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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 | 12,445,031,626 | 12,957,136,160 |
| 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 | 653,232,516,942 | 630,959,652,612 |
| 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 | 4,687,613,701,501 | 4,595,374,663,063 |
| Less Total Deductions | 843,276,412,729 | 864,676,061,056 | 847,185,625,499 |
| Total Taxable Value | 3,732,773,185,228 | 3,822,937,640,445 | 3,748,189,037,564 |
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 | 3,825,827,521,322 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 3,748,082,777,449 | 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 | 3,792,683,344,849 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 3,714,938,600,976 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 3,883,391,045,013 | 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 | 3,902,943,762,084 | School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 3,825,199,018,211 | 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 | 3,869,799,585,611 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 3,792,054,841,738 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 3,960,507,285,775 | 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 |