taxes Property Tax Assistance

2019 State Totals

Totals by Category

Category 2019
Local Value		2019
PTAD Value		 2019
Value Assigned
A. SINGLE-FAMILY RESIDENCES 1,633,546,912,868 1,656,958,729,702 1,636,505,124,342
B. MULTIFAMILY RESIDENCES 220,185,690,644 226,334,476,696 220,445,165,220
C1. VACANT LOTS 55,092,673,321 57,112,784,564 55,236,141,488
C2. COLONIA LOTS 84,756,139 84,756,139 84,756,139
D1. QUALIFIED AG LAND 13,370,772,670 13,199,345,503 13,539,827,502
D2. REAL PROP:FARM & RANCH 4,840,605,850 4,842,366,832 4,840,686,414
E. REAL PROP NONQUAL ACREAGE 102,743,415,003 106,179,759,693 103,547,924,843
F1. COMMERCIAL REAL 512,898,516,309 539,994,062,652 515,398,339,050
F2. INDUSTRIAL REAL 163,923,761,071 163,923,761,071 163,923,761,071
G. OIL,GAS,MINERALS 139,120,305,454 138,481,793,416 139,194,399,853
J. UTILITIES 87,357,622,807 89,814,065,134 88,343,434,041
L1. COMMERCIAL PERSONAL 176,220,007,056 176,007,200,872 176,218,797,105
L2. INDUSTRIAL PERSONAL 133,246,546,854 133,246,546,854 133,246,546,854
M. MOBILE HOMES 8,041,921,247 8,041,921,247 8,041,921,247
N. INTANGIBLE PERSONAL PROP 39,350 39,350 39,350
O. RESIDENTIAL INVENTORY 14,143,041,883 14,143,041,883 14,143,041,883
S. SPECIAL INVENTORY 8,067,877,356 8,067,877,356 8,067,877,356
Subtotal 3,272,884,465,882 3,336,432,528,964 3,280,777,783,758
Less Total Deductions 434,645,624,977 441,264,157,421 435,589,611,834
Total Taxable Value 2,838,238,840,905 2,895,168,371,543 2,845,188,171,924

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

T1T2 T3 T4
2,895,668,287,409 2,845,188,171,924 2,869,205,996,735 2,818,725,881,250

PVS Deductions

Loss to
the Additional
$10,000 Homestead
Exemption		 50 % of the Loss
to the Local Optional
Percentage Homestead
Exemption
50,480,115,48526,462,290,674
T1 = School district taxable value for M & O purposes before the loss to the additional $10,000 homestead exemption
T2 = School district taxable value for M & O purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction
T3 = T1 minus 50 % of the loss to the local optional percentage homestead exemption
T4 = T2 minus 50 % of the loss to the local optional percentage homestead exemption

Value Taxable for I & S Purposes

T7 T8T9T10
2,937,872,389,1052,887,392,273,6202,911,410,098,4312,860,929,982,946
T7 = School district taxable value for I & S purposes before the loss to the additional $10,000 homestead exemption
T8 = School district taxable value for I & S purposes after the loss to the additional $10,000 homestead exemption and the tax ceiling reduction
T9 = T7 minus 50 % of the loss to the local optional percentage homestead exemption
T10 = T8 minus 50 % of the loss to the local optional percentage homestead exemption

Deduction Detail

Deductions Allowed in PVS Local Value PTAD Value Assigned Value
Homestead - State-Mandated Homestead Exemption 131,728,200,833 131,728,200,833 131,728,200,833
Homestead - State-Mandated Over-65 or Disabled $10,000 18,598,817,329 18,598,817,329 18,598,817,329
Homestead - 100% Disabled or Unemployable Veterans 16,840,807,259 16,840,807,259 16,840,807,259
Homestead - Disabled Veterans and Surviving Spouse 2,093,631,846 2,093,631,846 2,093,631,846
Homestead - Over-65 or Disabled Freeze Loss 114,559,957,255 120,519,653,547 115,377,864,159
Homestead - 10% Appraisal Cap Loss 44,618,801,154 45,277,637,306 44,744,881,107
Freeport 34,790,298,855 34,790,298,855 34,790,298,855
Pollution Control 12,073,113,503 12,073,113,503 12,073,113,503
Difference Between Taxable and Limited Value for Chapter 313 Value Limitation Agreement 42,204,101,696 42,204,101,696 42,204,101,696
Tax Increment Financing 13,276,921,101 13,276,921,101 13,276,921,101
Low Income Housing, Counties Under 1.8 Million Pop 1,079,854 1,079,854 1,079,854
Solar and Wind-Powered 97,890,022 97,890,022 97,890,022
Deferred Taxes 2,532,375,158 2,532,375,158 2,532,375,158
Prorations 98,678,854 98,678,854 98,678,854
Home Donated by Charity to Disabled Veterans 4,007,539 4,007,539 4,007,539
Disaster Reappraisal Market Value Adjustment 3,359,713 3,359,713 3,359,713
Homestead - Surviving Spouse 100% Disabled 1,058,534,315 1,058,534,315 1,058,534,315
Homestead - Surviving Spouse Service Member KIA 38,305,581 38,305,581 38,305,581
Homestead - Surviving Spouse First Responder LOD 26,743,110 26,743,110 26,743,110
Total Deductions Allowed in PVS 434,645,624,977 441,264,157,421 435,589,611,834