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|
| LOSS_INCR_HMSTD |
14,654,527 |
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 |
6,075,000 |
Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD |
4,050,000 |
Loss to Second Previous Homestead Increase |
