taxes Property Tax Assistance

2021 ISD Summary Worksheet

Frankston ISD (all splits)   Anderson County   Henderson County  

001-Anderson/Anderson County

001-904/Frankston ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 75,145,269 0.9603 78,251,868 78,251,868
B - MULTIFAMILY 2,093,944 N/A 2,093,944 2,093,944
C1 - VACANT LOTS 1,508,056 N/A 1,508,056 1,508,056
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 3,924,537 0.9454 4,151,014 4,151,014
D2 - FARM & RANCH IMP 184,994 N/A 184,994 184,994
E - NON-AG LAND AND IMPROVEMENTS 87,413,572 0.7940 110,092,660 110,092,660
F1 - COMMERCIAL REAL 19,884,728 1.0365 19,184,494 19,184,494
F2 - INDUSTRIAL REAL 639,802 N/A 639,802 639,802
G - ALL MINERALS 8,089,831 N/A 8,089,831 8,089,831
J - ALL UTILITIES 15,629,701 0.9923 15,750,984 15,750,984
L1 - COMMERCIAL PERSONAL 4,106,910 N/A 4,106,910 4,106,910
L2 - INDUSTRIAL PERSONAL 9,078,303 N/A 9,078,303 9,078,303
M1 - MOBILE HOMES 4,554,762 N/A 4,554,762 4,554,762
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 346,999 N/A 346,999 346,999
S - SPECIAL INVENTORY 2,099,595 N/A 2,099,595 2,099,595
Subtotal 234,701,003 0 260,134,216 260,134,216
Less Total Deductions 44,561,930 0 46,779,087 46,779,087
Total Taxable Value 190,139,073 0 213,355,129 213,355,129

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's office 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 school 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 220,005,253 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 213,355,129 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 209,754,089 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 203,103,965 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 220,005,253 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 213,355,129 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 209,754,089 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 203,103,965 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,650,124 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,251,164 50% of the loss to the local optional percentage homestead exemption

THE SDPVS FOUND YOUR LOCAL 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).


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107-Henderson/Henderson County

001-904/Frankston ISD

Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 120,815,690 N/A 120,815,690 120,815,690
B - MULTIFAMILY 113,900 N/A 113,900 113,900
C1 - VACANT LOTS 6,853,490 N/A 6,853,490 6,853,490
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 967,530 N/A 967,530 967,530
D2 - FARM & RANCH IMP 253,000 N/A 253,000 253,000
E - NON-AG LAND AND IMPROVEMENTS 32,908,650 N/A 32,908,650 32,908,650
F1 - COMMERCIAL REAL 3,870,410 N/A 3,870,410 3,870,410
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 566,860 N/A 566,860 566,860
J - ALL UTILITIES 1,964,950 N/A 1,964,950 1,964,950
L1 - COMMERCIAL PERSONAL 1,453,440 N/A 1,453,440 1,453,440
L2 - INDUSTRIAL PERSONAL 9,660 N/A 9,660 9,660
M1 - MOBILE HOMES 1,125,390 N/A 1,125,390 1,125,390
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 170,902,970 0 170,902,970 170,902,970
Less Total Deductions 44,585,620 0 44,585,620 44,585,620
Total Taxable Value 126,317,350 0 126,317,350 126,317,350

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's office 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 school 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 130,006,393 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 126,317,350 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 121,508,144 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 117,819,101 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 130,006,393 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 126,317,350 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 121,508,144 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 117,819,101 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,689,043 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 8,498,249 50% of the loss to the local optional percentage homestead exemption

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


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001-904-02/Frankston ISD



Category Local Tax Roll Value 2021 WTD Mean Ratio 2021 PTAD Value Estimate 2021 Value Assigned
A - SINGLE-FAMILY 195,960,959 0.9844 199,067,558 199,067,558
B - MULTIFAMILY 2,207,844 N/A 2,207,844 2,207,844
C1 - VACANT LOTS 8,361,546 N/A 8,361,546 8,361,546
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,892,067 0.9558 5,118,544 5,118,544
D2 - FARM & RANCH IMP 437,994 N/A 437,994 437,994
E - NON-AG LAND AND IMPROVEMENTS 120,322,222 0.8414 143,001,310 143,001,310
F1 - COMMERCIAL REAL 23,755,138 1.0304 23,054,904 23,054,904
F2 - INDUSTRIAL REAL 639,802 N/A 639,802 639,802
G - ALL MINERALS 8,656,691 N/A 8,656,691 8,656,691
J - ALL UTILITIES 17,594,651 0.9932 17,715,934 17,715,934
L1 - COMMERCIAL PERSONAL 5,560,350 N/A 5,560,350 5,560,350
L2 - INDUSTRIAL PERSONAL 9,087,963 N/A 9,087,963 9,087,963
M1 - MOBILE HOMES 5,680,152 N/A 5,680,152 5,680,152
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 346,999 N/A 346,999 346,999
S - SPECIAL INVENTORY 2,099,595 N/A 2,099,595 2,099,595
Subtotal 405,603,973 431,037,186 431,037,186
Less Total Deductions 89,147,550 91,364,707 91,364,707
Total Taxable Value 316,456,423 339,672,479 339,672,479

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's office 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 school 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 350,011,646 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 339,672,479 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 331,262,233 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 320,923,066 T2 minus 50% of the loss to the local optional percentage homestead exemption

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 350,011,646 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 339,672,479 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 331,262,233 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 320,923,066 T8 minus 50% of the loss to the local optional percentage homestead exemption

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 10,339,167 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 18,749,413 50% of the loss to the local optional percentage homestead exemption

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