taxes Property Tax Assistance

2021 ISD Summary Worksheet

187-Polk /Polk County

229-906/Chester ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	15,740,902	1.0181	15,461,057	15,740,902
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	2,051,923	N/A	2,051,923	2,051,923
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	7,786,452	1.0652	7,309,725	7,786,452
D2 - FARM & RANCH IMP	1,094,054	N/A	1,094,054	1,094,054
E - NON-AG LAND AND IMPROVEMENTS	15,247,180	1.0705	14,243,045	15,247,180
F1 - COMMERCIAL REAL	28,169	N/A	28,169	28,169
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	4,880	N/A	4,880	4,880
J - ALL UTILITIES	2,124,822	N/A	2,124,822	2,124,822
L1 - COMMERCIAL PERSONAL	2,338	N/A	2,338	2,338
L2 - INDUSTRIAL PERSONAL	0	N/A	0	0
M1 - MOBILE HOMES	1,905,912	N/A	1,905,912	1,905,912
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	45,986,632	0	44,225,925	45,986,632
Less Total Deductions	7,045,096	0	6,878,824	7,045,096
Total Taxable Value	38,941,536	0	37,347,101	38,941,536

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
40,046,995	38,941,536	40,046,995	38,941,536

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
1,105,459	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
40,046,995	38,941,536	40,046,995	38,941,536

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 /Tyler County

229-906/Chester ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	19,727,243	0.9589	20,572,784	19,727,243
B - MULTIFAMILY	57,223	N/A	57,223	57,223
C1 - VACANT LOTS	785,580	N/A	785,580	785,580
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,842,152	1.0134	12,672,000	12,842,152
D2 - FARM & RANCH IMP	118,096	N/A	118,096	118,096
E - NON-AG LAND AND IMPROVEMENTS	31,129,814	0.9469	32,875,503	31,129,814
F1 - COMMERCIAL REAL	725,198	N/A	725,198	725,198
F2 - INDUSTRIAL REAL	21,337	N/A	21,337	21,337
G - ALL MINERALS	481,320	N/A	481,320	481,320
J - ALL UTILITIES	4,910,352	0.8762	5,604,145	4,910,352
L1 - COMMERCIAL PERSONAL	413,532	N/A	413,532	413,532
L2 - INDUSTRIAL PERSONAL	567,366	N/A	567,366	567,366
M1 - MOBILE HOMES	676,278	N/A	676,278	676,278
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	72,455,491	0	75,570,362	72,455,491
Less Total Deductions	12,662,975	0	13,321,756	12,662,975
Total Taxable Value	59,792,516	0	62,248,606	59,792,516

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
61,486,457	59,792,516	61,486,457	59,792,516

Loss To the Additional $10,000 Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption
1,693,941	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
61,486,457	59,792,516	61,486,457	59,792,516

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

229-906-02/Chester ISD

Category	Local Tax Roll Value	2021 WTD Mean Ratio	2021 PTAD Value Estimate	2021 Value Assigned
A - SINGLE-FAMILY	35,468,145	0.9843	36,033,841	35,468,145
B - MULTIFAMILY	57,223	N/A	57,223	57,223
C1 - VACANT LOTS	2,837,503	N/A	2,837,503	2,837,503
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	20,628,604	1.0324	19,981,725	20,628,604
D2 - FARM & RANCH IMP	1,212,150	N/A	1,212,150	1,212,150
E - NON-AG LAND AND IMPROVEMENTS	46,376,994	0.9843	47,118,548	46,376,994
F1 - COMMERCIAL REAL	753,367	N/A	753,367	753,367
F2 - INDUSTRIAL REAL	21,337	N/A	21,337	21,337
G - ALL MINERALS	486,200	N/A	486,200	486,200
J - ALL UTILITIES	7,035,174	0.9102	7,728,967	7,035,174
L1 - COMMERCIAL PERSONAL	415,870	N/A	415,870	415,870
L2 - INDUSTRIAL PERSONAL	567,366	N/A	567,366	567,366
M1 - MOBILE HOMES	2,582,190	N/A	2,582,190	2,582,190
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	118,442,123		119,796,287	118,442,123
Less Total Deductions	19,708,071		20,200,580	19,708,071
Total Taxable Value	98,734,052		99,595,707	98,734,052

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
101,533,452	98,734,052	101,533,452	98,734,052

Loss To the Additional $10,000 Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption
2,799,400	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
101,533,452	98,734,052	101,533,452	98,734,052

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