taxes Property Tax Assistance

2020 State Totals

Totals by Category

Category 2020
Local Value		2020
PTAD Value		 2020
Value Assigned
A - SINGLE-FAMILY 1,728,497,791,293 1,762,431,204,697 1,730,767,298,891
B - MULTIFAMILY 244,661,161,876 252,675,482,593 244,724,554,306
C1 - VACANT LOTS 57,953,178,219 59,527,616,966 58,021,994,645
C2 - COLONIA LOTS 89,642,135 89,642,135 89,642,135
D1 ACRES - QUALIFIED OPEN-SPACE LAND 13,178,207,734 12,929,910,691 13,280,751,163
D2 - FARM & RANCH IMP 4,789,448,615 4,782,185,997 4,790,458,297
E - NON-AG LAND AND IMPROVEMENTS 110,526,247,482 114,534,299,997 111,535,526,145
F1 - COMMERCIAL REAL 547,499,385,558 574,110,015,463 547,811,270,382
F2 - INDUSTRIAL REAL 182,576,905,136 182,576,905,136 182,576,905,136
G - ALL MINERALS 120,780,958,560 121,000,445,551 120,817,428,269
J - ALL UTILITIES 97,750,360,708 104,786,807,414 97,911,550,466
L1 - COMMERCIAL PERSONAL 181,421,908,361 180,888,050,879 181,412,832,259
L2 - INDUSTRIAL PERSONAL 132,799,394,830 132,799,394,830 132,799,394,830
M1 - MOBILE HOMES 8,795,492,795 8,795,492,795 8,795,492,795
N - INTANGIBLE PERSONAL PROPERTY 174,699 174,699 174,699
O - RESIDENTIAL INVENTORY 14,925,955,230 14,925,955,230 14,925,955,230
S - SPECIAL INVENTORY 8,569,377,620 8,569,377,620 8,569,377,620
Subtotal 3,454,815,590,851 3,535,422,962,693 3,458,830,607,268
Less Total Deductions 468,950,973,551 478,109,569,243 469,787,033,666
Total Taxable Value 2,985,864,617,300 3,057,313,393,450 2,989,043,573,602

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
3,040,249,313,502 2,989,043,573,602 3,012,325,512,368 2,961,119,772,468

PVS Deductions

Loss to
the Additional
$10,000 Homestead
Exemption		 50 % of the Loss
to the Local Optional
Percentage Homestead
Exemption
51,205,739,90027,923,801,134
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
3,101,559,802,8193,050,354,062,9193,073,636,001,6853,022,430,261,785
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 134,175,343,755 134,175,343,755 134,175,343,755
Homestead - State-Mandated Over-65 or Disabled $10,000 19,409,984,844 19,409,984,844 19,409,984,844
Homestead - 100% Disabled or Unemployable Veterans 20,913,510,581 20,913,510,581 20,913,510,581
Homestead - Disabled Veterans and Surviving Spouse 2,191,159,081 2,191,159,081 2,191,159,081
Homestead - Over-65 or Disabled Freeze Loss 121,357,618,550 129,772,843,965 122,073,226,610
Homestead - 10% Appraisal Cap Loss 37,749,626,740 38,492,997,017 37,870,078,795
Freeport 35,787,687,233 35,787,687,233 35,787,687,233
Pollution Control 12,775,805,185 12,775,805,185 12,775,805,185
Difference Between Taxable and Limited Value for Chapter 313 Value Limitation Agreement 61,310,489,317 61,310,489,317 61,310,489,317
Tax Increment Financing 14,415,213,150 14,415,213,150 14,415,213,150
Low Income Housing, Counties Under 1.8 Million Pop 163,536,209 163,536,209 163,536,209
Solar and Wind-Powered 157,189,206 157,189,206 157,189,206
Deferred Taxes 6,384,380,073 6,384,380,073 6,384,380,073
Prorations 468,368,142 468,368,142 468,368,142
Home Donated by Charity to Disabled Veterans 3,501,901 3,501,901 3,501,901
Disaster Reappraisal Market Value Adjustment 185,158 185,158 185,158
Homestead - Surviving Spouse 100% Disabled 1,259,311,755 1,259,311,755 1,259,311,755
Homestead - Surviving Spouse Service Member KIA 40,968,095 40,968,095 40,968,095
Homestead - Surviving Spouse First Responder LOD 34,288,300 34,288,300 34,288,300
Loss to Special Valuation 352,806,276 352,806,276 352,806,276
Bullion Depository 0 0 0
Total Deductions Allowed in PVS 468,950,973,551 478,109,569,243 469,787,033,666