taxes Property Tax Assistance

2023 ISD Summary Worksheet

101-Harris/Harris County

101-920/Spring Branch ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 35,113,525,345 0.9737 36,061,954,755 35,113,525,345
B - MULTIFAMILY 4,106,228,114 0.9526 4,310,548,094 4,106,228,114
C1 - VACANT LOTS 664,763,699 0.9158 725,883,052 664,763,699
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,237 1.1547 18,392 21,237
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 2,049,660 N/A 2,049,660 2,049,660
F1 - COMMERCIAL REAL 10,363,370,579 0.9218 11,242,536,970 10,363,370,579
F2 - INDUSTRIAL REAL 163,083,674 N/A 163,083,674 163,083,674
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 291,963,394 0.9523 306,587,624 291,963,394
L1 - COMMERCIAL PERSONAL 1,732,399,002 1.0368 1,670,909,531 1,732,399,002
L2 - INDUSTRIAL PERSONAL 696,843,176 N/A 696,843,176 696,843,176
M1 - MOBILE HOMES 2,222,045 N/A 2,222,045 2,222,045
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 82,394,130 N/A 82,394,130 82,394,130
S - SPECIAL INVENTORY 115,735,780 N/A 115,735,780 115,735,780
Subtotal 53,334,599,835 0 55,380,766,883 53,334,599,835
Less Total Deductions 10,168,200,544 0 10,470,880,560 10,168,200,544
Total Taxable Value 43,166,399,291 0 44,909,886,323 43,166,399,291

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 45,220,201,676 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 43,166,399,291 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 42,450,395,282 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 40,396,592,897 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 45,738,691,676 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 46,084,351,676 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 45,127,823,426 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 45,220,201,676 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 43,166,399,291 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 42,450,395,282 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 40,396,592,897 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 45,738,691,676 T13 plus the loss to the chapter 313 agreement
T16 46,084,351,676 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 45,127,823,426 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,053,802,385 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,769,806,394 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 518,490,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 345,660,000 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

101-920-02/Spring Branch ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 35,113,525,345 0.9737 36,061,954,755 35,113,525,345
B - MULTIFAMILY 4,106,228,114 0.9526 4,310,548,094 4,106,228,114
C1 - VACANT LOTS 664,763,699 0.9158 725,883,052 664,763,699
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 21,237 1.1547 18,392 21,237
D2 - FARM & RANCH IMP 0 N/A 0 0
E - NON-AG LAND AND IMPROVEMENTS 2,049,660 N/A 2,049,660 2,049,660
F1 - COMMERCIAL REAL 10,363,370,579 0.9218 11,242,536,970 10,363,370,579
F2 - INDUSTRIAL REAL 163,083,674 N/A 163,083,674 163,083,674
G - ALL MINERALS 0 N/A 0 0
J - ALL UTILITIES 291,963,394 0.9523 306,587,624 291,963,394
L1 - COMMERCIAL PERSONAL 1,732,399,002 1.0368 1,670,909,531 1,732,399,002
L2 - INDUSTRIAL PERSONAL 696,843,176 N/A 696,843,176 696,843,176
M1 - MOBILE HOMES 2,222,045 N/A 2,222,045 2,222,045
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 82,394,130 N/A 82,394,130 82,394,130
S - SPECIAL INVENTORY 115,735,780 N/A 115,735,780 115,735,780
Subtotal 53,334,599,835 55,380,766,883 53,334,599,835
Less Total Deductions 10,168,200,544 10,470,880,560 10,168,200,544
Total Taxable Value 43,166,399,291 44,909,886,323 43,166,399,291

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 45,220,201,676 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 43,166,399,291 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 42,450,395,282 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 40,396,592,897 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 45,738,691,676 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 46,084,351,676 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 45,127,823,426 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 45,220,201,676 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 43,166,399,291 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 42,450,395,282 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 40,396,592,897 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 45,738,691,676 T13 plus the loss to the chapter 313 agreement
T16 46,084,351,676 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 45,127,823,426 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 2,053,802,385 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 2,769,806,394 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 518,490,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 345,660,000 Loss to Second Previous Homestead Increase