taxes Property Tax

School and Appraisal Districts Property Value Study 2014 Report

2014 ISD Summary Worksheet

187/Polk

229-906/Chester ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 12,827,507 N/A 12,827,507 12,827,507
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 1,311,850 N/A 1,311,850 1,311,850
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 6,084,380 N/A 6,084,380 6,084,380
D2. Real Prop Farm & Ranch 902,534 N/A 902,534 902,534
E. Real Prop NonQual Acres 8,188,461 N/A 8,188,461 8,188,461
F1. Commercial Real 0 N/A 0 0
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 4,880 N/A 4,880 4,880
J. Utilities 1,445,671 N/A 1,445,671 1,445,671
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 110,650 N/A 110,650 110,650
M. Other Personal 1,048,966 N/A 1,048,966 1,048,966
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 31,924,899 31,924,899 31,924,899
Less Total Deductions 4,314,087   4,314,087 4,314,087
Total Taxable Value 27,610,812 27,610,812 27,610,812 T2

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 T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
28,834,076 27,610,812 28,834,076 27,610,812 27,615,934 27,615,934


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,223,264 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

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
28,834,076 27,610,812 28,834,076 27,610,812 27,615,934 27,615,934

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

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 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

229-906/Chester ISD


Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 13,132,065 N/A 13,132,065 13,132,065
B. Multi-Family Residences 54,415 N/A 54,415 54,415
C1. Vacant Lots 414,380 N/A 414,380 414,380
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 9,992,619 N/A 9,992,619 9,992,619
D2. Real Prop Farm & Ranch 53,947 N/A 53,947 53,947
E. Real Prop NonQual Acres 9,464,525 N/A 9,464,525 9,464,525
F1. Commercial Real 767,948 N/A 767,948 767,948
F2. Industrial Real 708 N/A 708 708
G. Oil, Gas, Minerals 3,037,276 N/A 3,037,276 3,037,276
J. Utilities 6,151,603 N/A 6,151,603 6,151,603
L1. Commercial Personal 222,481 N/A 222,481 222,481
L2. Industrial Personal 826,724 N/A 826,724 826,724
M. Other Personal 720,681 N/A 720,681 720,681
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 44,839,372 44,839,372 44,839,372
Less Total Deductions 6,026,567   6,026,567 6,026,567
Total Taxable Value 38,812,805 38,812,805 38,812,805 T2

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 T6 will be the same as T7 through T12.

Value Taxable For M&O Purposes

T1 T2 T3 T4 T5 T6
40,947,689 38,812,805 40,947,689 38,812,805 38,812,805 38,812,805


Loss To
the Additional
$10,000 Homestead
Exemption
50% of the loss
to the Local Optional
Percentage Homestead
Exemption
2,134,884 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

T5 = T2 before the loss to the tax ceiling reduction

T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable For I&S Purposes

T7 T8 T9 T10 T11 T12
40,947,689 38,812,805 40,947,689 38,812,805 38,812,805 38,812,805

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

T11 = T8 before the loss to the tax ceiling reduction

T12 = T11 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/Chester ISD



Category Local Tax Roll Value 2014 WTD Mean Ratio 2014 PTAD Value Estimate 2014 Value Assigned
A. Single-Family Residences 25,959,572 N/A 25,959,572 25,959,572
B. Multi-Family Residences 54,415 N/A 54,415 54,415
C1. Vacant Lots 1,726,230 N/A 1,726,230 1,726,230
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 16,076,999 N/A 16,076,999 16,076,999
D2. Real Prop Farm & Ranch 956,481 N/A 956,481 956,481
E. Real Prop NonQual Acres 17,652,986 N/A 17,652,986 17,652,986
F1. Commercial Real 767,948 N/A 767,948 767,948
F2. Industrial Real 708 N/A 708 708
G. Oil, Gas, Minerals 3,042,156 N/A 3,042,156 3,042,156
J. Utilities 7,597,274 N/A 7,597,274 7,597,274
L1. Commercial Personal 222,481 N/A 222,481 222,481
L2. Industrial Personal 937,374 N/A 937,374 937,374
M. Other Personal 1,769,647 N/A 1,769,647 1,769,647
N. Intangible Personal Prop 0 N/A 0 0
O. Residential Inventory 0 N/A 0 0
S. Special Inventory 0 N/A 0 0
Subtotal 76,764,271 76,764,271 76,764,271
Less Total Deductions 10,340,654   10,340,654 10,340,654
Total Taxable Value 66,423,617 66,423,617 66,423,617 T2

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