taxes Property Tax Assistance

2023 ISD Summary Worksheet

123-Jefferson/Jefferson County

123-913/Sabine Pass ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 27,059,778 N/A 27,059,778 27,059,778
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 7,537,142 N/A 7,537,142 7,537,142
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,190,654 N/A 4,190,654 4,190,654
D2 - FARM & RANCH IMP 75,945 N/A 75,945 75,945
E - NON-AG LAND AND IMPROVEMENTS 77,987,978 N/A 77,987,978 77,987,978
F1 - COMMERCIAL REAL 34,113,419 N/A 34,113,419 34,113,419
F2 - INDUSTRIAL REAL 1,541,441,804 N/A 1,541,441,804 1,541,441,804
G - ALL MINERALS 11,035,795 N/A 11,035,795 11,035,795
J - ALL UTILITIES 30,678,707 N/A 30,678,707 30,678,707
L1 - COMMERCIAL PERSONAL 162,261,989 N/A 162,261,989 162,261,989
L2 - INDUSTRIAL PERSONAL 52,408,985 N/A 52,408,985 52,408,985
M1 - MOBILE HOMES 64,861 N/A 64,861 64,861
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 850,551 N/A 850,551 850,551
Subtotal 1,949,707,608 0 1,949,707,608 1,949,707,608
Less Total Deductions 944,165,938 0 944,165,938 944,165,938
Total Taxable Value 1,005,541,670 0 1,005,541,670 1,005,541,670

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 1,009,320,233 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,005,541,670 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 1,008,614,542 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,004,835,979 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,010,730,233 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,011,670,233 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,006,002,792 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 1,903,783,433 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,900,004,870 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 1,903,077,742 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,899,299,179 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,905,193,433 T13 plus the loss to the chapter 313 agreement
T16 1,906,133,433 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,900,465,992 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,778,563 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 705,691 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,410,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 940,000 Loss to Second Previous Homestead Increase

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

123-913-02/Sabine Pass ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 27,059,778 N/A 27,059,778 27,059,778
B - MULTIFAMILY 0 N/A 0 0
C1 - VACANT LOTS 7,537,142 N/A 7,537,142 7,537,142
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,190,654 N/A 4,190,654 4,190,654
D2 - FARM & RANCH IMP 75,945 N/A 75,945 75,945
E - NON-AG LAND AND IMPROVEMENTS 77,987,978 N/A 77,987,978 77,987,978
F1 - COMMERCIAL REAL 34,113,419 N/A 34,113,419 34,113,419
F2 - INDUSTRIAL REAL 1,541,441,804 N/A 1,541,441,804 1,541,441,804
G - ALL MINERALS 11,035,795 N/A 11,035,795 11,035,795
J - ALL UTILITIES 30,678,707 N/A 30,678,707 30,678,707
L1 - COMMERCIAL PERSONAL 162,261,989 N/A 162,261,989 162,261,989
L2 - INDUSTRIAL PERSONAL 52,408,985 N/A 52,408,985 52,408,985
M1 - MOBILE HOMES 64,861 N/A 64,861 64,861
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 0 N/A 0 0
S - SPECIAL INVENTORY 850,551 N/A 850,551 850,551
Subtotal 1,949,707,608 1,949,707,608 1,949,707,608
Less Total Deductions 944,165,938 944,165,938 944,165,938
Total Taxable Value 1,005,541,670 1,005,541,670 1,005,541,670

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 1,009,320,233 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,005,541,670 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 1,008,614,542 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,004,835,979 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,010,730,233 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 1,011,670,233 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 1,006,002,792 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 1,903,783,433 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,900,004,870 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 1,903,077,742 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,899,299,179 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,905,193,433 T13 plus the loss to the chapter 313 agreement
T16 1,906,133,433 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 1,900,465,992 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 3,778,563 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 705,691 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 1,410,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 940,000 Loss to Second Previous Homestead Increase