taxes Property Tax Assistance

2022 ISD Summary Worksheet

123-Jefferson /Jefferson County

123-913/Sabine Pass ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	25,639,386	1.0062	25,481,401	25,639,386
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	7,061,379	N/A	7,061,379	7,061,379
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,210,043	1.1195	3,760,657	4,210,043
D2 - FARM & RANCH IMP	91,359	N/A	91,359	91,359
E - NON-AG LAND AND IMPROVEMENTS	77,302,571	0.9253	83,543,252	77,302,571
F1 - COMMERCIAL REAL	31,829,340	0.9300	34,225,097	31,829,340
F2 - INDUSTRIAL REAL	836,126,192	N/A	836,126,192	836,126,192
G - ALL MINERALS	9,834,233	N/A	9,834,233	9,834,233
J - ALL UTILITIES	28,571,974	0.9252	30,881,943	28,571,974
L1 - COMMERCIAL PERSONAL	92,402,769	0.9607	96,182,751	92,402,769
L2 - INDUSTRIAL PERSONAL	123,782,829	N/A	123,782,829	123,782,829
M1 - MOBILE HOMES	69,234	N/A	69,234	69,234
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	251,484	N/A	251,484	251,484
Subtotal	1,237,172,793	0	1,251,291,811	1,237,172,793
Less Total Deductions	160,972,146	0	160,909,215	160,972,146
Total Taxable Value	1,076,200,647	0	1,090,382,596	1,076,200,647

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
1,077,440,713	1,076,200,647	1,076,438,051	1,075,197,985	1,078,430,713

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
1,240,066	1,002,662	990,000

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
1,188,240,713	1,187,000,647	1,187,238,051	1,185,997,985	1,189,230,713

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

123-913-02/Sabine Pass ISD

Category	Local Tax Roll Value	2022 WTD Mean Ratio	2022 PTAD Value Estimate	2022 Value Assigned
A - SINGLE-FAMILY	25,639,386	1.0062	25,481,401	25,639,386
B - MULTIFAMILY	0	N/A	0	0
C1 - VACANT LOTS	7,061,379	N/A	7,061,379	7,061,379
C2 - COLONIA LOTS	0	N/A	0	0
D1 ACRES - QUALIFIED OPEN-SPACE LAND	4,210,043	1.1195	3,760,657	4,210,043
D2 - FARM & RANCH IMP	91,359	N/A	91,359	91,359
E - NON-AG LAND AND IMPROVEMENTS	77,302,571	0.9253	83,543,252	77,302,571
F1 - COMMERCIAL REAL	31,829,340	0.9300	34,225,097	31,829,340
F2 - INDUSTRIAL REAL	836,126,192	N/A	836,126,192	836,126,192
G - ALL MINERALS	9,834,233	N/A	9,834,233	9,834,233
J - ALL UTILITIES	28,571,974	0.9252	30,881,943	28,571,974
L1 - COMMERCIAL PERSONAL	92,402,769	0.9607	96,182,751	92,402,769
L2 - INDUSTRIAL PERSONAL	123,782,829	N/A	123,782,829	123,782,829
M1 - MOBILE HOMES	69,234	N/A	69,234	69,234
N - INTANGIBLE PERSONAL PROPERTY	0	N/A	0	0
O - RESIDENTIAL INVENTORY	0	N/A	0	0
S - SPECIAL INVENTORY	251,484	N/A	251,484	251,484
Subtotal	1,237,172,793		1,251,291,811	1,237,172,793
Less Total Deductions	160,972,146		160,909,215	160,972,146
Total Taxable Value	1,076,200,647		1,090,382,596	1,076,200,647

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
1,077,440,713	1,076,200,647	1,076,438,051	1,075,197,985	1,078,430,713

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
1,240,066	1,002,662	990,000

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
1,188,240,713	1,187,000,647	1,187,238,051	1,185,997,985	1,189,230,713

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