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

Measure Value Description
T1 226,184,175 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 217,381,852 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 214,525,291 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 205,722,968 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 234,384,175 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 226,184,175 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 217,381,852 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 214,525,291 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 205,722,968 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 234,384,175 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 8,802,323 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 11,658,884 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 8,200,000 Loss to the previous increase in the state-mandated homestead

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

Measure Value Description
T1 150,191,311 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 145,302,668 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 140,415,274 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 135,526,631 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 155,771,311 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 150,191,311 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 145,302,668 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 140,415,274 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 135,526,631 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 155,771,311 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 4,888,643 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,776,037 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 5,580,000 Loss to the previous increase in the state-mandated homestead

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

Measure Value Description
T1 376,375,486 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 362,684,520 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 354,940,565 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 341,249,599 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 390,155,486 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 376,375,486 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 362,684,520 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 354,940,565 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 341,249,599 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 390,155,486 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,690,966 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 21,434,921 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 13,780,000 Loss to the previous increase in the state-mandated homestead