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Quick Start for:
  • 2000 Property Value Study
  • Comptroller's Report
  • $13.4 Billion in Local School Taxes
  • 2000 School Tax Rates and Taxes

    • 2000 School Tax Rates and Taxes
    Preliminary Value Findings Total Almost $878 Billion
    Tables
    Statewide School District Taxable Values
    Final 1999 vs. Preliminary 2000 (In Billions)
    Property
    Category         		1999 Final
    Value         		2000 Prel.
    Value         		Percent
    Change         		$ Value
    Change
    A. Single-Family Residences $394.69 $452.14 14.56% $57.45
    B. Multi-Family Residences $41.55 $46.59 12.12% $5.04
    C. Vacant Lots $21.49 $23.24 8.14% $1.75
    D. Rural Real (Taxable) $44.30 $46.84 5.75% $2.55
    F1. Commercial Real $136.86 $154.15 12.63% $17.29
    F2. Industrial Real $56.55 $62.76 10.99% $6.21
    G. Oil, Gas, Minerals $24.82 $28.37 14.32% $3.55
    J. Utilities $47.80 $42.52 -11.05% - $5.28
    L1. Commercial Personal $78.74 $79.68 1.19% $0.94
    L2. Industrial Personal $45.30 $49.77 9.87% $4.47
    M. Other Personal $3.64 $4.34 19.37% $0.70
    N. Intangible Personal & Uncertified * $1.99 $4.02 101.68% $2.03
    O. Residential Inventory $1.74 $2.14 22.79% $0.40
    S. Special Inventory n/a $2.54 n/a $2.54
    Value Subtotals $899.48 $999.11 11.08% $99.63
    Homestead $15,000 $56.78 $58.43 2.92% $1.66
    Homestead $10,000 $9.58 $10.10 5.38% $0.52
    Disabled Veteran $1.06 $1.11 4.55% $0.05
    Over-65 Tax Ceiling Loss $23.73 $27.93 17.68% $4.19
    Abatements $1.17 $0.46 -60.81% - $0.71
    Tax Increment Finance $1.51 $2.72 80.17% $1.21
    Freeport $5.87 $7.23 23.06% $1.35
    Pollution Control $2.49 $3.26 30.75% $0.77
    Deferred Payment $0.53 $0.32 -39.84% - $0.21
    Capped Homesteads $3.61 $9.66 167.75% $6.05
    Other Exemptions $0.11 $0.09 -18.46% - $0.02
    Less Exemptions $106.45 $121.30 13.95% $14.85
    Total Taxable Value $793.04 $877.81 10.69% $84.78
     
    NOTE: Totals may not add because numbers are rounded.
    * Not a valid comparison because values were not certified by local appraisal review board at reporting time. Source: Comptroller's Property Tax Division

    Statewide Median Apraisal Ratios
    1990 through 2000 Property Value Studies

    The table below compares the statewide median appraisal ratios from the 1990 to 2000# Property Value Studies. The statewide median appraisal ratio for an individual property category was calculated using the appraisal ratios of all Property Tax Division sample properties in that category from across the state. The overall statewide median appraisal ratio was calculated using the appraisal ratios for all sample properties.
    Property Category 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 Prel. 2000
    A. Single-family Residential 0.98 0.98 0.98 0.98 0.98 0.98 0.97 0.97 0.98 0.98 0.97
    B. Multifamily Residential 1.00 1.00 1.00 1.00 0.99 0.99 0.99 0.98 0.99 0.98 0.97
    C. Vacant Lots 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
    D. Acreage (market value) .98* .99* 1.00* 1.00* 1.00* 1.00* .99* .98* .98* 0.98 0.97
    E. Farm & Ranch Improvements * * * * * * * * * * *
    F1. Commercial Real 0.97 0.98 0.99 1.00 1.00 1.00 0.99 0.99 0.99 0.98 0.97
    F2. Industrial Real ** ** ** ** ** ** ** ** ** ** **
    G. Oil, Gas & Minerals 1.02 1.03 1.02 1.04 1.03 1.02 1.02 1.01 1.00 1.02 1.03
    J. Utilities 1.04 1.06 1.02 1.00 1.01 1.02 0.99 1.00 1.00 1.00 1.00
    L1. Commercial Personal 0.96 0.97 0.98 1.00 1.00 1.00 1.00 1.00 1.00 1.00 1.00
    L2. Industrial Personal ** ** ** ** ** ** ** ** ** ** **
    M. Other Personal 0.99 1.06 ** ** ** ** ** ** ** ** **
    O. Residential Inventory 1.00 1.03 ** ** ** ** ** ** ** ** **
     
    OVERALL 0.99 0.99 0.99 0.99 0.99 1.00 0.99 0.99 0.99 0.99 0.99
     
    # Preliminary
    * Beginning in 1989, taxable values for Farm & Ranch improvements (formerly Category E) were merged into Category D with Acreage (market value).
    ** Two few sample observations were available to produce meaningful statewide median appraisal ratios for these properties.

    Statewide Coefficients of Dispersion
    1990 through 2000 Property Value Studies

    The table below compares the statewide coefficients of dispersion from the 1990 to 2000# Property Value Studies. The statewide coefficient of dispersion for an individual property category was calculated using the appraisal ratios of all Property Tax Division sample properties in that category from across the state. The overall statewide coefficient of dispersion was calculated using the appraisal ratios for all sample properties.
    Property Category 1990 1991 1992 1993 1994 1995 1996 1997 1998 1999 Prel. 2000
    A. Single-family Residential 13.84 14.11 13.12 12.93 10.74 12.11 11.36 11.06 9.68 9.23 10.39
    B. Multifamily Residential 11.73 13.27 10.84 12.66 8.38 10.06 8.43 7.71 7.34 7.63 8.43
    C. Vacant Lots 21.57 23.16 22.66 22.01 19.27 18.21 19.86 17.10 15.17 13.68 15.15
    D. Acreage (market value) 16.90* 15.98* 15.50* 16.31* 18.49* 14.92* 14.60* 15.62* 16.09* 14.51* 15.46*
    E. Farm & Ranch Improvements * * * * * * * * * * *
    F1. Commercial Real 16.54 15.58 15.80 14.38 12.59 13.28 11.34 11.01 10.51 10.59 10.89
    F2. Industrial Real ** ** ** ** ** ** ** ** ** ** **
    G. Oil, Gas & Minerals 11.00 12.94 9.41 11.20 13.01 12.61 18.95 4.85 7.38 20.52 7.41
    J. Utilities 20.50 20.38 17.28 14.18 14.35 12.50 12.40 10.76 9.64 12.78 12.50
    L1. Commercial Personal 18.09 17.54 16.36 10.83 8.14 11.95 20.73 11.20 9.24 7.52 8.40
    L2. Industrial Personal ** ** ** ** ** ** ** ** ** ** **
    M. Other Personal 14.59 17.19 ** ** ** ** ** ** ** ** **
    O. Residential Inventory 14.51 13.84 ** ** ** ** ** ** ** ** **
    OVERALL 16.73 16.18 14.58 13.97 12.86 13.17 13.47 11.64 10.86 11.79 11.81
    # Preliminary
    * Beginning in 1989, taxable values for Farm & Ranch Improvements (formerly Category E) were merged into Category D with Acreage (market value).
    ** Two few sample observations were available to produce meaningful statewide coefficients of disperson for these properties.