taxes Property Tax Assistance

2024 ISD Summary Worksheet

Chester ISD (all splits)   Polk County   Tyler County  

187-Polk/Polk County

229-906/Chester ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 22,954,926 N/A 22,954,926 22,954,926
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 3,610,070 N/A 3,610,070 3,610,070
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 6,883,528 N/A 6,883,528 6,883,528
D2 - FARM & RANCH IMP 422,302 N/A 422,302 422,302
E - NON-AG LAND AND IMPROVEMENTS 28,584,084 N/A 28,584,084 28,584,084
F1 - COMMERCIAL REAL 233,250 N/A 233,250 233,250
F2 - INDUSTRIAL REAL 0 N/A 0 0
G - ALL MINERALS 4,880 N/A 4,880 4,880
J - ALL UTILITIES 2,335,255 N/A 2,335,255 2,335,255
L1 - COMMERCIAL PERSONAL 0 N/A 0 0
L2 - INDUSTRIAL PERSONAL 0 N/A 0 0
M1 - MOBILE HOMES 3,798,651 N/A 3,798,651 3,798,651
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 68,826,946 0 68,826,946 68,826,946
Less Total Deductions 21,465,763 0 21,465,763 21,465,763
Total Taxable Value 47,361,183 0 47,361,183 47,361,183

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 53,556,056 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 47,361,183 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 53,556,056 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 47,361,183 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 55,971,056 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 57,581,056 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 50,456,444 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 53,556,056 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 47,361,183 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 53,556,056 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 47,361,183 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 55,971,056 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 57,581,056 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 50,456,444 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 6,194,873 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 2,415,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 1,610,000 Loss to the third 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 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 28,612,148 0.8833 32,392,333 28,612,148
B - MULTIFAMILY 56,287 N/A 56,287 56,287
C1 - VACANT LOTS 1,225,704 N/A 1,225,704 1,225,704
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 10,866,128 0.9970 10,898,533 10,866,128
D2 - FARM & RANCH IMP 106,323 N/A 106,323 106,323
E - NON-AG LAND AND IMPROVEMENTS 32,481,985 1.0009 32,452,778 32,481,985
F1 - COMMERCIAL REAL 585,671 N/A 585,671 585,671
F2 - INDUSTRIAL REAL 52,381 N/A 52,381 52,381
G - ALL MINERALS 3,521,666 1.0037 3,508,684 3,521,666
J - ALL UTILITIES 6,470,444 0.9018 7,175,032 6,470,444
L1 - COMMERCIAL PERSONAL 181,219 N/A 181,219 181,219
L2 - INDUSTRIAL PERSONAL 804,921 N/A 804,921 804,921
M1 - MOBILE HOMES 874,697 N/A 874,697 874,697
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 85,839,574 0 90,314,563 85,839,574
Less Total Deductions 35,047,088 0 38,522,319 35,047,088
Total Taxable Value 50,792,486 0 51,792,244 50,792,486

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 60,630,537 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 50,792,486 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 60,630,537 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 50,792,486 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 64,635,537 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 67,305,537 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 56,072,202 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 60,630,537 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 50,792,486 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 60,630,537 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 50,792,486 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 64,635,537 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 67,305,537 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 56,072,202 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 9,838,051 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 4,005,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,670,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED.


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229-906-02/Chester ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 51,567,074 0.9317 55,347,259 51,567,074
B - MULTIFAMILY 56,287 N/A 56,287 56,287
C1 - VACANT LOTS 4,835,774 N/A 4,835,774 4,835,774
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 17,749,656 0.9982 17,782,061 17,749,656
D2 - FARM & RANCH IMP 528,625 N/A 528,625 528,625
E - NON-AG LAND AND IMPROVEMENTS 61,066,069 1.0005 61,036,862 61,066,069
F1 - COMMERCIAL REAL 818,921 N/A 818,921 818,921
F2 - INDUSTRIAL REAL 52,381 N/A 52,381 52,381
G - ALL MINERALS 3,526,546 1.0037 3,513,564 3,526,546
J - ALL UTILITIES 8,805,699 0.9259 9,510,287 8,805,699
L1 - COMMERCIAL PERSONAL 181,219 N/A 181,219 181,219
L2 - INDUSTRIAL PERSONAL 804,921 N/A 804,921 804,921
M1 - MOBILE HOMES 4,673,348 N/A 4,673,348 4,673,348
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 154,666,520 159,141,509 154,666,520
Less Total Deductions 56,512,851 59,988,082 56,512,851
Total Taxable Value 98,153,669 99,153,427 98,153,669

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 114,186,593 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 98,153,669 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 114,186,593 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 98,153,669 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 120,606,593 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 124,886,593 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 106,528,646 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 114,186,593 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 98,153,669 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 114,186,593 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 98,153,669 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 120,606,593 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 124,886,593 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 106,528,646 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 16,032,924 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 6,420,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 4,280,000 Loss to the third most recent increase in the state-mandated homestead exemption

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