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2012 State Totals

Totals by Category

Category 2012
Local Value
2012
PTAD Value
2012
Value Assigned
A Single-Family Residences 955,920,084,945 959,587,070,644 956,390,189,625
B Multifamily Residences 92,936,995,345 97,159,520,382 92,936,995,345
C Vacant Lots 39,152,360,572 39,674,048,402 39,177,890,958
D Rural Acreage 81,593,107,859 83,013,149,819 81,824,673,648
F1 Commercial Real 293,320,788,757 303,026,207,292 293,438,600,174
F2 Industrial Real 99,717,266,394 99,717,266,394 99,717,266,394
G Oil, Gas, & Minerals 127,828,186,052 126,878,790,651 127,827,066,743
J Utilities 53,696,569,802 54,499,341,256 53,721,948,111
L1 Commercial Personal 128,212,347,525 127,091,194,416 128,214,229,398
L2 Industrial Personal 108,546,559,077 108,546,559,077 108,546,559,077
M Mobile Homes & Other Personal 5,733,001,348 5,733,001,348 5,733,001,348
N Intangible Personal & Uncertified 0 0 0
O Residential Inventory 7,051,739,359 7,051,739,359 7,051,739,359
S Special Inventory 4,615,662,442 4,615,662,442 4,615,662,442
Subtotal 1,998,324,669,477 2,016,593,551,482 1,999,195,822,622
Less Total Deductions 228,903,087,873 229,778,597,470 229,036,041,345
Total Taxable Value 1,769,421,581,604 1,786,814,954,012 1,770,159,781,277

Category D Detail

2012
Local Value
2012
PTAD Value
Market Value Non-qualified
Acres & Farm/Ranch Imp
68,369,240,158 69,351,440,264
Prod Value Qualified Acres 13,223,867,701 13,661,709,555
Taxable Value 81,593,107,859 83,013,149,819

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 T6 will be the same as T7 through T12.

Value Taxable for M&O Purposes

T1 T2 T3 T4 T5 T6
1,819,571,088,191 1,770,159,781,277 1,802,466,365,271 1,753,055,058,357 1,779,212,631,563 1,762,107,908,643

PVS Deductions

Loss to
the Additional
$10,000 Homestead
Exemption
50% of the Loss
to the Local Optional
Percentage Homestead
Exemption
49,411,306,914 17,104,722,920

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
T5 = T2 before the loss to the tax ceiling reduction
T6 = T5 minus 50% of the loss to the local optional percentage homestead exemption

Value Taxable for I&S Purposes

T7 T8 T9 T10 T11 T12
1,836,493,878,113 1,787,082,571,199 1,819,389,155,193 1,769,977,848,279 1,796,135,421,485 1,779,030,698,565

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
T11 = T8 before the loss to the tax ceiling reduction
T12 = T11 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 General $15,000 74,722,053,142 74,722,053,142 74,722,053,142
Homestead - State-Mandated Over-65 or Disabled $10,000 15,218,474,733 15,218,474,733 15,218,474,733
Homestead - 100% Disabled Or Unemployable Veterans 4,322,158,636 4,322,158,636 4,322,158,636
Homestead - Disabled Or Deceased Veterans 1,615,976,169 1,615,976,169 1,615,976,169
Homestead - Over-65 or Disabled Freeze Loss 59,665,625,479 60,504,622,085 59,790,597,984
Homestead - 10% Appraisal Cap Loss 5,737,221,377 5,773,734,368 5,745,202,344
Freeport 26,130,261,985 26,130,261,985 26,130,261,985
Personal Property In Transit 0 0 0
Pollution Control 10,495,619,218 10,495,619,218 10,495,619,218
Difference Between Market and Limited Value for
Chapter 313 Value Limitation Agreements
16,922,789,922 16,922,789,922 16,922,789,922
Tax Increment Financing 11,296,778,607 11,296,778,607 11,296,778,607
Low Income Housing, Counties Under 1.8 Million Pop 197,015,957 197,015,957 197,015,957
Solar and Wind-Powered 26,563,050 26,563,050 26,563,050
Deferred Taxes 2,130,524,807 2,130,524,807 2,130,524,807
Prorations 422,024,791 422,024,791 422,024,791
Total Deductions Allowed in PVS 228,903,087,873 229,778,597,470 229,036,041,345
Required Plug-ins