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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 |