taxes Property Tax Assistance

2025 ISD Summary Worksheet

Nederland ISD (all splits)   Jefferson County  

123-Jefferson/Jefferson County

123-905/Nederland ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,125,298,742 N/A 2,125,298,742 2,125,298,742
B - MULTIFAMILY 232,571,578 N/A 232,571,578 232,571,578
C1 - VACANT LOTS 55,854,635 N/A 55,854,635 55,854,635
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 120,459 N/A 120,459 120,459
D2 - FARM & RANCH IMP 359,215 N/A 359,215 359,215
E - NON-AG LAND AND IMPROVEMENTS 23,143,345 N/A 23,143,345 23,143,345
F1 - COMMERCIAL REAL 557,231,338 N/A 557,231,338 557,231,338
F2 - INDUSTRIAL REAL 1,168,058,479 N/A 1,168,058,479 1,168,058,479
G - ALL MINERALS 82,723 N/A 82,723 82,723
J - ALL UTILITIES 156,881,312 N/A 156,881,312 156,881,312
L1 - COMMERCIAL PERSONAL 211,084,858 N/A 211,084,858 211,084,858
L2 - INDUSTRIAL PERSONAL 311,543,345 N/A 311,543,345 311,543,345
M1 - MOBILE HOMES 8,792,143 N/A 8,792,143 8,792,143
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,842,179 N/A 1,842,179 1,842,179
S - SPECIAL INVENTORY 22,465,364 N/A 22,465,364 22,465,364
Subtotal 4,875,329,715 0 4,875,329,715 4,875,329,715
Less Total Deductions 1,462,491,824 0 1,462,491,824 1,462,491,824
Total Taxable Value 3,412,837,891 0 3,412,837,891 3,412,837,891

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's office 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 school 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 3,665,812,164 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,412,837,891 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,665,812,164 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,412,837,891 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,069,043,250 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,171,297,671 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,502,139,717 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
T19 4,240,075,354 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,509,073,772 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,817,499,864 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,564,525,591 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,817,499,864 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,564,525,591 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,220,730,950 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,322,985,371 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,653,827,417 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T20 4,391,763,054 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,660,761,472 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 252,974,273 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 403,231,086 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 102,254,421 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 68,777,683 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 96,235,881 Loss to the increase in the Over-65/Disabled Homestead

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


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123-905-02/Nederland ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,125,298,742 N/A 2,125,298,742 2,125,298,742
B - MULTIFAMILY 232,571,578 N/A 232,571,578 232,571,578
C1 - VACANT LOTS 55,854,635 N/A 55,854,635 55,854,635
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 120,459 N/A 120,459 120,459
D2 - FARM & RANCH IMP 359,215 N/A 359,215 359,215
E - NON-AG LAND AND IMPROVEMENTS 23,143,345 N/A 23,143,345 23,143,345
F1 - COMMERCIAL REAL 557,231,338 N/A 557,231,338 557,231,338
F2 - INDUSTRIAL REAL 1,168,058,479 N/A 1,168,058,479 1,168,058,479
G - ALL MINERALS 82,723 N/A 82,723 82,723
J - ALL UTILITIES 156,881,312 N/A 156,881,312 156,881,312
L1 - COMMERCIAL PERSONAL 211,084,858 N/A 211,084,858 211,084,858
L2 - INDUSTRIAL PERSONAL 311,543,345 N/A 311,543,345 311,543,345
M1 - MOBILE HOMES 8,792,143 N/A 8,792,143 8,792,143
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 1,842,179 N/A 1,842,179 1,842,179
S - SPECIAL INVENTORY 22,465,364 N/A 22,465,364 22,465,364
Subtotal 4,875,329,715 4,875,329,715 4,875,329,715
Less Total Deductions 1,462,491,824 1,462,491,824 1,462,491,824
Total Taxable Value 3,412,837,891 3,412,837,891 3,412,837,891

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's office 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 school 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 3,665,812,164 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,412,837,891 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,665,812,164 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,412,837,891 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 4,069,043,250 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 4,171,297,671 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,502,139,717 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
T19 4,240,075,354 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,509,073,772 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,817,499,864 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,564,525,591 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 3,817,499,864 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,564,525,591 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,220,730,950 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,322,985,371 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 3,653,827,417 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T20 4,391,763,054 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 3,660,761,472 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 252,974,273 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 403,231,086 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 102,254,421 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 68,777,683 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 96,235,881 Loss to the increase in the Over-65/Disabled Homestead

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