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T1 = School district taxable value for M & O purposes before the loss to the additional $10,000 homestead exemption
T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction
T3 = T1 minus 50 % of the loss to the local optional percentage homestead exemption
T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption
T7 = School district taxable value for I & S purposes before the loss to the additional $10,000 homestead exemption
T8 = School district taxable value for I & S purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction
T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption
T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption
2018 State Totals
Totals by Category
| Category | 2018 Local Value | 2018 PTAD Value | 2018 Value Assigned |
|---|---|---|---|
| A. SINGLE-FAMILY RESIDENCES | 1,504,521,752,183 | 1,532,860,319,068 | 1,506,125,726,707 |
| B. MULTIFAMILY RESIDENCES | 197,464,057,936 | 203,988,179,767 | 197,483,218,952 |
| C1. VACANT LOTS | 52,444,981,929 | 53,748,452,281 | 52,531,439,711 |
| C2. COLONIA LOTS | 85,013,165 | 85,013,165 | 85,013,165 |
| D1. QUALIFIED AG LAND | 13,199,754,513 | 12,982,552,829 | 13,212,792,811 |
| D2. REAL PROP:FARM & RANCH | 3,955,122,441 | 3,958,067,556 | 3,955,975,333 |
| E. REAL PROP NONQUAL ACREAGE | 94,173,297,959 | 97,420,157,779 | 94,986,043,302 |
| F1. COMMERCIAL REAL | 473,444,357,605 | 489,160,684,837 | 473,610,356,120 |
| F2. INDUSTRIAL REAL | 151,580,687,065 | 151,580,687,065 | 151,580,687,065 |
| G. OIL,GAS,MINERALS | 96,329,108,783 | 95,962,938,494 | 96,312,035,694 |
| J. UTILITIES | 78,743,219,885 | 80,751,638,264 | 78,882,789,499 |
| L1. COMMERCIAL PERSONAL | 163,973,760,266 | 163,295,158,091 | 163,988,162,025 |
| L2. INDUSTRIAL PERSONAL | 122,262,834,917 | 122,262,834,917 | 122,262,834,917 |
| M. MOBILE HOMES | 7,343,300,789 | 7,343,300,789 | 7,343,300,789 |
| N. INTANGIBLE PERSONAL PROP | 72,800 | 72,800 | 72,800 |
| O. RESIDENTIAL INVENTORY | 12,225,459,228 | 12,225,459,228 | 12,225,459,228 |
| S. SPECIAL INVENTORY | 7,741,233,173 | 7,741,233,173 | 7,741,233,173 | Subtotal | 2,979,488,014,637 | 3,035,366,750,103 | 2,982,327,141,291 | Less Total Deductions | 412,699,034,670 | 420,636,282,007 | 413,323,783,096 | Total Taxable Value | 2,566,788,979,967 | 2,614,730,468,096 | 2,569,003,358,195 |
Measures of a School District Wealth
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 Operations (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
| T1 | T2 | T3 | T4 |
|---|---|---|---|
| 2,618,585,966,089 | 2,569,003,358,240 | 2,593,727,365,026 | 2,544,144,757,177 |
PVS Deductions
| Loss to the Additional $10,000 Homestead Exemption | 50 % of the Loss to the Local Optional Percentage Homestead Exemption |
|---|---|
| 49,582,607,849 | 24,858,601,063 |
T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction
T3 = T1 minus 50 % of the loss to the local optional percentage homestead exemption
T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption
Value Taxable for I & S Purposes
| T7 | T8 | T9 | T10 |
|---|---|---|---|
| 2,658,575,805,986 | 2,608,993,198,137 | 2,633,717,204,923 | 2,584,134,597,074 |
T8 = School district taxable value for I & S purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction
T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption
T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption
Deduction Detail
| Deductions Allowed in PVS | Local Value | PTAD Value | Assigned Value |
|---|---|---|---|
| Homestead - Surviving Spouse 100% Disabled | 848,542,251 | 848,542,251 | 848,542,251 |
| Homestead - Surviving Spouse Service Member KIA | 34,861,494 | 34,861,494 | 34,861,494 |
| Homestead - Surviving Spouse First Responder LOD | 50,137,989 | 50,137,989 | 50,137,989 |
| Homestead - State-Mandated Homestead Exemption | 129,960,806,005 | 129,960,806,005 | 129,960,806,005 |
| Homestead - State-Mandated Over-65 or Disabled $10,000 | 17,977,926,319 | 17,977,926,319 | 17,977,926,319 |
| Homestead - 100% Disabled or Unemployable Veterans | 13,660,463,017 | 13,660,463,017 | 13,660,463,017 |
| Homestead - Disabled Veterans and Surviving Spouse | 2,017,495,686 | 2,017,495,686 | 2,017,495,686 |
| Homestead - Over-65 or Disabled Freeze Loss | 110,958,504,227 | 117,969,151,267 | 111,626,754,826 |
| Homestead - 10% Appraisal Cap Loss | 36,485,095,024 | 37,369,462,355 | 36,555,305,646 |
| Freeport | 30,162,223,200 | 30,162,223,200 | 30,162,223,200 |
| Pollution Control | 10,790,391,468 | 10,790,391,468 | 10,790,391,468 |
| Difference Between Taxable and Limited Value for Chapter 313 Value Limitation Agreement | 39,989,839,897 | 39,989,839,897 | 39,989,839,897 |
| Tax Increment Financing | 17,221,092,324 | 17,221,092,324 | 17,221,092,324 |
| Low Income Housing, Counties Under 1.8 Million Pop | 11,763,241 | 11,763,241 | 11,763,241 |
| Solar and Wind-Powered | 84,921,285 | 84,921,285 | 84,921,285 |
| Deferred Taxes | 2,235,549,062 | 2,235,549,062 | 2,235,549,062 |
| Prorations | 315,059,026 | 315,059,026 | 315,059,026 |
| Home Donated by Charity to Disabled Veterans | 3,600,794 | 3,600,794 | 3,600,794 |
| Disaster Reappraisal Market Value Adjustment | 0 | 0 | 0 |
| Total Deductions Allowed in PVS | 412,808,272,309 | 420,703,286,680 | 413,546,733,530 |