taxes Property Tax Assistance

2019 State Totals

Totals by Category

Category 2019
Local Value		2019
PTAD Value		 2019
Value Assigned
A. SINGLE-FAMILY RESIDENCES 1,632,908,916,963 1,655,534,053,512 1,634,589,176,410
B. MULTIFAMILY RESIDENCES 219,159,900,670 224,587,289,680 219,181,960,782
C1. VACANT LOTS 55,339,400,195 57,311,577,279 55,391,648,103
C2. COLONIA LOTS 184,532,214 184,532,214 184,532,214
D1. QUALIFIED AG LAND 13,451,231,483 13,167,188,839 13,518,464,178
D2. REAL PROP:FARM & RANCH 4,477,669,316 4,479,416,098 4,477,749,880
E. REAL PROP NONQUAL ACREAGE 102,525,050,071 105,784,977,589 103,173,741,221
F1. COMMERCIAL REAL 510,251,616,421 532,568,189,447 510,539,138,126
F2. INDUSTRIAL REAL 163,341,751,946 163,341,751,946 163,341,751,946
G. OIL,GAS,MINERALS 139,114,911,637 138,417,626,426 139,124,200,388
J. UTILITIES 87,368,283,175 88,810,700,741 87,502,033,021
L1. COMMERCIAL PERSONAL 175,901,559,531 176,178,751,324 175,903,770,017
L2. INDUSTRIAL PERSONAL 133,020,347,697 133,020,347,697 133,020,347,697
M. MOBILE HOMES 8,038,049,163 8,038,049,163 8,038,049,163
N. INTANGIBLE PERSONAL PROP 39,350 39,350 39,350
O. RESIDENTIAL INVENTORY 14,189,446,992 14,189,446,992 14,189,446,992
S. SPECIAL INVENTORY 8,060,118,742 8,060,118,742 8,060,118,742
Subtotal 3,267,332,825,566 3,323,674,057,039 3,270,236,168,230
Less Total Deductions 439,313,258,648 445,799,605,003 439,933,374,223
Total Taxable Value 2,828,019,566,918 2,877,874,452,036 2,830,302,794,007

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

T1T2 T3 T4
2,881,014,744,791 2,830,302,794,007 2,854,503,502,686 2,803,791,551,902

PVS Deductions

Loss to
the Additional
$10,000 Homestead
Exemption		 50 % of the Loss
to the Local Optional
Percentage Homestead
Exemption
50,711,950,78426,511,242,105
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

Value Taxable for I & S Purposes

T7 T8T9T10
2,925,152,121,6672,874,440,170,8832,898,640,879,5622,847,928,928,778
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

Deduction Detail

Deductions Allowed in PVS Local Value PTAD Value Assigned Value
Homestead - State-Mandated Homestead Exemption 132,190,619,391 132,190,619,391 132,190,619,391
Homestead - State-Mandated Over-65 or Disabled $10,000 18,786,187,324 18,786,187,324 18,786,187,324
Homestead - 100% Disabled or Unemployable Veterans 17,205,729,821 17,205,729,821 17,205,729,821
Homestead - Disabled Veterans and Surviving Spouse 2,109,450,873 2,109,450,873 2,109,450,873
Homestead - Over-65 or Disabled Freeze Loss 115,254,255,859 121,106,804,431 115,789,930,082
Homestead - 10% Appraisal Cap Loss 44,445,360,860 45,079,158,643 44,529,802,212
Freeport 35,020,244,695 35,020,244,695 35,020,244,695
Pollution Control 12,125,409,465 12,125,409,465 12,125,409,465
Difference Between Taxable and Limited Value for Chapter 313 Value Limitation Agreement 44,137,376,876 44,137,376,876 44,137,376,876
Tax Increment Financing 13,757,918,986 13,757,918,986 13,757,918,986
Low Income Housing, Counties Under 1.8 Million Pop 1,787,804 1,787,804 1,787,804
Solar and Wind-Powered 100,808,144 100,808,144 100,808,144
Deferred Taxes 2,700,936,394 2,700,936,394 2,700,936,394
Prorations 321,484,475 321,484,475 321,484,475
Home Donated by Charity to Disabled Veterans 4,467,565 4,467,565 4,467,565
Disaster Reappraisal Market Value Adjustment 3,339,363 3,339,363 3,339,363
Homestead - Surviving Spouse 100% Disabled 1,081,957,341 1,081,957,341 1,081,957,341
Homestead - Surviving Spouse Service Member KIA 38,722,608 38,722,608 38,722,608
Homestead - Surviving Spouse First Responder LOD 27,200,804 27,200,804 27,200,804
Loss to Special Valuation 0 0 0
Total Deductions Allowed in PVS 439,313,258,648 445,799,605,003 439,933,374,223