taxes Property Tax Assistance

2022 State Totals

Totals by Category

Category 2022
Local Value		2022
PTAD Value		 2022
Value Assigned
A - SINGLE-FAMILY 2,436,162,396,069 2,501,516,017,730 2,448,319,694,444
B - MULTIFAMILY 318,587,080,074 323,432,232,849 318,797,984,387
C1 - VACANT LOTS 75,527,060,751 79,529,854,677 75,868,954,995
C2 - COLONIA LOTS 92,780,444 92,780,444 92,780,444
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,943,929,895 12,424,003,343 12,936,107,877
D2 - FARM & RANCH IMP 5,889,863,066 5,920,457,246 5,919,080,908
E - NON-AG LAND AND IMPROVEMENTS 156,238,546,549 165,638,647,122 159,808,680,551
F1 - COMMERCIAL REAL 628,305,553,147 652,376,008,825 630,103,144,495
F2 - INDUSTRIAL REAL 217,901,925,602 217,901,925,602 217,901,925,602
G - ALL MINERALS 218,690,508,466 217,551,383,782 218,678,197,232
J - ALL UTILITIES 117,014,050,702 122,161,569,210 117,747,293,204
L1 - COMMERCIAL PERSONAL 199,049,456,223 198,965,499,091 199,097,497,344
L2 - INDUSTRIAL PERSONAL 141,771,429,463 141,771,429,463 141,771,429,463
M1 - MOBILE HOMES 12,223,215,270 12,223,215,270 12,223,215,270
N - INTANGIBLE PERSONAL PROPERTY 0 0 0
O - RESIDENTIAL INVENTORY 17,500,354,883 17,500,354,883 17,500,354,883
S - SPECIAL INVENTORY 10,662,184,853 10,662,184,853 10,662,184,853
Subtotal 4,568,560,335,457 4,679,667,564,390 4,587,428,525,952
Less Total Deductions 841,851,026,124 863,133,954,997 845,643,519,440
Total Taxable Value 3,726,709,309,333 3,816,533,609,393 3,741,785,006,512

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 3,819,193,672,400 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 3,741,678,746,397 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 3,786,162,967,499 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 3,708,648,041,496 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 3,876,549,836,091 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 3,896,309,913,162 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 3,818,794,987,159 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 3,863,279,208,261 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 3,785,764,282,258 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 3,953,666,076,853 T13 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 77,514,926,003 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 33,030,704,901 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 57,356,163,691 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 221,127,168,472 221,127,168,472 221,127,168,472
Homestead - State-Mandated Over-65 or Disabled $10,000 20,088,961,772 20,088,961,772 20,088,961,772
Homestead - 100% Disabled or Unemployable Veterans 33,376,182,280 33,376,182,280 33,376,182,280
Homestead - Disabled Veterans and Surviving Spouse 2,219,576,018 2,219,576,018 2,219,576,018
Homestead - Over-65 or Disabled Freeze Loss 134,725,098,798 149,378,621,543 137,698,874,296
Homestead - 10% Appraisal Cap Loss 270,637,589,119 277,266,995,247 271,456,306,937
Freeport 43,500,375,267 43,500,375,267 43,500,375,267
Pollution Control 14,674,485,679 14,674,485,679 14,674,485,679
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 573,706,105 573,706,105 573,706,105
Deferred Taxes 3,532,581,255 3,532,581,255 3,532,581,255
Prorations 2,175,138,820 2,175,138,820 2,175,138,820
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 1,700,562,010 1,700,562,010 1,700,562,010
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 841,851,026,124 863,133,954,997 845,643,519,440