taxes Property Tax Assistance

2022 ISD Summary Worksheet

123-Jefferson /Jefferson County

123-905/Nederland ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,785,109,470	0.9870	1,808,621,550	1,785,109,470
B - MULTIFAMILY	186,301,631	0.9185	202,832,478	186,301,631
C1 - VACANT LOTS	21,762,734	N/A	21,762,734	21,762,734
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	121,911	1.4853	82,076	121,911
D2 - FARM & RANCH IMP	174,590	N/A	174,590	174,590
E - NON-AG LAND AND IMPROVEMENTS	22,579,799	N/A	22,579,799	22,579,799
F1 - COMMERCIAL REAL	380,488,519	0.8335	456,494,924	380,488,519
F2 - INDUSTRIAL REAL	1,058,676,173	N/A	1,058,676,173	1,058,676,173
G - ALL MINERALS	262,003	N/A	262,003	262,003
J - ALL UTILITIES	137,315,103	N/A	137,315,103	137,315,103
L1 - COMMERCIAL PERSONAL	205,043,821	0.9623	213,076,817	205,043,821
L2 - INDUSTRIAL PERSONAL	311,462,403	N/A	311,462,403	311,462,403
M1 - MOBILE HOMES	6,777,466	N/A	6,777,466	6,777,466
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	2,329,545	N/A	2,329,545	2,329,545
S - SPECIAL INVENTORY	21,079,353	N/A	21,079,353	21,079,353
Subtotal	4,139,484,521	0	4,263,527,014	4,139,484,521
Less Total Deductions	872,186,222	0	879,602,658	872,186,222
Total Taxable Value	3,267,298,299	0	3,383,924,356	3,267,298,299

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	T13
3,364,677,454	3,267,298,299	3,364,677,454	3,267,298,299	3,434,167,454

Loss to the Increase in the State-Mandated Homestead Exemption	50% of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
97,379,155	0	69,490,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
3,696,262,754	3,598,883,599	3,696,262,754	3,598,883,599	3,765,752,754

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement

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

123-905-02/Nederland ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,785,109,470	0.9870	1,808,621,550	1,785,109,470
B - MULTIFAMILY	186,301,631	0.9185	202,832,478	186,301,631
C1 - VACANT LOTS	21,762,734	N/A	21,762,734	21,762,734
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	121,911	1.4853	82,076	121,911
D2 - FARM & RANCH IMP	174,590	N/A	174,590	174,590
E - NON-AG LAND AND IMPROVEMENTS	22,579,799	N/A	22,579,799	22,579,799
F1 - COMMERCIAL REAL	380,488,519	0.8335	456,494,924	380,488,519
F2 - INDUSTRIAL REAL	1,058,676,173	N/A	1,058,676,173	1,058,676,173
G - ALL MINERALS	262,003	N/A	262,003	262,003
J - ALL UTILITIES	137,315,103	N/A	137,315,103	137,315,103
L1 - COMMERCIAL PERSONAL	205,043,821	0.9623	213,076,817	205,043,821
L2 - INDUSTRIAL PERSONAL	311,462,403	N/A	311,462,403	311,462,403
M1 - MOBILE HOMES	6,777,466	N/A	6,777,466	6,777,466
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	2,329,545	N/A	2,329,545	2,329,545
S - SPECIAL INVENTORY	21,079,353	N/A	21,079,353	21,079,353
Subtotal	4,139,484,521		4,263,527,014	4,139,484,521
Less Total Deductions	872,186,222		879,602,658	872,186,222
Total Taxable Value	3,267,298,299		3,383,924,356	3,267,298,299

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	T13
3,364,677,454	3,267,298,299	3,364,677,454	3,267,298,299	3,434,167,454

Loss to the Increase in the State-Mandated Homestead Exemption	50 % of the loss to the Local Optional Percentage Homestead Exemption	Loss to the Previous Increase in the State-Mandated Homestead Exemption
97,379,155	0	69,490,000

T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption

T2 = 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 = 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

T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable For I & S Purposes

T7	T8	T9	T10	T14
3,696,262,754	3,598,883,599	3,696,262,754	3,598,883,599	3,765,752,754

T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption

T8 = 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 = 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

T14 = T13 plus the loss to the chapter 313 agreement