taxes Property Tax Assistance

2022 ISD Summary Worksheet

123-Jefferson /Jefferson County

123-908/Port Neches-Groves ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,810,897,409	0.9898	1,829,558,910	1,810,897,409
B - MULTIFAMILY	70,324,111	N/A	70,324,111	70,324,111
C1 - VACANT LOTS	32,571,063	N/A	32,571,063	32,571,063
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,325	1.4823	8,315	12,325
D2 - FARM & RANCH IMP	368,800	N/A	368,800	368,800
E - NON-AG LAND AND IMPROVEMENTS	33,610,714	N/A	33,610,714	33,610,714
F1 - COMMERCIAL REAL	148,928,032	0.6781	219,625,471	148,928,032
F2 - INDUSTRIAL REAL	2,293,987,884	N/A	2,293,987,884	2,293,987,884
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	81,224,869	N/A	81,224,869	81,224,869
L1 - COMMERCIAL PERSONAL	80,475,612	N/A	80,475,612	80,475,612
L2 - INDUSTRIAL PERSONAL	394,199,861	N/A	394,199,861	394,199,861
M1 - MOBILE HOMES	378,529	N/A	378,529	378,529
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,245,965	N/A	1,245,965	1,245,965
S - SPECIAL INVENTORY	3,189,504	N/A	3,189,504	3,189,504
Subtotal	4,951,414,678	0	5,040,769,608	4,951,414,678
Less Total Deductions	1,651,583,576	0	1,657,445,861	1,651,583,576
Total Taxable Value	3,299,831,102	0	3,383,323,747	3,299,831,102

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
3,404,597,442	3,299,831,102	3,270,430,090	3,165,663,750	3,475,207,442

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
104,766,340	134,167,352	70,610,000

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
4,340,233,142	4,235,466,802	4,206,065,790	4,101,299,450	4,410,843,142

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

123-908-02/Port Neches-Groves ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	1,810,897,409	0.9898	1,829,558,910	1,810,897,409
B - MULTIFAMILY	70,324,111	N/A	70,324,111	70,324,111
C1 - VACANT LOTS	32,571,063	N/A	32,571,063	32,571,063
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	12,325	1.4823	8,315	12,325
D2 - FARM & RANCH IMP	368,800	N/A	368,800	368,800
E - NON-AG LAND AND IMPROVEMENTS	33,610,714	N/A	33,610,714	33,610,714
F1 - COMMERCIAL REAL	148,928,032	0.6781	219,625,471	148,928,032
F2 - INDUSTRIAL REAL	2,293,987,884	N/A	2,293,987,884	2,293,987,884
G - ALL MINERALS	0	N/A	0	0
J - ALL UTILITIES	81,224,869	N/A	81,224,869	81,224,869
L1 - COMMERCIAL PERSONAL	80,475,612	N/A	80,475,612	80,475,612
L2 - INDUSTRIAL PERSONAL	394,199,861	N/A	394,199,861	394,199,861
M1 - MOBILE HOMES	378,529	N/A	378,529	378,529
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	1,245,965	N/A	1,245,965	1,245,965
S - SPECIAL INVENTORY	3,189,504	N/A	3,189,504	3,189,504
Subtotal	4,951,414,678		5,040,769,608	4,951,414,678
Less Total Deductions	1,651,583,576		1,657,445,861	1,651,583,576
Total Taxable Value	3,299,831,102		3,383,323,747	3,299,831,102

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
3,404,597,442	3,299,831,102	3,270,430,090	3,165,663,750	3,475,207,442

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
104,766,340	134,167,352	70,610,000

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
4,340,233,142	4,235,466,802	4,206,065,790	4,101,299,450	4,410,843,142

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