taxes Property Tax Assistance

2023 ISD Summary Worksheet

123-Jefferson/Jefferson County

123-905/Nederland ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,913,851,235 N/A 1,913,851,235 1,913,851,235
B - MULTIFAMILY 202,801,076 N/A 202,801,076 202,801,076
C1 - VACANT LOTS 21,099,747 N/A 21,099,747 21,099,747
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 120,193 N/A 120,193 120,193
D2 - FARM & RANCH IMP 359,215 N/A 359,215 359,215
E - NON-AG LAND AND IMPROVEMENTS 23,777,373 N/A 23,777,373 23,777,373
F1 - COMMERCIAL REAL 465,764,680 N/A 465,764,680 465,764,680
F2 - INDUSTRIAL REAL 1,063,647,728 N/A 1,063,647,728 1,063,647,728
G - ALL MINERALS 304,875 N/A 304,875 304,875
J - ALL UTILITIES 150,479,661 N/A 150,479,661 150,479,661
L1 - COMMERCIAL PERSONAL 208,737,736 N/A 208,737,736 208,737,736
L2 - INDUSTRIAL PERSONAL 464,401,199 N/A 464,401,199 464,401,199
M1 - MOBILE HOMES 6,685,179 N/A 6,685,179 6,685,179
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,852,926 N/A 1,852,926 1,852,926
S - SPECIAL INVENTORY 18,829,986 N/A 18,829,986 18,829,986
Subtotal 4,542,712,809 0 4,542,712,809 4,542,712,809
Less Total Deductions 1,309,052,935 0 1,309,052,935 1,309,052,935
Total Taxable Value 3,233,659,874 0 3,233,659,874 3,233,659,874

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 3,621,047,820 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,233,659,874 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 3,621,047,820 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,233,659,874 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,724,577,820 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,793,597,820 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,325,384,278 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 3,956,801,320 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,569,413,374 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 3,956,801,320 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,569,413,374 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,060,331,320 T13 plus the loss to the chapter 313 agreement
T16 4,129,351,320 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,661,137,778 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 387,387,946 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 103,530,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 69,020,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED

123-905-02/Nederland ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,913,851,235 N/A 1,913,851,235 1,913,851,235
B - MULTIFAMILY 202,801,076 N/A 202,801,076 202,801,076
C1 - VACANT LOTS 21,099,747 N/A 21,099,747 21,099,747
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 120,193 N/A 120,193 120,193
D2 - FARM & RANCH IMP 359,215 N/A 359,215 359,215
E - NON-AG LAND AND IMPROVEMENTS 23,777,373 N/A 23,777,373 23,777,373
F1 - COMMERCIAL REAL 465,764,680 N/A 465,764,680 465,764,680
F2 - INDUSTRIAL REAL 1,063,647,728 N/A 1,063,647,728 1,063,647,728
G - ALL MINERALS 304,875 N/A 304,875 304,875
J - ALL UTILITIES 150,479,661 N/A 150,479,661 150,479,661
L1 - COMMERCIAL PERSONAL 208,737,736 N/A 208,737,736 208,737,736
L2 - INDUSTRIAL PERSONAL 464,401,199 N/A 464,401,199 464,401,199
M1 - MOBILE HOMES 6,685,179 N/A 6,685,179 6,685,179
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,852,926 N/A 1,852,926 1,852,926
S - SPECIAL INVENTORY 18,829,986 N/A 18,829,986 18,829,986
Subtotal 4,542,712,809 4,542,712,809 4,542,712,809
Less Total Deductions 1,309,052,935 1,309,052,935 1,309,052,935
Total Taxable Value 3,233,659,874 3,233,659,874 3,233,659,874

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 3,621,047,820 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,233,659,874 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 3,621,047,820 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,233,659,874 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,724,577,820 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 3,793,597,820 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 3,325,384,278 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 3,956,801,320 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,569,413,374 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 3,956,801,320 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,569,413,374 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,060,331,320 T13 plus the loss to the chapter 313 agreement
T16 4,129,351,320 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 3,661,137,778 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 387,387,946 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 103,530,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 69,020,000 Loss to Second Previous Homestead Increase