taxes Property Tax Assistance

2022 ISD Summary Worksheet

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 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
44,195,808	42,605,349	44,195,808	42,605,349	45,615,808

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
1,590,459	0	1,420,000

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
44,195,808	42,605,349	44,195,808	42,605,349	45,615,808

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

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 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
57,989,739	55,437,651	57,989,739	55,437,651	60,369,739

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
2,552,088	0	2,380,000

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
57,989,739	55,437,651	57,989,739	55,437,651	60,369,739

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

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 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
102,185,547	98,043,000	102,185,547	98,043,000	105,985,547

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
4,142,547	0	3,800,000

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
102,185,547	98,043,000	102,185,547	98,043,000	105,985,547

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