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PNGISD board okays TEA reimbursement requests to offset Chapter 313 tax credits for Indorama and Air Liquide
Summary
Port Neches-Groves ISD trustees voted 5-0 March 17 to authorize submitting requests to the Texas Education Agency for additional state aid that would reimburse the district for ad valorem tax credits granted under Chapter 313 to Indorama Ventures Oxides, LLC and Air Liquide Large Industries US, LP. The TEA forms in the packet list the district's requested amounts and required attachments.
Port Neches-Groves ISD trustees voted unanimously March 17 to submit requests to the Texas Education Agency for additional state aid to offset ad valorem tax credits granted under Texas Tax Code Chapter 313.
"Eric Sullivan made a motion to approve the reimbursement of ad valorem tax credit provided to Indorama Ventures and Air Liquide," the minutes state; Jake Lefort seconded and the motion passed 5-0. The board's action authorizes district staff to file TEA Request for Additional State Aid forms and supporting documentation by the May 31 deadline required by the agency.
The packet included completed TEA forms for both companies. For Air Liquide (project #354) the form lists Port Neches-Groves ISD contact Paul Bryan, Ed.D., shows the first qualifying tax year as 2015 and reports a district-requested state aid amount of $99,070.43 for tax year 2024. The Air Liquide form also records a second-year tax-credit figure of $693,493.00 on the application materials.
The Indorama (project #267) form in the packet shows a first qualifying tax year of 2014, reports taxes billed in 2024 on the qualified project of $1,040,839.02, and lists the district's requested state aid amount as $221,679.00 for tax year 2024. Both TEA forms outline required attachments—Comptroller Form #50-300 copies, CAD valuation reports and tax bills or receipts—and note TEA's filing and documentation rules under the Texas Education Code and the Texas Administrative Code.
The legal basis cited in the agenda item is Texas Tax Code §313.104 and §313.171 and the TEA form references Texas Education Code §42.2515 for additional state aid. The forms also reference comptroller reporting requirements and TAC §61.1019. The board did not discuss alternative options in the minutes; the record shows only the motion to approve the submission and the unanimous vote.
Next steps: district staff must assemble the supporting documents and submit the TEA forms and electronic template by May 31 to seek the state reimbursement.
