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%. 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%. 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 the Jefferson County website.

Property values are established in a 4-stage process each year by the Jefferson County Appraisal District (JCAD), which also administers tax exemptions. Port Arthur has property tax exemptions for homeowners and for senior citizens. For information on appraisals and exemptions, call 409-727-4611 or visit the JCAD website, 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 (EDCs). Port Arthur and the other cities in Jefferson County have EDCs. The Texas State Comptroller has more information on their website.

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% on earned surplus exceeds the tax on capital. The Texas State Comptroller has more information online.

Other Taxes for Business Owners

Business owners will have additional payroll taxes such as unemployment tax and Social Security.