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2013 State Totals

Totals by Category

Category 2013
Local Value
2013
PTAD Value
2013
Value Assigned
A Single-Family Residences 992,993,309,624 1,012,443,573,229 993,300,742,176
B Multifamily Residences 104,502,986,069 107,256,021,169 104,502,986,069
C1 Vacant Lots 39,236,833,390 39,735,349,190 39,250,973,436
C2 Colonia Lots 535,937,510 535,937,510 535,937,510
D1 Real Prop. Qualified Acres 13,117,915,497 13,313,133,581 13,172,520,556
D2 Real Property Farm and Ranch 5,730,126,870 5,730,795,173 5,730,325,745
E Real Property - Non Qualified Acres 65,065,044,154 66,569,240,009 65,188,682,258
F1 Commercial Real 319,097,660,372 326,395,693,258 319,164,108,133
F2 Industrial Real 104,619,606,846 104,619,606,846 104,619,606,846
G Oil, Gas, & Minerals 133,455,134,189 132,691,112,122 133,450,489,659
J Utilities 58,340,842,393 58,667,525,697 58,370,397,389
L1 Commercial Personal 135,764,705,793 136,039,677,094 135,764,191,349
L2 Industrial Personal 118,662,996,699 118,662,996,699 118,662,996,699
M Mobile Homes & Other Personal 5,753,436,650 5,753,436,650 5,753,436,650
N Intangible Personal & Uncertified 128,750 128,750 128,750
O Residential Inventory 7,167,839,279 7,167,839,279 7,167,839,279
S Special Inventory 5,477,738,483 5,477,738,483 5,477,738,483
Subtotal 2,109,522,242,568 2,141,059,804,739 2,110,113,100,987
Less Total Deductions 234,821,067,633 239,164,322,865 234,919,512,425
Total Taxable Value 1,874,701,174,935 1,901,895,481,874 1,875,193,588,562

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
1,924,282,491,901 1,875,193,588,562 1,906,632,364,044 1,857,543,460,705 1,884,954,705,664 1,867,304,577,807

PVS Deductions

Loss to
the Additional
$10,000 Homestead
Exemption
50% of the Loss
to the Local Optional
Percentage Homestead
Exemption
49,088,903,339 17,650,127,857

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
1,941,146,154,194 1,892,057,250,855 1,923,496,026,337 1,874,407,122,998 1,901,818,367,957 1,884,168,240,100

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 74,251,633,339 74,251,633,339 74,251,633,339
Homestead - State-Mandated Over-65 or Disabled $10,000 15,601,294,814 15,601,294,814 15,601,294,814
Homestead - 100% Disabled Or Unemployable Veterans 5,112,494,154 5,112,494,154 5,112,494,154
Homestead - Disabled Or Deceased Veterans 1,657,879,930 1,657,879,930 1,657,879,930
Homestead - Over-65 or Disabled Freeze Loss 61,403,948,331 65,568,678,289 61,493,380,404
Homestead - 10% Appraisal Cap Loss 7,411,418,027 7,589,943,301 7,420,430,746
Freeport 27,694,668,365 27,694,668,365 27,694,668,365
Pollution Control 10,831,367,995 10,831,367,995 10,831,367,995
Difference Between Market and Limited Value for
Chapter 313 Value Limitation Agreements
16,863,662,293 16,863,662,293 16,863,662,293
Tax Increment Financing 11,727,172,926 11,727,172,926 11,727,172,926
Low Income Housing, Counties Under 1.8 Million Pop 60,446,498 60,446,498 60,446,498
Solar and Wind-Powered 35,605,974 35,605,974 35,605,974
Deferred Taxes 1,992,321,984 1,992,321,984 1,992,321,984
Prorations 177,153,003 177,153,003 177,153,003
Total Deductions Allowed in PVS 234,821,067,633 239,164,322,865 234,919,512,425
Required Plug-ins