Category | 2024 Local Value | 2024 PTAD Value | 2024 Value Assigned |
---|---|---|---|
A - SINGLE-FAMILY | 2,919,977,707,203 | 2,939,599,561,272 | 2,921,376,597,853 |
B - MULTIFAMILY | 378,387,683,634 | 371,233,598,791 | 378,375,621,860 |
C1 - VACANT LOTS | 92,094,422,206 | 94,847,141,638 | 92,097,163,814 |
C2 - COLONIA LOTS | 118,208,658 | 118,208,658 | 118,208,658 |
D1 ACRES - QUALIFIED OPEN-SPACE LAND | 12,870,076,723 | 12,414,242,427 | 12,887,172,307 |
D2 - FARM & RANCH IMP | 8,323,957,084 | 8,352,821,472 | 8,330,721,853 |
E - NON-AG LAND AND IMPROVEMENTS | 205,467,645,005 | 209,894,162,204 | 206,195,976,351 |
F1 - COMMERCIAL REAL | 736,654,772,904 | 755,600,779,931 | 736,732,072,491 |
F2 - INDUSTRIAL REAL | 258,108,622,188 | 258,108,622,188 | 258,108,622,188 |
G - ALL MINERALS | 240,871,975,979 | 239,930,907,871 | 240,848,529,026 |
J - ALL UTILITIES | 140,132,022,961 | 143,624,263,664 | 140,415,723,722 |
L1 - COMMERCIAL PERSONAL | 241,531,132,514 | 241,860,033,583 | 241,524,594,730 |
L2 - INDUSTRIAL PERSONAL | 180,402,242,066 | 180,402,242,066 | 180,402,242,066 |
M1 - MOBILE HOMES | 16,086,399,762 | 16,086,399,762 | 16,086,399,762 |
N - INTANGIBLE PERSONAL PROPERTY | 215,170 | 215,170 | 215,170 |
O - RESIDENTIAL INVENTORY | 22,713,520,497 | 22,713,520,497 | 22,713,520,497 |
S - SPECIAL INVENTORY | 11,407,445,723 | 11,407,445,723 | 11,407,445,723 |
Subtotal | 5,465,148,050,277 | 5,506,194,166,917 | 5,467,620,828,071 |
Less Total Deductions | 1,347,798,481,317 | 1,353,782,757,524 | 1,348,338,635,434 |
Total Taxable Value | 4,117,349,568,960 | 4,152,411,409,393 | 4,119,282,192,637 |
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.
Measure | Value | Description |
---|---|---|
T1 | 4,446,279,861,547 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
T2 | 4,119,282,192,637 | School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption |
T3 | 4,406,787,815,559 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
T4 | 4,079,790,146,649 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
T13 | 4,538,535,718,835 | T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
T15 | 4,600,042,523,365 | T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions |
T17 | 4,263,080,316,274 | 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 |
Measure | Value | Description |
---|---|---|
T7 | 4,537,947,443,220 | School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption |
T8 | 4,210,949,774,310 | School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption |
T9 | 4,498,455,397,232 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
T10 | 4,171,457,728,322 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
T14 | 4,630,203,300,508 | T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
T16 | 4,691,710,105,038 | T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions |
T18 | 4,354,747,897,947 | 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 |
Measure | Value | Description |
---|---|---|
LOSS_INCR_HMSTD | 326,997,668,910 | Loss to the most recent increase in the state-mandated homestead exemption |
LOSS_LOCL_HMSTD | 39,492,045,988 | 50% of the loss to the local optional percentage homestead exemption |
LOSS_PREV_INCR_HMSTD | 92,255,857,288 | Loss to the second most recent increase in the state-mandated homestead exemption |
LOSS_SCND_INCR_HMSTD | 61,506,804,530 | Loss to the third most recent increase in the state-mandated homestead exemption |
Deductions Allowed in PVS | Local Value | PTAD Value | Assigned Value |
---|---|---|---|
Homestead - State-Mandated Homestead Exemption | 573,020,626,423 | 573,020,626,423 | 573,020,626,423 |
Homestead - State-Mandated Over-65 or Disabled | 19,014,697,294 | 19,014,697,294 | 19,014,697,294 |
Homestead - 100% Disabled or Unemployable Veterans | 47,319,509,411 | 47,319,509,411 | 47,319,509,411 |
Homestead - Disabled Veterans and Surviving Spouse | 2,285,654,209 | 2,285,654,209 | 2,285,654,209 |
Homestead - Over-65 or Disabled Freeze Loss | 264,740,946,543 | 269,462,181,758 | 265,165,446,236 |
Homestead - 10% Appraisal Cap Loss | 218,436,042,143 | 219,699,083,135 | 218,551,696,567 |
Freeport | 49,932,827,897 | 49,932,827,897 | 49,932,827,897 |
Pollution Control | 16,928,495,411 | 16,928,495,411 | 16,928,495,411 |
Difference Between Taxable and Limited Value for Chapter 313 Value Limitation Agreement | 91,667,581,673 | 91,667,581,673 | 91,667,581,673 |
Tax Increment Financing | 17,205,734,492 | 17,205,734,492 | 17,205,734,492 |
Low Income Housing, Counties Under 1.8 Million Pop | 218,213,266 | 218,213,266 | 218,213,266 |
Solar and Wind-Powered | 920,121,997 | 920,121,997 | 920,121,997 |
Deferred Taxes | 2,383,072,662 | 2,383,072,662 | 2,383,072,662 |
Prorations | 1,831,292,575 | 1,831,292,575 | 1,831,292,575 |
Home Donated by Charity to Disabled Veterans | 12,655,025 | 12,655,025 | 12,655,025 |
Disaster Reappraisal Market Value Adjustment | 70,016,933 | 70,016,933 | 70,016,933 |
Homestead - Surviving Spouse 100% Disabled | 1,969,885,348 | 1,969,885,348 | 1,969,885,348 |
Homestead - Surviving Spouse Service Member KIA | 83,841,417 | 83,841,417 | 83,841,417 |
Homestead - Surviving Spouse First Responder LOD | 72,790,809 | 72,790,809 | 72,790,809 |
Loss to Special Valuation | 374,459,565 | 374,459,565 | 374,459,565 |
Bullion Depository | 0 | 0 | 0 |
Personal Property In Transit | 0 | 0 | 0 |
Medical or Biomedical | 2,294,915,720 | 2,294,915,720 | 2,294,915,720 |
Loss to Non-Homestead Cap | 37,015,100,504 | 37,015,100,504 | 37,015,100,504 |
JETI Agreements | 0 | 0 | 0 |
Total Deductions Allowed in PVS | 1,347,798,481,317 | 1,353,782,757,524 | 1,348,338,635,434 |