taxes Property Tax Assistance

2023 ISD Summary Worksheet

123-Jefferson/Jefferson County

123-907/Port Arthur ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,811,047,281 N/A 1,811,047,281 1,811,047,281
B - MULTIFAMILY 242,669,795 N/A 242,669,795 242,669,795
C1 - VACANT LOTS 44,513,956 N/A 44,513,956 44,513,956
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 431,450 N/A 431,450 431,450
D2 - FARM & RANCH IMP 403,658 N/A 403,658 403,658
E - NON-AG LAND AND IMPROVEMENTS 104,822,625 N/A 104,822,625 104,822,625
F1 - COMMERCIAL REAL 810,971,442 N/A 810,971,442 810,971,442
F2 - INDUSTRIAL REAL 3,649,445,326 N/A 3,649,445,326 3,649,445,326
G - ALL MINERALS 6,611,414 N/A 6,611,414 6,611,414
J - ALL UTILITIES 237,397,705 N/A 237,397,705 237,397,705
L1 - COMMERCIAL PERSONAL 269,492,245 N/A 269,492,245 269,492,245
L2 - INDUSTRIAL PERSONAL 711,335,933 N/A 711,335,933 711,335,933
M1 - MOBILE HOMES 383,701 N/A 383,701 383,701
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 961,017 N/A 961,017 961,017
S - SPECIAL INVENTORY 8,719,693 N/A 8,719,693 8,719,693
Subtotal 7,899,207,241 0 7,899,207,241 7,899,207,241
Less Total Deductions 1,430,335,154 0 1,430,335,154 1,430,335,154
Total Taxable Value 6,468,872,087 0 6,468,872,087 6,468,872,087

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 6,795,989,043 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,468,872,087 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 6,795,989,043 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,468,872,087 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 6,939,374,043 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,034,964,043 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 6,488,154,301 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 6,795,989,043 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,468,872,087 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 6,795,989,043 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,468,872,087 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,939,374,043 T13 plus the loss to the chapter 313 agreement
T16 7,034,964,043 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,488,154,301 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 327,116,956 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 143,385,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 95,590,000 Loss to Second Previous Homestead Increase

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

123-907-02/Port Arthur ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 1,811,047,281 N/A 1,811,047,281 1,811,047,281
B - MULTIFAMILY 242,669,795 N/A 242,669,795 242,669,795
C1 - VACANT LOTS 44,513,956 N/A 44,513,956 44,513,956
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 431,450 N/A 431,450 431,450
D2 - FARM & RANCH IMP 403,658 N/A 403,658 403,658
E - NON-AG LAND AND IMPROVEMENTS 104,822,625 N/A 104,822,625 104,822,625
F1 - COMMERCIAL REAL 810,971,442 N/A 810,971,442 810,971,442
F2 - INDUSTRIAL REAL 3,649,445,326 N/A 3,649,445,326 3,649,445,326
G - ALL MINERALS 6,611,414 N/A 6,611,414 6,611,414
J - ALL UTILITIES 237,397,705 N/A 237,397,705 237,397,705
L1 - COMMERCIAL PERSONAL 269,492,245 N/A 269,492,245 269,492,245
L2 - INDUSTRIAL PERSONAL 711,335,933 N/A 711,335,933 711,335,933
M1 - MOBILE HOMES 383,701 N/A 383,701 383,701
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 961,017 N/A 961,017 961,017
S - SPECIAL INVENTORY 8,719,693 N/A 8,719,693 8,719,693
Subtotal 7,899,207,241 7,899,207,241 7,899,207,241
Less Total Deductions 1,430,335,154 1,430,335,154 1,430,335,154
Total Taxable Value 6,468,872,087 6,468,872,087 6,468,872,087

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 6,795,989,043 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 6,468,872,087 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 6,795,989,043 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 6,468,872,087 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 6,939,374,043 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 7,034,964,043 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 6,488,154,301 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 6,795,989,043 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 6,468,872,087 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 6,795,989,043 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 6,468,872,087 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 6,939,374,043 T13 plus the loss to the chapter 313 agreement
T16 7,034,964,043 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 6,488,154,301 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 327,116,956 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 143,385,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 95,590,000 Loss to Second Previous Homestead Increase