taxes Property Tax Assistance

2017 ISD Summary Worksheet

187/Polk

229-906/Chester ISD


Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 13,421,577 .9672 13,876,734 13,421,577
B. Multi-Family Residences 0 N/A 0 0
C1. Vacant Lots 1,287,792 N/A 1,287,792 1,287,792
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 7,193,105 .9966 7,217,431 7,193,105
D2. Real Prop Farm & Ranch 1,354,801 N/A 1,354,801 1,354,801
E. Real Prop NonQual Acres 8,785,099 .9732 9,027,023 8,785,099
F1. Commercial Real 126,564 N/A 126,564 126,564
F2. Industrial Real 0 N/A 0 0
G. Oil, Gas, Minerals 4,880 N/A 4,880 4,880
J. Utilities 1,764,894 N/A 1,764,894 1,764,894
L1. Commercial Personal 0 N/A 0 0
L2. Industrial Personal 0 N/A 0 0
M. Other Personal 1,724,241 N/A 1,724,241 1,724,241
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 35,662,953 36,384,360 35,662,953
Less Total Deductions 6,193,336   6,426,249 6,193,336
Total Taxable Value 29,469,617 29,958,111 29,469,617 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

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
30,671,617 29,469,617 30,671,617 29,469,617


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,202,000 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
30,671,617 29,469,617 30,671,617 29,469,617

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

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 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 15,803,045 .8977 17,603,927 17,603,927
B. Multi-Family Residences 54,415 N/A 54,415 54,415
C1. Vacant Lots 579,899 N/A 579,899 579,899
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 13,071,717 1.0274 12,722,537 12,722,537
D2. Real Prop Farm & Ranch 15,842 N/A 15,842 15,842
E. Real Prop NonQual Acres 11,922,673 .9300 12,820,078 12,820,078
F1. Commercial Real 786,746 N/A 786,746 786,746
F2. Industrial Real 20,549 N/A 20,549 20,549
G. Oil, Gas, Minerals 1,162,953 N/A 1,162,953 1,162,953
J. Utilities 4,243,648 .5718 7,421,560 7,421,560
L1. Commercial Personal 219,067 N/A 219,067 219,067
L2. Industrial Personal 751,901 N/A 751,901 751,901
M. Other Personal 678,141 N/A 678,141 678,141
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 49,310,596 54,837,615 54,837,615
Less Total Deductions 8,725,570   9,693,675 9,693,675
Total Taxable Value 40,585,026 45,143,940 45,143,940 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 T4 will be the same as T7 through T10.

Value Taxable For M&O Purposes

T1 T2 T3 T4
47,032,129 45,143,940 47,032,129 45,143,940


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
1,888,189 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
47,032,129 45,143,940 47,032,129 45,143,940

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

The PVS found your taxable value to be invalid, and state value was certified because your local value

did not exceed the state value and:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)

229-906/Chester ISD



Category Local Tax Roll Value 2017 WTD Mean Ratio 2017 PTAD Value Estimate 2017 Value Assigned
A. Single-Family Residences 29,224,622 .9283 31,480,661 31,025,504
B. Multi-Family Residences 54,415 N/A 54,415 54,415
C1. Vacant Lots 1,867,691 N/A 1,867,691 1,867,691
C2. Colonia Lots 0 N/A 0 0
D1. Rural Real(Taxable) 20,264,822 1.0163 19,939,968 19,915,642
D2. Real Prop Farm & Ranch 1,370,643 N/A 1,370,643 1,370,643
E. Real Prop NonQual Acres 20,707,772 .9478 21,847,101 21,605,177
F1. Commercial Real 913,310 N/A 913,310 913,310
F2. Industrial Real 20,549 N/A 20,549 20,549
G. Oil, Gas, Minerals 1,167,833 N/A 1,167,833 1,167,833
J. Utilities 6,008,542 .6541 9,186,454 9,186,454
L1. Commercial Personal 219,067 N/A 219,067 219,067
L2. Industrial Personal 751,901 N/A 751,901 751,901
M. Other Personal 2,402,382 N/A 2,402,382 2,402,382
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 84,973,549 91,221,975 90,500,568
Less Total Deductions 14,918,906   16,119,924 15,887,011
Total Taxable Value 70,054,643 75,102,051 74,613,557 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

Comptroller Of Public Accounts - Property Tax Division

2017 ISD Summary Worksheet

229-906/Chester ISD

Final Values Worksheet

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
77,703,746 74,613,557 77,703,746 74,613,557


Loss To
the Additional
$10,000 Homestead
Exemption 		50% of the loss
to the Local Optional
Percentage Homestead
Exemption
3,090,189 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

Value Taxable For I&S Purposes

T7 T8 T9 T10
77,703,746 74,613,557 77,703,746 74,613,557

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

The PVS found your taxable value to be invalid, and state value was certified because your local value

did not exceed the state value and:

1) was invalid in one or more of the previous two years or

2) is less than 90% of the lower end of the margin of error range or

3) The appraisal district that appraises property for the school district was not in compliance with the scoring requirement of the Comptroller's most recent review of the appraisal district conducted under section 5.102, Tax Code (MAP Review)