taxes Property Tax Assistance

2023 ISD Summary Worksheet

Houston ISD (all splits)   Harris County  

101-Harris/Harris County

101-912/Houston ISD

Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 146,628,029,369 0.9862 148,679,810,757 146,628,029,369
B - MULTIFAMILY 39,353,765,244 0.9563 41,152,112,563 39,353,765,244
C1 - VACANT LOTS 6,578,256,293 0.9183 7,163,515,510 6,578,256,293
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,865,444 1.0079 1,850,890 1,865,444
D2 - FARM & RANCH IMP 2,588,455 N/A 2,588,455 2,588,455
E - NON-AG LAND AND IMPROVEMENTS 349,979,945 1.0451 334,876,993 349,979,945
F1 - COMMERCIAL REAL 65,887,497,680 0.9390 70,167,729,159 65,887,497,680
F2 - INDUSTRIAL REAL 5,190,473,923 N/A 5,190,473,923 5,190,473,923
G - ALL MINERALS 3,157,030 N/A 3,157,030 3,157,030
J - ALL UTILITIES 2,485,516,245 0.9413 2,640,514,443 2,485,516,245
L1 - COMMERCIAL PERSONAL 11,855,427,046 1.0317 11,491,157,358 11,855,427,046
L2 - INDUSTRIAL PERSONAL 7,677,454,036 N/A 7,677,454,036 7,677,454,036
M1 - MOBILE HOMES 88,261,330 N/A 88,261,330 88,261,330
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 347,635,324 N/A 347,635,324 347,635,324
S - SPECIAL INVENTORY 501,797,235 N/A 501,797,235 501,797,235
Subtotal 286,951,704,599 0 295,442,935,006 286,951,704,599
Less Total Deductions 54,253,202,491 0 54,870,285,250 54,253,202,491
Total Taxable Value 232,698,502,108 0 240,572,649,756 232,698,502,108

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

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 operation(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 245,751,172,412 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 232,698,502,108 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 235,999,714,226 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 222,947,043,922 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 249,210,607,412 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 251,516,897,412 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 235,081,660,118 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 245,751,172,412 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 232,698,502,108 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 235,999,714,226 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 222,947,043,922 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 249,210,607,412 T13 plus the loss to the chapter 313 agreement
T16 251,516,897,412 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 235,081,660,118 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,052,670,304 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,751,458,186 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,459,435,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,306,290,000 Loss to Second Previous Homestead Increase

THE PVS FOUND YOUR LOCAL VALUE TO BE VALID AS A RESULT OF THE SDPVS, AND LOCAL VALUE WAS CERTIFIED


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101-912-02/Houston ISD



Category Local Tax Roll Value 2023 WTD Mean Ratio 2023 PTAD Value Estimate 2023 Value Assigned
A - SINGLE-FAMILY 146,628,029,369 0.9862 148,679,810,757 146,628,029,369
B - MULTIFAMILY 39,353,765,244 0.9563 41,152,112,563 39,353,765,244
C1 - VACANT LOTS 6,578,256,293 0.9183 7,163,515,510 6,578,256,293
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,865,444 1.0079 1,850,890 1,865,444
D2 - FARM & RANCH IMP 2,588,455 N/A 2,588,455 2,588,455
E - NON-AG LAND AND IMPROVEMENTS 349,979,945 1.0451 334,876,993 349,979,945
F1 - COMMERCIAL REAL 65,887,497,680 0.9390 70,167,729,159 65,887,497,680
F2 - INDUSTRIAL REAL 5,190,473,923 N/A 5,190,473,923 5,190,473,923
G - ALL MINERALS 3,157,030 N/A 3,157,030 3,157,030
J - ALL UTILITIES 2,485,516,245 0.9413 2,640,514,443 2,485,516,245
L1 - COMMERCIAL PERSONAL 11,855,427,046 1.0317 11,491,157,358 11,855,427,046
L2 - INDUSTRIAL PERSONAL 7,677,454,036 N/A 7,677,454,036 7,677,454,036
M1 - MOBILE HOMES 88,261,330 N/A 88,261,330 88,261,330
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 347,635,324 N/A 347,635,324 347,635,324
S - SPECIAL INVENTORY 501,797,235 N/A 501,797,235 501,797,235
Subtotal 286,951,704,599 295,442,935,006 286,951,704,599
Less Total Deductions 54,253,202,491 54,870,285,250 54,253,202,491
Total Taxable Value 232,698,502,108 240,572,649,756 232,698,502,108

The taxable values shown here will not match the values reported by your appraisal district

See the ISD DEDUCTION Report for a breakdown of deduction values

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 operation(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 245,751,172,412 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 232,698,502,108 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 235,999,714,226 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 222,947,043,922 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 249,210,607,412 T-1 plus the cost of the second most recent increase for that pvs year in the mandatory homestead exemptions
T15 251,516,897,412 T-13 Plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T17 235,081,660,118 School district taxable value for M & O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 245,751,172,412 School district taxable value for i&s purposes before the loss to the increase in the state-mandated homestead exemption
T8 232,698,502,108 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 235,999,714,226 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 222,947,043,922 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 249,210,607,412 T13 plus the loss to the chapter 313 agreement
T16 251,516,897,412 T-1 plus the cost of the second most recent increase for that PVS year in the mandatory homestead exemptions
T18 235,081,660,118 T17 plus the loss to the chapter 313 agreement

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,052,670,304 Loss to the increase in the state-mandated homestead
LOSS_LOCL_HMSTD 9,751,458,186 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,459,435,000 Loss to the previous increase in the state-mandated homestead
LOSS_SCND_INCR_HMSTD 2,306,290,000 Loss to Second Previous Homestead Increase

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