taxes Property Tax Assistance

2024 ISD Summary Worksheet

Houston ISD (all splits)   Harris County  

101-Harris/Harris County

101-912/Houston ISD

Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 150,312,275,426 N/A 150,312,275,426 150,312,275,426
B - MULTIFAMILY 36,371,462,664 N/A 36,371,462,664 36,371,462,664
C1 - VACANT LOTS 6,637,148,144 N/A 6,637,148,144 6,637,148,144
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,886,142 N/A 1,886,142 1,886,142
D2 - FARM & RANCH IMP 2,719,855 N/A 2,719,855 2,719,855
E - NON-AG LAND AND IMPROVEMENTS 343,448,331 N/A 343,448,331 343,448,331
F1 - COMMERCIAL REAL 66,673,708,481 N/A 66,673,708,481 66,673,708,481
F2 - INDUSTRIAL REAL 5,113,728,723 N/A 5,113,728,723 5,113,728,723
G - ALL MINERALS 18,064,942 N/A 18,064,942 18,064,942
J - ALL UTILITIES 2,828,848,510 N/A 2,828,848,510 2,828,848,510
L1 - COMMERCIAL PERSONAL 12,388,906,454 N/A 12,388,906,454 12,388,906,454
L2 - INDUSTRIAL PERSONAL 7,910,864,701 N/A 7,910,864,701 7,910,864,701
M1 - MOBILE HOMES 89,789,887 N/A 89,789,887 89,789,887
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 304,724,795 N/A 304,724,795 304,724,795
S - SPECIAL INVENTORY 531,644,162 N/A 531,644,162 531,644,162
Subtotal 289,529,221,217 0 289,529,221,217 289,529,221,217
Less Total Deductions 52,607,159,523 0 52,607,159,523 52,607,159,523
Total Taxable Value 236,922,061,694 0 236,922,061,694 236,922,061,694

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's office 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 school 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 250,429,504,430 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 236,922,061,694 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 239,961,164,173 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 226,453,721,437 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 253,973,704,430 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 256,336,504,430 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 246,701,645,709 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 250,429,504,430 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 236,922,061,694 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 239,961,164,173 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 226,453,721,437 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 253,973,704,430 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 256,336,504,430 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 246,701,645,709 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,507,442,736 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,468,340,257 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,544,200,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,362,800,000 Loss to the third most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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101-912-02/Houston ISD



Category Local Tax Roll Value 2024 WTD Mean Ratio 2024 PTAD Value Estimate 2024 Value Assigned
A - SINGLE-FAMILY 150,312,275,426 N/A 150,312,275,426 150,312,275,426
B - MULTIFAMILY 36,371,462,664 N/A 36,371,462,664 36,371,462,664
C1 - VACANT LOTS 6,637,148,144 N/A 6,637,148,144 6,637,148,144
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 1,886,142 N/A 1,886,142 1,886,142
D2 - FARM & RANCH IMP 2,719,855 N/A 2,719,855 2,719,855
E - NON-AG LAND AND IMPROVEMENTS 343,448,331 N/A 343,448,331 343,448,331
F1 - COMMERCIAL REAL 66,673,708,481 N/A 66,673,708,481 66,673,708,481
F2 - INDUSTRIAL REAL 5,113,728,723 N/A 5,113,728,723 5,113,728,723
G - ALL MINERALS 18,064,942 N/A 18,064,942 18,064,942
J - ALL UTILITIES 2,828,848,510 N/A 2,828,848,510 2,828,848,510
L1 - COMMERCIAL PERSONAL 12,388,906,454 N/A 12,388,906,454 12,388,906,454
L2 - INDUSTRIAL PERSONAL 7,910,864,701 N/A 7,910,864,701 7,910,864,701
M1 - MOBILE HOMES 89,789,887 N/A 89,789,887 89,789,887
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 304,724,795 N/A 304,724,795 304,724,795
S - SPECIAL INVENTORY 531,644,162 N/A 531,644,162 531,644,162
Subtotal 289,529,221,217 289,529,221,217 289,529,221,217
Less Total Deductions 52,607,159,523 52,607,159,523 52,607,159,523
Total Taxable Value 236,922,061,694 236,922,061,694 236,922,061,694

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's office 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 school 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 250,429,504,430 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 236,922,061,694 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 239,961,164,173 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 226,453,721,437 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 253,973,704,430 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 256,336,504,430 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 246,701,645,709 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 250,429,504,430 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 236,922,061,694 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 239,961,164,173 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 226,453,721,437 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 253,973,704,430 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 256,336,504,430 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 246,701,645,709 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 13,507,442,736 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,468,340,257 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,544,200,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,362,800,000 Loss to the third most recent increase in the state-mandated homestead exemption

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