taxes Property Tax Assistance

2022 ISD Summary Worksheet

Chester ISD (all splits)   Polk County   Tyler County  

187-Polk/Polk County

229-906/Chester ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 16,792,429 N/A 16,792,429 16,792,429
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 2,462,548 N/A 2,462,548 2,462,548
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 7,517,709 N/A 7,517,709 7,517,709
D2 - FARM & RANCH IMP 394,678 N/A 394,678 394,678
E - NON-AG LAND AND IMPROVEMENTS 20,100,761 N/A 20,100,761 20,100,761
F1 - COMMERCIAL REAL 30,814 N/A 30,814 30,814
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,880 N/A 4,880 4,880
J - ALL UTILITIES 2,145,138 N/A 2,145,138 2,145,138
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 2,118,754 N/A 2,118,754 2,118,754
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 51,567,711 0 51,567,711 51,567,711
Less Total Deductions 8,962,362 0 8,962,362 8,962,362
Total Taxable Value 42,605,349 0 42,605,349 42,605,349

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 44,195,808 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 42,605,349 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 44,195,808 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 42,605,349 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 45,615,808 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 44,195,808 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 42,605,349 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 44,195,808 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 42,605,349 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 45,615,808 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 1,590,459 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,420,000 Loss to the second most recent increase in the state-mandated homestead exemption

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


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229-Tyler/Tyler County

229-906/Chester ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 21,558,509 N/A 21,558,509 21,558,509
B - MULTIFAMILY 56,849 N/A 56,849 56,849
C1 - VACANT LOTS 982,358 N/A 982,358 982,358
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,909,976 N/A 12,909,976 12,909,976
D2 - FARM & RANCH IMP 136,567 N/A 136,567 136,567
E - NON-AG LAND AND IMPROVEMENTS 29,523,316 N/A 29,523,316 29,523,316
F1 - COMMERCIAL REAL 735,096 N/A 735,096 735,096
F2 - INDUSTRIAL REAL 25,917 N/A 25,917 25,917
G - ALL MINERALS 901,541 N/A 901,541 901,541
J - ALL UTILITIES 5,339,307 N/A 5,339,307 5,339,307
L1 - COMMERCIAL PERSONAL 254,330 N/A 254,330 254,330
L2 - INDUSTRIAL PERSONAL 818,840 N/A 818,840 818,840
M1 - MOBILE HOMES 425,751 N/A 425,751 425,751
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 73,668,357 0 73,668,357 73,668,357
Less Total Deductions 18,230,706 0 18,230,706 18,230,706
Total Taxable Value 55,437,651 0 55,437,651 55,437,651

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 57,989,739 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 55,437,651 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 57,989,739 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 55,437,651 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 60,369,739 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 57,989,739 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 55,437,651 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 57,989,739 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 55,437,651 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 60,369,739 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,552,088 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 2,380,000 Loss to the second most recent increase in the state-mandated homestead exemption

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


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229-906-02/Chester ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 38,350,938 N/A 38,350,938 38,350,938
B - MULTIFAMILY 56,849 N/A 56,849 56,849
C1 - VACANT LOTS 3,444,906 N/A 3,444,906 3,444,906
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 20,427,685 N/A 20,427,685 20,427,685
D2 - FARM & RANCH IMP 531,245 N/A 531,245 531,245
E - NON-AG LAND AND IMPROVEMENTS 49,624,077 N/A 49,624,077 49,624,077
F1 - COMMERCIAL REAL 765,910 N/A 765,910 765,910
F2 - INDUSTRIAL REAL 25,917 N/A 25,917 25,917
G - ALL MINERALS 906,421 N/A 906,421 906,421
J - ALL UTILITIES 7,484,445 N/A 7,484,445 7,484,445
L1 - COMMERCIAL PERSONAL 254,330 N/A 254,330 254,330
L2 - INDUSTRIAL PERSONAL 818,840 N/A 818,840 818,840
M1 - MOBILE HOMES 2,544,505 N/A 2,544,505 2,544,505
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 125,236,068 125,236,068 125,236,068
Less Total Deductions 27,193,068 27,193,068 27,193,068
Total Taxable Value 98,043,000 98,043,000 98,043,000

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 102,185,547 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 98,043,000 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 102,185,547 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 98,043,000 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 105,985,547 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 102,185,547 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 98,043,000 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 102,185,547 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 98,043,000 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 105,985,547 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,142,547 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,800,000 Loss to the second most recent increase in the state-mandated homestead exemption

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