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 151,026,046,412 N/A 151,026,046,412 151,026,046,412
B - MULTIFAMILY 36,520,585,075 N/A 36,520,585,075 36,520,585,075
C1 - VACANT LOTS 6,558,550,678 N/A 6,558,550,678 6,558,550,678
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 382,424 N/A 382,424 382,424
D2 - FARM & RANCH IMP 374,820 N/A 374,820 374,820
E - NON-AG LAND AND IMPROVEMENTS 356,814,922 N/A 356,814,922 356,814,922
F1 - COMMERCIAL REAL 67,237,861,040 N/A 67,237,861,040 67,237,861,040
F2 - INDUSTRIAL REAL 5,131,723,245 N/A 5,131,723,245 5,131,723,245
G - ALL MINERALS 18,159,500 N/A 18,159,500 18,159,500
J - ALL UTILITIES 2,826,125,802 N/A 2,826,125,802 2,826,125,802
L1 - COMMERCIAL PERSONAL 12,470,229,966 N/A 12,470,229,966 12,470,229,966
L2 - INDUSTRIAL PERSONAL 7,947,638,343 N/A 7,947,638,343 7,947,638,343
M1 - MOBILE HOMES 89,800,953 N/A 89,800,953 89,800,953
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 271,789,996 N/A 271,789,996 271,789,996
S - SPECIAL INVENTORY 531,878,285 N/A 531,878,285 531,878,285
Subtotal 290,987,961,461 0 290,987,961,461 290,987,961,461
Less Total Deductions 52,563,075,292 0 52,563,075,292 52,563,075,292
Total Taxable Value 238,424,886,169 0 238,424,886,169 238,424,886,169

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 251,832,468,583 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 238,424,886,169 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 241,361,590,138 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 227,954,007,724 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 255,342,348,583 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 257,682,268,583 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 248,169,888,472 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 251,832,468,583 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 238,424,886,169 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 241,361,590,138 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 227,954,007,724 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 255,342,348,583 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 257,682,268,583 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 248,169,888,472 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 13,407,582,414 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,470,878,445 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,509,880,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,339,920,000 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 151,026,046,412 N/A 151,026,046,412 151,026,046,412
B - MULTIFAMILY 36,520,585,075 N/A 36,520,585,075 36,520,585,075
C1 - VACANT LOTS 6,558,550,678 N/A 6,558,550,678 6,558,550,678
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 382,424 N/A 382,424 382,424
D2 - FARM & RANCH IMP 374,820 N/A 374,820 374,820
E - NON-AG LAND AND IMPROVEMENTS 356,814,922 N/A 356,814,922 356,814,922
F1 - COMMERCIAL REAL 67,237,861,040 N/A 67,237,861,040 67,237,861,040
F2 - INDUSTRIAL REAL 5,131,723,245 N/A 5,131,723,245 5,131,723,245
G - ALL MINERALS 18,159,500 N/A 18,159,500 18,159,500
J - ALL UTILITIES 2,826,125,802 N/A 2,826,125,802 2,826,125,802
L1 - COMMERCIAL PERSONAL 12,470,229,966 N/A 12,470,229,966 12,470,229,966
L2 - INDUSTRIAL PERSONAL 7,947,638,343 N/A 7,947,638,343 7,947,638,343
M1 - MOBILE HOMES 89,800,953 N/A 89,800,953 89,800,953
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 271,789,996 N/A 271,789,996 271,789,996
S - SPECIAL INVENTORY 531,878,285 N/A 531,878,285 531,878,285
Subtotal 290,987,961,461 290,987,961,461 290,987,961,461
Less Total Deductions 52,563,075,292 52,563,075,292 52,563,075,292
Total Taxable Value 238,424,886,169 238,424,886,169 238,424,886,169

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 251,832,468,583 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 238,424,886,169 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 241,361,590,138 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 227,954,007,724 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 255,342,348,583 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 257,682,268,583 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 248,169,888,472 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 251,832,468,583 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 238,424,886,169 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 241,361,590,138 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 227,954,007,724 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 255,342,348,583 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 257,682,268,583 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 248,169,888,472 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 13,407,582,414 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 10,470,878,445 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 3,509,880,000 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 2,339,920,000 Loss to the third most recent increase in the state-mandated homestead exemption

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