Texas is one of the few states that has no personal income tax. Instead, most
local governing entities levy a property tax with an assessment ratio of 100
percent. Property values are established through the Jefferson County Appraisal
District.
Property
Tax
Most
governing entities in Texas levy a property tax. The assessment ratio is 100
percent. Property values are established through the Jefferson County Appraisal
District, and most taxes are collected through the Jefferson County Tax
Assessor-Collector’s Office. Taxpayers can view their property tax balance and
make payments online. More information can be found at www.co.jefferson.tx.us/taxoffice/main.htm.
Property values are established in a four-stage process each year by the
Jefferson County Appraisal District, which also administers tax exemptions. Port
Arthur has property tax exemptions for homeowners and for senior citizens. For
information on appraisals and exemptions, call 727-4611 or visit the JCAD web
site, www.jcad.org, which also has a property
search database.
Sales
Tax
The
State of Texas and other entities levy a sales tax on items that are considered
non-essential. In addition, many cities and counties in the state have approved
a half-cent sales tax to fund Economic Development Corporations. Port Arthur and
the other cities in Jefferson County have EDCs. The Texas State Comptroller has
more information at www.window.state.tx.us/m23taxes.html.
State
Franchise Tax
The franchise tax is $2.50 per $1,000 of taxable capital and the amount, if any,
by which a tax of 4.5 percent on earned surplus exceeds the tax on capital. The
Texas State Comptroller has more information at www.window.state.tx.us/m23taxes.html.
Other
Taxes for Business Owners
Business owners will have additional payroll taxes such as unemployment tax and
Social Security. For details, dowload a copy of the Going
Into Business Guide.
Special thanks to and courtesy of the Greater Port Arthur Chamber of Commerce and Convention and Visitor's Bureau. www.portarthurtexas.com
