taxes Property Tax Assistance

2022 ISD Summary Worksheet

001-Anderson/Anderson County

001-904/Frankston ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	93,425,213	0.9240	101,109,538	93,425,213
B - MULTIFAMILY	2,582,599	N/A	2,582,599	2,582,599
C1 - VACANT LOTS	2,405,711	N/A	2,405,711	2,405,711
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,072,600	0.9789	4,160,382	4,072,600
D2 - FARM & RANCH IMP	196,267	N/A	196,267	196,267
E - NON-AG LAND AND IMPROVEMENTS	121,953,262	1.0124	120,459,563	121,953,262
F1 - COMMERCIAL REAL	20,177,635	0.9897	20,387,628	20,177,635
F2 - INDUSTRIAL REAL	639,802	N/A	639,802	639,802
G - ALL MINERALS	10,810,348	N/A	10,810,348	10,810,348
J - ALL UTILITIES	14,898,629	0.9007	16,541,167	14,898,629
L1 - COMMERCIAL PERSONAL	4,770,050	N/A	4,770,050	4,770,050
L2 - INDUSTRIAL PERSONAL	12,297,898	N/A	12,297,898	12,297,898
M1 - MOBILE HOMES	5,149,595	N/A	5,149,595	5,149,595
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	341,719	N/A	341,719	341,719
S - SPECIAL INVENTORY	2,299,201	N/A	2,299,201	2,299,201
Subtotal	296,020,529	0	304,151,468	296,020,529
Less Total Deductions	78,638,677	0	85,560,309	78,638,677
Total Taxable Value	217,381,852	0	218,591,159	217,381,852

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	T13
226,184,175	217,381,852	214,525,291	205,722,968	234,384,175

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
8,802,323	11,658,884	8,200,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
226,184,175	217,381,852	214,525,291	205,722,968	234,384,175

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement

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

107-Henderson/Henderson County

001-904/Frankston ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	151,634,412	0.9586	158,183,196	151,634,412
B - MULTIFAMILY	101,875	N/A	101,875	101,875
C1 - VACANT LOTS	6,232,027	N/A	6,232,027	6,232,027
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	961,210	0.9296	1,033,993	961,210
D2 - FARM & RANCH IMP	263,320	N/A	263,320	263,320
E - NON-AG LAND AND IMPROVEMENTS	44,995,687	0.9470	47,513,925	44,995,687
F1 - COMMERCIAL REAL	4,082,589	N/A	4,082,589	4,082,589
F2 - INDUSTRIAL REAL	0	N/A	0	0
G - ALL MINERALS	696,280	N/A	696,280	696,280
J - ALL UTILITIES	2,059,870	N/A	2,059,870	2,059,870
L1 - COMMERCIAL PERSONAL	2,046,537	N/A	2,046,537	2,046,537
L2 - INDUSTRIAL PERSONAL	13,660	N/A	13,660	13,660
M1 - MOBILE HOMES	1,213,494	N/A	1,213,494	1,213,494
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	214,300,961	0	223,440,766	214,300,961
Less Total Deductions	68,998,293	0	72,485,693	68,998,293
Total Taxable Value	145,302,668	0	150,955,073	145,302,668

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	T13
150,191,311	145,302,668	140,415,274	135,526,631	155,771,311

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
4,888,643	9,776,037	5,580,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
150,191,311	145,302,668	140,415,274	135,526,631	155,771,311

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement

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

001-904-02/Frankston ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	245,059,625	0.9451	259,292,734	245,059,625
B - MULTIFAMILY	2,684,474	N/A	2,684,474	2,684,474
C1 - VACANT LOTS	8,637,738	N/A	8,637,738	8,637,738
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	5,033,810	0.9691	5,194,375	5,033,810
D2 - FARM & RANCH IMP	459,587	N/A	459,587	459,587
E - NON-AG LAND AND IMPROVEMENTS	166,948,949	0.9939	167,973,488	166,948,949
F1 - COMMERCIAL REAL	24,260,224	0.9914	24,470,217	24,260,224
F2 - INDUSTRIAL REAL	639,802	N/A	639,802	639,802
G - ALL MINERALS	11,506,628	N/A	11,506,628	11,506,628
J - ALL UTILITIES	16,958,499	0.9117	18,601,037	16,958,499
L1 - COMMERCIAL PERSONAL	6,816,587	N/A	6,816,587	6,816,587
L2 - INDUSTRIAL PERSONAL	12,311,558	N/A	12,311,558	12,311,558
M1 - MOBILE HOMES	6,363,089	N/A	6,363,089	6,363,089
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	341,719	N/A	341,719	341,719
S - SPECIAL INVENTORY	2,299,201	N/A	2,299,201	2,299,201
Subtotal	510,321,490		527,592,234	510,321,490
Less Total Deductions	147,636,970		158,046,002	147,636,970
Total Taxable Value	362,684,520		369,546,232	362,684,520

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	T13
376,375,486	362,684,520	354,940,565	341,249,599	390,155,486

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
13,690,966	21,434,921	13,780,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
376,375,486	362,684,520	354,940,565	341,249,599	390,155,486

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement