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2025 State Totals
Totals by Category
| Category | 2025 Local Value | 2025 PTAD Value | 2025 Value Assigned |
|---|---|---|---|
| A - SINGLE-FAMILY | 2,998,763,128,997 | 3,027,170,894,810 | 2,999,453,869,267 |
| B - MULTIFAMILY | 389,256,614,962 | 383,904,256,838 | 389,269,363,086 |
| C1 - VACANT LOTS | 96,549,807,445 | 99,746,870,879 | 96,549,807,445 |
| C2 - COLONIA LOTS | 119,271,603 | 119,271,603 | 119,271,603 |
| D1 ACRES - QUALIFIED OPEN-SPACE LAND | 13,418,734,146 | 13,071,573,462 | 13,521,401,216 |
| D2 - FARM & RANCH IMP | 8,819,243,602 | 8,822,916,879 | 8,819,243,602 |
| E - NON-AG LAND AND IMPROVEMENTS | 216,881,365,443 | 222,022,521,508 | 217,475,441,623 |
| F1 - COMMERCIAL REAL | 780,888,484,406 | 802,574,021,705 | 781,018,369,693 |
| F2 - INDUSTRIAL REAL | 271,240,688,003 | 271,240,688,003 | 271,240,688,003 |
| G - ALL MINERALS | 242,208,930,993 | 241,736,179,808 | 242,192,201,495 |
| J - ALL UTILITIES | 150,548,383,295 | 153,301,727,005 | 150,603,354,390 |
| L1 - COMMERCIAL PERSONAL | 258,425,507,787 | 257,287,451,448 | 258,425,503,561 |
| L2 - INDUSTRIAL PERSONAL | 193,893,078,154 | 193,893,078,154 | 193,893,078,154 |
| M1 - MOBILE HOMES | 17,060,463,627 | 17,060,463,627 | 17,060,463,627 |
| N - INTANGIBLE PERSONAL PROPERTY | 110,034 | 110,034 | 110,034 |
| O - RESIDENTIAL INVENTORY | 24,173,415,957 | 24,173,415,957 | 24,173,415,957 |
| S - SPECIAL INVENTORY | 11,556,315,143 | 11,556,315,143 | 11,556,315,143 |
| Subtotal | 5,673,803,543,597 | 5,727,681,756,863 | 5,675,371,897,899 |
| Less Total Deductions | 1,555,804,799,848 | 1,562,673,684,581 | 1,555,915,567,148 |
| Total Taxable Value | 4,117,998,743,749 | 4,165,008,072,282 | 4,119,456,330,751 |
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
| Measure | Value | Description |
|---|---|---|
| T1 | 4,328,457,338,041 | School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption |
| T2 | 4,119,456,327,866 | School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption |
| T3 | 4,288,145,436,512 | T1 minus 50% of the loss to the local optional percentage homestead exemption |
| T4 | 4,079,144,426,337 | T2 minus 50% of the loss to the local optional percentage homestead exemption |
| T13 | 4,673,595,432,466 | T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T15 | 4,764,838,277,577 | T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T17 | 4,245,281,803,925 | 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 |
| T19 | 4,826,453,971,531 | T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions |
| T21 | 4,199,737,766,075 | T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions |
VALUE TAXABLE FOR I&S PURPOSES
| Measure | Value | Description |
|---|---|---|
| T7 | 4,425,478,350,919 | School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption |
| T8 | 4,216,477,340,744 | School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption |
| T9 | 4,385,166,449,390 | T7 minus 50% of the loss to the local optional percentage homestead exemption |
| T10 | 4,176,165,439,215 | T8 minus 50% of the loss to the local optional percentage homestead exemption |
| T14 | 4,770,616,445,344 | T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions |
| T16 | 4,861,859,290,455 | T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions |
| T18 | 4,342,302,816,803 | 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 |
| T20 | 4,923,474,984,409 | T-19 plus the loss to chapter 313 agreements and JETI agreements |
| T22 | 4,296,758,778,953 | T-21 plus the loss to chapter 313 agreements and JETI agreements |
MISCELLANEOUS LOSS AMOUNTS
| Measure | Value | Description |
|---|---|---|
| LOSS_INCR_HMSTD | 209,001,010,175 | Loss to the most recent increase in the state-mandated homestead exemption |
| LOSS_LOCL_HMSTD | 40,311,901,529 | 50% of the loss to the local optional percentage homestead exemption |
| LOSS_PREV_INCR_HMSTD | 345,138,094,425 | Loss to the second most recent increase in the state-mandated homestead exemption |
| LOSS_SCND_INCR_HMSTD | 91,242,845,111 | Loss to the third most recent increase in the state-mandated homestead exemption |
| LOSS_THRD_INCR_HMSTD | 61,615,693,954 | Loss to the fourth most recent increase in the Homestead Exemption Formulas |
| LOSS_INCR_O65_HMSTD | 80,281,438,209 | Loss to the increase in the Over-65/Disabled Homestead |
Deduction Detail
| Deductions Allowed in PVS | Local Value | PTAD Value | Assigned Value |
|---|---|---|---|
| Homestead - State-Mandated Homestead Exemption | 800,528,723,378 | 800,528,723,378 | 800,528,723,378 |
| Homestead - State-Mandated Over-65 or Disabled | 98,510,680,213 | 98,510,680,213 | 98,510,680,213 |
| Homestead - 100% Disabled or Unemployable Veterans | 48,402,184,181 | 48,402,184,181 | 48,402,184,181 |
| Homestead - Disabled Veterans and Surviving Spouse | 2,123,918,707 | 2,123,918,707 | 2,123,918,707 |
| Homestead - Over-65 or Disabled Freeze Loss | 219,608,132,061 | 225,402,886,556 | 219,657,504,693 |
| Homestead - 10% Appraisal Cap Loss | 136,345,873,128 | 137,420,003,366 | 136,407,267,796 |
| Freeport | 51,849,988,562 | 51,849,988,562 | 51,849,988,562 |
| Pollution Control | 18,841,678,209 | 18,841,678,209 | 18,841,678,209 |
| Difference Between Taxable and Limited Value for Chapter 313 Value Limitation Agreement | 97,021,012,878 | 97,021,012,878 | 97,021,012,878 |
| Tax Increment Financing | 17,088,657,809 | 17,088,657,809 | 17,088,657,809 |
| Low Income Housing, Counties Under 1.8 Million Pop | 443,942,785 | 443,942,785 | 443,942,785 |
| Solar and Wind-Powered | 1,081,556,686 | 1,081,556,686 | 1,081,556,686 |
| Deferred Taxes | 4,846,042,506 | 4,846,042,506 | 4,846,042,506 |
| Prorations | 2,805,690,330 | 2,805,690,330 | 2,805,690,330 |
| Home Donated by Charity to Disabled Veterans | 3,789,512 | 3,789,512 | 3,789,512 |
| Disaster Reappraisal Market Value Adjustment | 16,478,396 | 16,478,396 | 16,478,396 |
| Homestead - Surviving Spouse 100% Disabled | 1,557,266,870 | 1,557,266,870 | 1,557,266,870 |
| Homestead - Surviving Spouse Service Member KIA | 84,349,272 | 84,349,272 | 84,349,272 |
| Homestead - Surviving Spouse First Responder LOD | 68,330,134 | 68,330,134 | 68,330,134 |
| Loss to Special Valuation | 366,900,282 | 366,900,282 | 366,900,282 |
| Bullion Depository | 0 | 0 | 0 |
| Personal Property In Transit | 0 | 0 | 0 |
| Medical or Biomedical | 2,427,699,771 | 2,427,699,771 | 2,427,699,771 |
| Loss to Non-Homestead Cap | 51,781,904,178 | 51,781,904,178 | 51,781,904,178 |
| JETI Agreements | 0 | 0 | 0 |
| Total Deductions Allowed in PVS | 1,555,804,799,848 | 1,562,673,684,581 | 1,555,915,567,148 |