taxes Property Tax Assistance

2022 State Totals

Totals by Category

Category 2022
Local Value		2022
PTAD Value		 2022
Value Assigned
A - SINGLE-FAMILY 2,442,877,793,029 2,513,892,249,737 2,458,256,363,064
B - MULTIFAMILY 320,782,600,062 328,773,681,121 321,244,794,793
C1 - VACANT LOTS 75,924,747,053 80,103,465,279 76,345,208,310
C2 - COLONIA LOTS 92,780,444 92,780,444 92,780,444
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,941,158,190 12,399,893,681 12,920,460,381
D2 - FARM & RANCH IMP 5,687,078,972 5,720,202,524 5,718,826,186
E - NON-AG LAND AND IMPROVEMENTS 157,394,459,544 167,681,251,836 161,533,868,073
F1 - COMMERCIAL REAL 630,827,032,635 658,675,096,625 634,795,975,876
F2 - INDUSTRIAL REAL 218,806,554,792 218,806,554,792 218,806,554,792
G - ALL MINERALS 218,855,800,290 217,732,974,070 218,856,526,533
J - ALL UTILITIES 117,227,393,314 124,288,858,631 118,610,286,302
L1 - COMMERCIAL PERSONAL 199,067,831,188 199,037,016,387 199,165,528,810
L2 - INDUSTRIAL PERSONAL 146,703,758,947 146,703,758,947 146,703,758,947
M1 - MOBILE HOMES 12,322,765,332 12,322,765,332 12,322,765,332
N - INTANGIBLE PERSONAL PROPERTY 0 0 0
O - RESIDENTIAL INVENTORY 17,580,923,339 17,580,923,339 17,580,923,339
S - SPECIAL INVENTORY 10,659,370,994 10,659,370,994 10,659,370,994
Subtotal 4,587,752,048,125 4,714,470,843,739 4,613,613,992,176
Less Total Deductions 821,557,900,167 844,341,714,946 826,238,496,188
Total Taxable Value 3,766,194,147,958 3,870,129,128,793 3,787,375,495,988

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 T4T13
3,865,016,516,201 3,787,375,495,988 3,833,501,548,963 3,755,860,528,750 3,922,207,954,509

PVS Deductions

Loss to the
Increase in the
State-Mandated Homestead
Exemption 		50 % of the Loss
to the Local Optional
Percentage Homestead
Exemption		 Loss to the
Previous Increase in the
State-Mandated Homestead
Exemption
77,641,020,21331,514,967,23857,191,438,308
T1 = School district taxable value for M & O purposes before the loss to the increase in the state-mandated homestead exemption
T2 = 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 = 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
T13 = T1 plus the cost of the second most recent increase for that PVS Year in the mandatory homestead exemptions

Value Taxable for I & S Purposes

T7 T8T9T10T14
3,936,790,889,6823,859,149,869,4693,905,275,922,4443,827,634,902,2313,993,982,327,990
T7 = School district taxable value for I & S purposes before the loss to the increase in the state-mandated homestead exemption
T8 = 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 = 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
T14 = T13 plus the loss to the chapter 313 agreement

Deduction Detail

Deductions Allowed in PVS Local Value PTAD Value Assigned Value
Homestead - State-Mandated Homestead Exemption 220,620,387,299 220,620,387,299 220,620,387,299
Homestead - State-Mandated Over-65 or Disabled $10,000 19,975,231,877 19,975,231,877 19,975,231,877
Homestead - 100% Disabled or Unemployable Veterans 32,572,002,034 32,572,002,034 32,572,002,034
Homestead - Disabled Veterans and Surviving Spouse 2,229,590,857 2,229,590,857 2,229,590,857
Homestead - Over-65 or Disabled Freeze Loss 122,497,957,274 138,134,086,364 126,171,952,223
Homestead - 10% Appraisal Cap Loss 271,652,762,914 278,800,448,603 272,659,363,986
Freeport 43,038,360,798 43,038,360,798 43,038,360,798
Pollution Control 14,761,636,058 14,761,636,058 14,761,636,058
Difference Between Taxable and Limited Value for Chapter 313 Value Limitation Agreement 71,774,373,481 71,774,373,481 71,774,373,481
Tax Increment Financing 15,564,479,426 15,564,479,426 15,564,479,426
Low Income Housing, Counties Under 1.8 Million Pop 44,069,547 44,069,547 44,069,547
Solar and Wind-Powered 565,912,106 565,912,106 565,912,106
Deferred Taxes 3,236,491,134 3,236,491,134 3,236,491,134
Prorations 1,111,669,094 1,111,669,094 1,111,669,094
Home Donated by Charity to Disabled Veterans 3,351,330 3,351,330 3,351,330
Disaster Reappraisal Market Value Adjustment 35,216,363 35,216,363 35,216,363
Homestead - Surviving Spouse 100% Disabled 1,695,849,917 1,695,849,917 1,695,849,917
Homestead - Surviving Spouse Service Member KIA 62,241,441 62,241,441 62,241,441
Homestead - Surviving Spouse First Responder LOD 53,983,894 53,983,894 53,983,894
Loss to Special Valuation 62,333,323 62,333,323 62,333,323
Bullion Depository 0 0 0
Total Deductions Allowed in PVS 821,557,900,167 844,341,714,946 826,238,496,188