taxes Property Tax Assistance

2022 State Totals

Totals by Category

Category 2022
Local Value		2022
PTAD Value		 2022
Value Assigned
A - SINGLE-FAMILY 2,439,992,543,680 2,505,680,216,984 2,452,483,893,698
B - MULTIFAMILY 318,708,429,635 323,553,582,410 318,919,333,948
C1 - VACANT LOTS 75,625,637,555 79,628,431,481 75,967,531,799
C2 - COLONIA LOTS 92,780,444 92,780,444 92,780,444
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,967,757,740 12,445,031,638 12,957,136,172
D2 - FARM & RANCH IMP 5,896,362,173 5,926,956,353 5,925,580,015
E - NON-AG LAND AND IMPROVEMENTS 156,545,183,712 165,967,763,429 160,137,796,858
F1 - COMMERCIAL REAL 629,082,145,308 653,201,685,189 630,928,820,859
F2 - INDUSTRIAL REAL 218,807,401,565 218,807,401,565 218,807,401,565
G - ALL MINERALS 218,767,697,777 217,628,573,093 218,755,386,543
J - ALL UTILITIES 117,331,700,675 122,485,057,882 118,070,781,876
L1 - COMMERCIAL PERSONAL 199,437,911,193 199,371,342,792 199,503,341,045
L2 - INDUSTRIAL PERSONAL 142,293,700,641 142,293,700,641 142,293,700,641
M1 - MOBILE HOMES 12,292,614,641 12,292,614,641 12,292,614,641
N - INTANGIBLE PERSONAL PROPERTY 0 0 0
O - RESIDENTIAL INVENTORY 17,501,996,179 17,501,996,179 17,501,996,179
S - SPECIAL INVENTORY 10,705,735,039 10,705,735,039 10,705,735,039
Subtotal 4,576,049,597,957 4,687,582,869,760 4,595,343,831,322
Less Total Deductions 843,276,412,729 864,676,061,056 847,185,625,499
Total Taxable Value 3,732,773,185,228 3,822,906,808,704 3,748,158,205,823

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

Measure Value Description
T1 3,825,796,689,581 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,748,051,945,708 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 3,792,652,513,108 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,714,907,769,235 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,883,360,213,272 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 3,902,912,930,343 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,825,168,186,470 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 3,869,768,753,870 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,792,024,009,997 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,960,476,454,034 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 77,744,743,873 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 33,144,176,473 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 57,563,523,691 Loss to the previous increase in the state-mandated homestead

Deduction Detail

Deductions Allowed in PVS Local Value PTAD Value Assigned Value
Homestead - State-Mandated Homestead Exemption 221,875,386,342 221,875,386,342 221,875,386,342
Homestead - State-Mandated Over-65 or Disabled $10,000 20,166,158,040 20,166,158,040 20,166,158,040
Homestead - 100% Disabled or Unemployable Veterans 33,435,058,825 33,435,058,825 33,435,058,825
Homestead - Disabled Veterans and Surviving Spouse 2,226,204,627 2,226,204,627 2,226,204,627
Homestead - Over-65 or Disabled Freeze Loss 135,016,580,519 149,777,291,484 138,097,544,237
Homestead - 10% Appraisal Cap Loss 270,754,765,353 277,393,702,715 271,583,014,405
Freeport 43,516,375,340 43,516,375,340 43,516,375,340
Pollution Control 14,764,513,388 14,764,513,388 14,764,513,388
Difference Between Taxable and Limited Value for Chapter 313 Value Limitation Agreement 77,116,240,762 77,116,240,762 77,116,240,762
Tax Increment Financing 15,930,601,749 15,930,601,749 15,930,601,749
Low Income Housing, Counties Under 1.8 Million Pop 44,069,547 44,069,547 44,069,547
Solar and Wind-Powered 573,746,625 573,746,625 573,746,625
Deferred Taxes 3,540,571,417 3,540,571,417 3,540,571,417
Prorations 2,176,887,085 2,176,887,085 2,176,887,085
Home Donated by Charity to Disabled Veterans 3,293,052 3,293,052 3,293,052
Disaster Reappraisal Market Value Adjustment 34,971,439 34,971,439 34,971,439
Homestead - Surviving Spouse 100% Disabled 1,710,564,639 1,710,564,639 1,710,564,639
Homestead - Surviving Spouse Service Member KIA 63,748,869 63,748,869 63,748,869
Homestead - Surviving Spouse First Responder LOD 54,006,712 54,006,712 54,006,712
Loss to Special Valuation 272,668,399 272,668,399 272,668,399
Bullion Depository 0 0 0
Personal Property In Transit 0 0 0
Total Deductions Allowed in PVS 843,276,412,729 864,676,061,056 847,185,625,499