2011 State Totals
Totals by Category
| Category | 2011 Local Value |
2011 PTAD Value |
2011 Value Assigned |
|---|---|---|---|
| A Single-Family Residences | 944,866,283,978 | 951,898,376,402 | 945,130,331,786 |
| B Multifamily Residences | 85,464,952,701 | 87,256,066,459 | 85,464,952,701 |
| C Vacant Lots | 39,524,305,962 | 39,858,721,681 | 39,533,417,935 |
| D Rural Acreage | 80,237,606,384 | 81,388,977,633 | 80,277,059,711 |
| F1 Commercial Real | 278,833,535,120 | 287,622,980,634 | 278,859,946,767 |
| F2 Industrial Real | 95,035,096,033 | 95,035,096,033 | 95,035,096,033 |
| G Oil, Gas, & Minerals | 106,032,209,765 | 105,789,131,323 | 106,030,002,840 |
| J Utilities | 50,123,566,769 | 50,376,371,268 | 50,139,515,678 |
| L1 Commercial Personal | 120,615,745,980 | 120,718,245,385 | 120,615,745,980 |
| L2 Industrial Personal | 95,083,846,380 | 95,083,846,380 | 95,083,846,380 |
| M Mobile Homes & Other Personal | 5,749,558,571 | 5,749,558,571 | 5,749,558,571 |
| N Intangible Personal & Uncertified | 0 | 0 | 0 |
| O Residential Inventory | 7,740,525,076 | 7,740,525,076 | 7,740,525,076 |
| S Special Inventory | 4,030,372,011 | 4,030,372,011 | 4,030,372,011 |
| Subtotal | 1,913,337,604,730 | 1,932,548,268,856 | 1,913,690,371,469 |
| Less Total Deductions | 223,102,378,218 | 224,931,750,358 | 223,200,944,998 |
| Total Taxable Value | 1,690,235,226,512 | 1,707,616,518,498 | 1,690,489,426,471 |
Category D Detail
| 2011 Local Value |
2011 PTAD Value |
|
|---|---|---|
| Market Value Non-qualified Acres & Farm/Ranch Imp |
67,323,254,517 | 68,152,857,815 |
| Prod Value Qualified Acres | 12,914,351,867 | 13,236,119,818 |
| Taxable Value | 80,237,606,384 | 81,388,977,633 |
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 |
|---|---|---|---|---|---|
| 1,740,479,871,488 | 1,690,489,426,471 | 1,723,056,392,574 | 1,673,065,947,557 | 1,700,145,284,762 | 1,682,721,805,848 |
PVS Deductions
| Loss to the Additional $10,000 Homestead Exemption |
50% of the Loss to the Local Optional Percentage Homestead Exemption |
|---|---|
| 49,990,445,017 | 17,423,478,914 |
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 |
|---|---|---|---|---|---|
| 1,755,607,349,796 | 1,705,616,904,779 | 1,738,183,870,882 | 1,688,193,425,865 | 1,715,272,763,070 | 1,697,849,284,156 |
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 | 75,538,316,789 | 75,538,316,789 | 75,538,316,789 |
| Homestead - State-Mandated Over-65 or Disabled $10,000 | 14,892,609,856 | 14,892,609,856 | 14,892,609,856 |
| Homestead - 100% Disabled Or Unemployable Veterans | 3,844,700,435 | 3,844,700,435 | 3,844,700,435 |
| Homestead - Disabled Or Deceased Veterans | 1,584,384,992 | 1,584,384,992 | 1,584,384,992 |
| Homestead - Over-65 or Disabled Freeze Loss | 61,129,372,955 | 62,885,954,898 | 61,220,931,975 |
| Homestead - 10% Appraisal Cap Loss | 6,037,428,400 | 6,110,218,597 | 6,044,436,160 |
| Freeport | 22,141,227,441 | 22,141,227,441 | 22,141,227,441 |
| Personal Property In Transit | 50,501,914 | 50,501,914 | 50,501,914 |
| Pollution Control | 9,417,016,224 | 9,417,016,224 | 9,417,016,224 | Difference Between Market and Limited Value for Chapter 313 Value Limitation Agreements |
15,127,478,308 | 15,127,478,308 | 15,127,478,308 |
| Tax Increment Financing | 11,143,061,909 | 11,143,061,909 | 11,143,061,909 |
| Low Income Housing, Counties Under 1.8 Million Pop | 168,849,271 | 168,849,271 | 168,849,271 |
| Solar and Wind-Powered | 19,212,396 | 19,212,396 | 19,212,396 |
| Deferred Taxes | 1,650,653,420 | 1,650,653,420 | 1,650,653,420 |
| Prorations | 357,563,908 | 357,563,908 | 357,563,908 |
| Total Deductions Allowed in PVS | 223,102,378,218 | 224,931,750,358 | 223,200,944,998 |