taxes Property Tax Assistance

2018 ISD Summary Worksheet

187-Polk

229-906/Chester ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. SINGLE-FAMILY RESIDENCES	13,250,620	N/A	13,250,620	13,250,620
B. MULTIFAMILY RESIDENCES	0	N/A	0	0
C1. VACANT LOTS	1,308,869	N/A	1,308,869	1,308,869
C2. COLONIA LOTS	0	N/A	0	0
D1. QUALIFIED AG LAND	7,206,433	N/A	7,206,433	7,206,433
D2. REAL PROP:FARM & RANCH	1,514,301	N/A	1,514,301	1,514,301
E. REAL PROP NONQUAL ACREAGE	9,258,631	N/A	9,258,631	9,258,631
F1. COMMERCIAL REAL	20,968	N/A	20,968	20,968
F2. INDUSTRIAL REAL	0	N/A	0	0
G. OIL,GAS,MINERALS	4,880	N/A	4,880	4,880
J. UTILITIES	1,635,814	N/A	1,635,814	1,635,814
L1. COMMERCIAL PERSONAL	0	N/A	0	0
L2. INDUSTRIAL PERSONAL	0	N/A	0	0
M. MOBILE HOMES	1,648,299	N/A	1,648,299	1,648,299
N. INTANGIBLE PERSONAL PROP	0	N/A	0	0
O. RESIDENTIAL INVENTORY	0	N/A	0	0
S. SPECIAL INVENTORY	0	N/A	0	0
Subtotal	35,848,815	0	35,848,815	35,848,815
Less Total Deductions	5,984,788	0	5,984,788	5,984,788
Total Taxable Value	29,864,027	0	29,864,027	29,864,027

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
31,044,048	29,864,027	31,044,048	29,864,027

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
1,180,021	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
31,044,048	29,864,027	31,044,048	29,864,027

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

229-906/Chester ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. SINGLE-FAMILY RESIDENCES	14,206,399	0.8470	16,772,608	16,772,608
B. MULTIFAMILY RESIDENCES	54,415	N/A	54,415	54,415
C1. VACANT LOTS	691,392	N/A	691,392	691,392
C2. COLONIA LOTS	0	N/A	0	0
D1. QUALIFIED AG LAND	13,224,965	1.0320	12,814,565	12,814,565
D2. REAL PROP:FARM & RANCH	85,170	N/A	85,170	85,170
E. REAL PROP NONQUAL ACREAGE	14,647,895	0.8023	18,257,379	18,257,379
F1. COMMERCIAL REAL	692,490	N/A	692,490	692,490
F2. INDUSTRIAL REAL	20,869	N/A	20,869	20,869
G. OIL,GAS,MINERALS	1,099,333	N/A	1,099,333	1,099,333
J. UTILITIES	4,343,682	N/A	4,343,682	4,343,682
L1. COMMERCIAL PERSONAL	190,247	N/A	190,247	190,247
L2. INDUSTRIAL PERSONAL	583,500	N/A	583,500	583,500
M. MOBILE HOMES	674,080	N/A	674,080	674,080
N. INTANGIBLE PERSONAL PROP	0	N/A	0	0
O. RESIDENTIAL INVENTORY	0	N/A	0	0
S. SPECIAL INVENTORY	0	N/A	0	0
Subtotal	50,514,437	0	56,279,730	56,279,730
Less Total Deductions	8,802,920	0	10,387,629	10,387,629
Total Taxable Value	41,711,517	0	45,892,101	45,892,101

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
47,821,626	45,892,101	47,821,626	45,892,101

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
1,929,525	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
47,821,626	45,892,101	47,821,626	45,892,101

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 TAXABLE VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW)

229-906-02/Chester ISD

Category	Local Tax Roll Value	2018 WTD Mean Ratio	2018 PTAD Value Estimate	2018 Value Assigned
A. SINGLE-FAMILY RESIDENCES	27,457,019	0.9145	30,023,228	30,023,228
B. MULTIFAMILY RESIDENCES	54,415	N/A	54,415	54,415
C1. VACANT LOTS	2,000,261	N/A	2,000,261	2,000,261
C2. COLONIA LOTS	0	N/A	0	0
D1. QUALIFIED AG LAND	20,431,398	1.0205	20,020,998	20,020,998
D2. REAL PROP:FARM & RANCH	1,599,471	N/A	1,599,471	1,599,471
E. REAL PROP NONQUAL ACREAGE	23,906,526	0.8688	27,516,010	27,516,010
F1. COMMERCIAL REAL	713,458	N/A	713,458	713,458
F2. INDUSTRIAL REAL	20,869	N/A	20,869	20,869
G. OIL,GAS,MINERALS	1,104,213	N/A	1,104,213	1,104,213
J. UTILITIES	5,979,496	N/A	5,979,496	5,979,496
L1. COMMERCIAL PERSONAL	190,247	N/A	190,247	190,247
L2. INDUSTRIAL PERSONAL	583,500	N/A	583,500	583,500
M. MOBILE HOMES	2,322,379	N/A	2,322,379	2,322,379
N. INTANGIBLE PERSONAL PROP	0	N/A	0	0
O. RESIDENTIAL INVENTORY	0	N/A	0	0
S. SPECIAL INVENTORY	0	N/A	0	0
Subtotal	86,363,252		92,128,545	92,128,545
Less Total Deductions	14,787,708		16,372,417	16,372,417
Total Taxable Value	71,575,544		75,756,128	75,756,128

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
78,865,674	75,756,128	78,865,674	75,756,128

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
3,109,546	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
78,865,674	75,756,128	78,865,674	75,756,128

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