taxes Property Tax Assistance

2025 ISD Summary Worksheet

Port Neches-Groves ISD (all splits)   Jefferson County  

123-Jefferson/Jefferson County

123-908/Port Neches-Groves ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,171,966,777 N/A 2,171,966,777 2,171,966,777
B - MULTIFAMILY 84,823,931 N/A 84,823,931 84,823,931
C1 - VACANT LOTS 44,264,994 N/A 44,264,994 44,264,994
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,022 N/A 4,022 4,022
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 33,310,324 N/A 33,310,324 33,310,324
F1 - COMMERCIAL REAL 205,585,450 N/A 205,585,450 205,585,450
F2 - INDUSTRIAL REAL 2,262,143,707 N/A 2,262,143,707 2,262,143,707
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 118,380,136 N/A 118,380,136 118,380,136
L1 - COMMERCIAL PERSONAL 99,963,635 N/A 99,963,635 99,963,635
L2 - INDUSTRIAL PERSONAL 347,737,475 N/A 347,737,475 347,737,475
M1 - MOBILE HOMES 476,117 N/A 476,117 476,117
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,440,223 N/A 2,440,223 2,440,223
S - SPECIAL INVENTORY 5,538,255 N/A 5,538,255 5,538,255
Subtotal 5,376,635,046 0 5,376,635,046 5,376,635,046
Less Total Deductions 2,366,422,625 0 2,366,422,625 2,366,422,625
Total Taxable Value 3,010,212,421 0 3,010,212,421 3,010,212,421

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 3,272,121,595 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,010,212,421 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,145,211,572 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,883,302,398 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,697,195,517 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,804,289,681 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,106,525,894 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 3,875,753,239 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,102,159,577 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 4,194,710,695 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,932,801,521 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,067,800,672 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,805,891,498 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,619,784,617 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,726,878,781 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,029,114,994 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 4,798,342,339 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,024,748,677 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 261,909,174 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 126,910,023 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 425,073,922 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 107,094,164 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 71,463,558 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 91,947,156 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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123-908-02/Port Neches-Groves ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 2,171,966,777 N/A 2,171,966,777 2,171,966,777
B - MULTIFAMILY 84,823,931 N/A 84,823,931 84,823,931
C1 - VACANT LOTS 44,264,994 N/A 44,264,994 44,264,994
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 4,022 N/A 4,022 4,022
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 33,310,324 N/A 33,310,324 33,310,324
F1 - COMMERCIAL REAL 205,585,450 N/A 205,585,450 205,585,450
F2 - INDUSTRIAL REAL 2,262,143,707 N/A 2,262,143,707 2,262,143,707
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 118,380,136 N/A 118,380,136 118,380,136
L1 - COMMERCIAL PERSONAL 99,963,635 N/A 99,963,635 99,963,635
L2 - INDUSTRIAL PERSONAL 347,737,475 N/A 347,737,475 347,737,475
M1 - MOBILE HOMES 476,117 N/A 476,117 476,117
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 2,440,223 N/A 2,440,223 2,440,223
S - SPECIAL INVENTORY 5,538,255 N/A 5,538,255 5,538,255
Subtotal 5,376,635,046 5,376,635,046 5,376,635,046
Less Total Deductions 2,366,422,625 2,366,422,625 2,366,422,625
Total Taxable Value 3,010,212,421 3,010,212,421 3,010,212,421

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 3,272,121,595 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,010,212,421 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 3,145,211,572 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 2,883,302,398 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,697,195,517 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 3,804,289,681 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 3,106,525,894 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 3,875,753,239 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 3,102,159,577 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 4,194,710,695 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,932,801,521 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 4,067,800,672 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,805,891,498 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 4,619,784,617 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 4,726,878,781 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 4,029,114,994 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 4,798,342,339 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 4,024,748,677 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 261,909,174 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 126,910,023 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 425,073,922 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 107,094,164 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 71,463,558 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 91,947,156 Loss to the increase in the Over-65/Disabled Homestead

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