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2023 ISD Summary Worksheet
101-Harris/Harris County
101-912/Houston ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 147,282,409,477 | 0.9862 | 149,343,347,675 | 147,282,409,477 |
| B - MULTIFAMILY | 39,574,328,439 | 0.9563 | 41,382,754,825 | 39,574,328,439 |
| C1 - VACANT LOTS | 6,474,974,525 | 0.9183 | 7,051,044,893 | 6,474,974,525 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 368,724 | 1.0247 | 359,853 | 368,724 |
| D2 - FARM & RANCH IMP | 384,917 | N/A | 384,917 | 384,917 |
| E - NON-AG LAND AND IMPROVEMENTS | 370,935,404 | 1.0451 | 354,928,145 | 370,935,404 |
| F1 - COMMERCIAL REAL | 67,202,654,898 | 0.9390 | 71,568,322,575 | 67,202,654,898 |
| F2 - INDUSTRIAL REAL | 5,269,008,309 | N/A | 5,269,008,309 | 5,269,008,309 |
| G - ALL MINERALS | 3,157,030 | N/A | 3,157,030 | 3,157,030 |
| J - ALL UTILITIES | 2,486,008,579 | 0.9409 | 2,642,160,250 | 2,486,008,579 |
| L1 - COMMERCIAL PERSONAL | 12,073,297,527 | 1.0317 | 11,702,333,553 | 12,073,297,527 |
| L2 - INDUSTRIAL PERSONAL | 7,830,382,941 | N/A | 7,830,382,941 | 7,830,382,941 |
| M1 - MOBILE HOMES | 88,790,432 | N/A | 88,790,432 | 88,790,432 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 337,161,922 | N/A | 337,161,922 | 337,161,922 |
| S - SPECIAL INVENTORY | 502,290,238 | N/A | 502,290,238 | 502,290,238 |
| Subtotal | 289,496,153,362 | 0 | 298,076,427,558 | 289,496,153,362 |
| Less Total Deductions | 54,311,861,629 | 0 | 54,923,252,643 | 54,311,861,629 |
| Total Taxable Value | 235,184,291,733 | 0 | 243,153,174,915 | 235,184,291,733 |
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 | 248,044,633,191 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 235,184,291,733 | 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 | 238,384,788,736 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 225,524,447,278 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 251,451,403,191 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 253,722,583,191 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 237,539,948,649 | 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 | 248,044,633,191 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 235,184,291,733 | 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 | 238,384,788,736 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 225,524,447,278 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 251,451,403,191 | T13 plus the loss to the chapter 313 agreement |
| T16 | 253,722,583,191 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 237,539,948,649 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 12,860,341,458 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 9,659,844,455 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 3,406,770,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 2,271,180,000 | Loss to Second Previous Homestead Increase |
THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED
101-912-02/Houston ISD
| Category | Local Tax Roll Value | 2023 WTD Mean Ratio | 2023 PTAD Value Estimate | 2023 Value Assigned |
|---|---|---|---|---|
| A - SINGLE-FAMILY | 147,282,409,477 | 0.9862 | 149,343,347,675 | 147,282,409,477 |
| B - MULTIFAMILY | 39,574,328,439 | 0.9563 | 41,382,754,825 | 39,574,328,439 |
| C1 - VACANT LOTS | 6,474,974,525 | 0.9183 | 7,051,044,893 | 6,474,974,525 |
| C2 - COLONIA LOTS | 0 | N/A | 0 | 0 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 368,724 | 1.0247 | 359,853 | 368,724 |
| D2 - FARM & RANCH IMP | 384,917 | N/A | 384,917 | 384,917 |
| E - NON-AG LAND AND IMPROVEMENTS | 370,935,404 | 1.0451 | 354,928,145 | 370,935,404 |
| F1 - COMMERCIAL REAL | 67,202,654,898 | 0.9390 | 71,568,322,575 | 67,202,654,898 |
| F2 - INDUSTRIAL REAL | 5,269,008,309 | N/A | 5,269,008,309 | 5,269,008,309 |
| G - ALL MINERALS | 3,157,030 | N/A | 3,157,030 | 3,157,030 |
| J - ALL UTILITIES | 2,486,008,579 | 0.9409 | 2,642,160,250 | 2,486,008,579 |
| L1 - COMMERCIAL PERSONAL | 12,073,297,527 | 1.0317 | 11,702,333,553 | 12,073,297,527 |
| L2 - INDUSTRIAL PERSONAL | 7,830,382,941 | N/A | 7,830,382,941 | 7,830,382,941 |
| M1 - MOBILE HOMES | 88,790,432 | N/A | 88,790,432 | 88,790,432 |
| N - INTANGIBLE PERSONAL PROPERTY | 0 | N/A | 0 | 0 |
| O - RESIDENTIAL INVENTORY | 337,161,922 | N/A | 337,161,922 | 337,161,922 |
| S - SPECIAL INVENTORY | 502,290,238 | N/A | 502,290,238 | 502,290,238 |
| Subtotal | 289,496,153,362 | 298,076,427,558 | 289,496,153,362 | |
| Less Total Deductions | 54,311,861,629 | 54,923,252,643 | 54,311,861,629 | |
| Total Taxable Value | 235,184,291,733 | 243,153,174,915 | 235,184,291,733 |
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 | 248,044,633,191 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 235,184,291,733 | 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 | 238,384,788,736 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 225,524,447,278 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 251,451,403,191 | T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions |
| T15 | 253,722,583,191 | T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T17 | 237,539,948,649 | 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 | 248,044,633,191 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 235,184,291,733 | 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 | 238,384,788,736 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 225,524,447,278 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 251,451,403,191 | T13 plus the loss to the chapter 313 agreement |
| T16 | 253,722,583,191 | T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions |
| T18 | 237,539,948,649 | T17 plus the loss to the chapter 313 agreement |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 12,860,341,458 | Loss to the increase in the state-mandated homestead |
| LOSS_LOCL_HMSTD | 9,659,844,455 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 3,406,770,000 | Loss to the previous increase in the state-mandated homestead |
| LOSS_SCND_INCR_HMSTD | 2,271,180,000 | Loss to Second Previous Homestead Increase |