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1 | LOSERS & WINNERS FROM CHAPTER 313 | ||||||||||||||||||||||||
2 | DATA SOURCE: Texas Comptroller of Public Accounts, January 2021; Texas Education Agency, 2020. Analysis conducted by Network of Texas Organizations (NTO). | ||||||||||||||||||||||||
3 | |||||||||||||||||||||||||
4 | METHODOLOGICAL NOTES | ||||||||||||||||||||||||
5 | --> The analysis estimates the annual cost or benefit to each Texas school district or company receiving a Chapter 313 abatement by totalling the costs and benefits of Chapter 313 agreements affecting that school district or company, including abatement value, PILOT payments, funds from revenue protection and the estimated cost to each district from the depletion of revenue from statewide education funding. --> Value-added from an abatement as an incentive is estimated from N. Jensen (2020), using a value-added range from "low cost" (15% incentive value) to "high cost" (10% incentive value), with the the median figure shared below. --> Annual figures use an annual average of three years of Comptroller Chapter 313 cost and benefit data (for 2021, 2022 and 2023). | ||||||||||||||||||||||||
6 | |||||||||||||||||||||||||
7 | ESTIMATED ANNUAL BUDGET IMPACT BY SCHOOL DISTRICT | ESTIMATED ANNUAL BENEFIT BY COMPANY | |||||||||||||||||||||||
8 | THE LOSERS | THE WINNERS | COMPANY BENEFICIARIES | ||||||||||||||||||||||
9 | School districts losing most from Chapter 313 | School districts gaining the most from Chapter 313 | Companies benefiting most from Chapter 313 | ||||||||||||||||||||||
10 | SCHOOL DISTRICT | # STUDENTS | ANNUAL NET REVENUE IMPACT | SCHOOL DISTRICT | # STUDENTS | ANNUAL NET REVENUE IMPACT | CORPORATION | ANNUAL TAX SUBSIDY | |||||||||||||||||
11 | HOUSTON ISD | 209,040 | - $28,181,036 | BARBERS HILL ISD | 5,710 | + $31,584,375 | Corpus Christi Liquefaction, LLC | + $56,460,724 | |||||||||||||||||
12 | DALLAS ISD | 155,030 | - $20,899,857 | GREGORY-PORTLAND ISD | 4,654 | + $19,972,672 | FREEPORT LNG DEVELOPMENT, LP | + $55,109,497 | |||||||||||||||||
13 | CYPRESS-FAIRBANKS ISD | 116,245 | - $15,671,185 | SABINE PASS ISD | 371 | + $17,457,835 | The Dow Chemical Company | + $34,026,909 | |||||||||||||||||
14 | NORTHSIDE ISD | 105,797 | - $14,262,673 | GOOSE CREEK CISD | 23,765 | + $15,411,266 | Enterprise Products Operating LLC | + $32,927,146 | |||||||||||||||||
15 | FORT WORTH ISD | 84,332 | - $11,368,940 | BRAZOSPORT ISD | 12,385 | + $12,366,472 | Chevron Phillips Chemical LP | + $14,607,329 | |||||||||||||||||
16 | AUSTIN ISD | 79,787 | - $10,756,221 | BEAUMONT ISD | 18,433 | + $9,678,644 | Maverick Tube Corporation dba Tenaris USA | + $12,921,657 | |||||||||||||||||
17 | KATY ISD | 79,710 | - $10,745,840 | SINTON ISD | 2,132 | + $6,643,545 | Golden Pass Products LLC | + $12,798,072 | |||||||||||||||||
18 | FORT BEND ISD | 75,797 | - $10,218,322 | SWEENY ISD | 1,978 | + $6,571,548 | Exxon Mobil Corporation | + $11,714,183 | |||||||||||||||||
19 | ALDINE ISD | 66,763 | - $9,000,433 | CHANNELVIEW ISD | 9,583 | + $4,677,022 | PHILLIPS 66 COMPANY | + $9,910,294 | |||||||||||||||||
20 | NORTH EAST ISD | 64,850 | - $8,742,538 | LA PORTE ISD | 7,361 | + $4,383,325 | Occidental Chemical Corporation | + $9,673,983 | |||||||||||||||||
21 | TOP 10 LOSERS | 1,037,351 | - $139,847,044 | TOP 10 SUBTOTAL | 86,372 | + $128,746,704 | TOP 10 SUBTOTAL | + $250,149,794 | |||||||||||||||||
22 | 1051 other school districts & charters | 4,099,041 | - $538,225,292 | 130 other school districts | 193,636 | + $92,931,670 | 287 other companies | + $314,824,873 | |||||||||||||||||
23 | TOTAL 1061 districts & charters | 5,136,392 | - $678,072,337 | TOTAL 140 school districts | 280,008 | + $221,678,375 | TOTAL 297 companies | + $564,974,667 | |||||||||||||||||
24 | % of total TX public school students | 95% | % of total TX public school students | 5% | |||||||||||||||||||||
25 | |||||||||||||||||||||||||
26 | SCHOOL DISTRICT | Net revenue impact of Ch 313 per year | # students | # Ch 313 agrmts | District revenue from pilots & revenue protection (avg 2021-23) | Revenue lost from abatements before pilots or revenue protection (median estimate) | Tax benefits to district's corporations | Lost revenue before pilots or revenue protection (low estimate) | Lost revenue before pilots or revenue protection (high estimate) | Revenue from pilots (avg 2021-23) | Revenue from revenue protection (avg 2021-23) | ||||||||||||||
27 | HOUSTON ISD | - $28,181,036 | 209,040 | 0 | $0 | $28,181,036 | $0 | 27,375,864 | 28,986,209 | $0 | $0 | ||||||||||||||
28 | DALLAS ISD | - $20,899,857 | 155,030 | 0 | $0 | $20,899,857 | $0 | 20,302,718 | 21,496,996 | $0 | $0 | ||||||||||||||
29 | CYPRESS-FAIRBANKS ISD | - $15,671,185 | 116,245 | 0 | $0 | $15,671,185 | $0 | 15,223,437 | 16,118,933 | $0 | $0 | ||||||||||||||
30 | NORTHSIDE ISD | - $14,262,673 | 105,797 | 0 | $0 | $14,262,673 | $0 | 13,855,168 | 14,670,178 | $0 | $0 | ||||||||||||||
31 | FORT WORTH ISD | - $11,368,940 | 84,332 | 0 | $0 | $11,368,940 | $0 | 11,044,113 | 11,693,767 | $0 | $0 | ||||||||||||||
32 | AUSTIN ISD | - $10,756,221 | 79,787 | 1 | $0 | $10,756,221 | $1 | 10,448,900 | 11,063,541 | $0 | $0 | ||||||||||||||
33 | KATY ISD | - $10,745,840 | 79,710 | 1 | $0 | $10,745,840 | $1 | 10,438,816 | 11,052,864 | $0 | $0 | ||||||||||||||
34 | FORT BEND ISD | - $10,218,322 | 75,797 | 0 | $0 | $10,218,322 | $0 | 9,926,370 | 10,510,274 | $0 | $0 | ||||||||||||||
35 | ALDINE ISD | - $9,000,433 | 66,763 | 0 | $0 | $9,000,433 | $0 | 8,743,278 | 9,257,588 | $0 | $0 | ||||||||||||||
36 | NORTH EAST ISD | - $8,742,538 | 64,850 | 0 | $0 | $8,742,538 | $0 | 8,492,751 | 8,992,325 | $0 | $0 | ||||||||||||||
37 | CONROE ISD | - $8,436,111 | 62,577 | 0 | $0 | $8,436,111 | $0 | 8,195,080 | 8,677,143 | $0 | $0 | ||||||||||||||
38 | FRISCO ISD | - $8,092,476 | 60,028 | 0 | $0 | $8,092,476 | $0 | 7,861,263 | 8,323,690 | $0 | $0 | ||||||||||||||
39 | ARLINGTON ISD | - $8,059,447 | 59,783 | 0 | $0 | $8,059,447 | $0 | 7,829,178 | 8,289,717 | $0 | $0 | ||||||||||||||
40 | EL PASO ISD | - $7,708,263 | 57,178 | 0 | $0 | $7,708,263 | $0 | 7,488,027 | 7,928,499 | $0 | $0 | ||||||||||||||
41 | GARLAND ISD | - $7,528,963 | 55,848 | 0 | $0 | $7,528,963 | $0 | 7,313,850 | 7,744,077 | $0 | $0 | ||||||||||||||
42 | KLEIN ISD | - $7,178,992 | 53,252 | 1 | $0 | $7,178,992 | $1 | 6,973,878 | 7,384,106 | $0 | $0 | ||||||||||||||
43 | PASADENA ISD | - $7,166,185 | 53,157 | 0 | $0 | $7,166,185 | $0 | 6,961,437 | 7,370,933 | $0 | $0 | ||||||||||||||
44 | PLANO ISD | - $7,119,405 | 52,810 | 1 | $0 | $7,119,405 | $1 | 6,915,994 | 7,322,817 | $0 | $0 | ||||||||||||||
45 | LEWISVILLE ISD | - $7,024,228 | 52,104 | 0 | $0 | $7,024,228 | $0 | 6,823,536 | 7,224,921 | $0 | $0 | ||||||||||||||
46 | ROUND ROCK ISD | - $6,768,086 | 50,204 | 1 | $0 | $6,768,086 | $1 | 6,574,712 | 6,961,460 | $0 | $0 | ||||||||||||||
47 | SAN ANTONIO ISD | - $6,568,026 | 48,720 | 0 | $0 | $6,568,026 | $0 | 6,380,368 | 6,755,684 | $0 | $0 | ||||||||||||||
48 | SOCORRO ISD | - $6,284,651 | 46,618 | 0 | $0 | $6,284,651 | $0 | 6,105,090 | 6,464,213 | $0 | $0 | ||||||||||||||
49 | ALIEF ISD | - $6,123,552 | 45,423 | 0 | $0 | $6,123,552 | $0 | 5,948,593 | 6,298,510 | $0 | $0 | ||||||||||||||
50 | KILLEEN ISD | - $6,055,606 | 44,919 | 0 | $0 | $6,055,606 | $0 | 5,882,589 | 6,228,624 | $0 | $0 | ||||||||||||||
51 | BROWNSVILLE ISD | - $5,979,707 | 44,356 | 0 | $0 | $5,979,707 | $0 | 5,808,859 | 6,150,556 | $0 | $0 | ||||||||||||||
52 | HUMBLE ISD | - $5,856,355 | 43,441 | 0 | $0 | $5,856,355 | $0 | 5,689,030 | 6,023,679 | $0 | $0 | ||||||||||||||
53 | UNITED ISD | - $5,834,380 | 43,278 | 0 | $0 | $5,834,380 | $0 | 5,667,684 | 6,001,077 | $0 | $0 | ||||||||||||||
54 | IDEA PUBLIC SCHOOLS | - $5,762,930 | 42,748 | 0 | $0 | $5,762,930 | $0 | 5,598,275 | 5,927,585 | $0 | $0 | ||||||||||||||
55 | YSLETA ISD | - $5,532,133 | 41,036 | 0 | $0 | $5,532,133 | $0 | 5,374,072 | 5,690,194 | $0 | $0 | ||||||||||||||
56 | MESQUITE ISD | - $5,429,945 | 40,278 | 0 | $0 | $5,429,945 | $0 | 5,274,804 | 5,585,087 | $0 | $0 | ||||||||||||||
57 | LEANDER ISD | - $5,384,244 | 39,939 | 0 | $0 | $5,384,244 | $0 | 5,230,409 | 5,538,080 | $0 | $0 | ||||||||||||||
58 | RICHARDSON ISD | - $5,255,634 | 38,985 | 0 | $0 | $5,255,634 | $0 | 5,105,473 | 5,405,795 | $0 | $0 | ||||||||||||||
59 | CORPUS CHRISTI ISD | - $5,013,108 | 37,186 | 2 | $0 | $5,013,108 | $2 | 4,869,876 | 5,156,339 | $0 | $0 | ||||||||||||||
60 | SPRING ISD | - $4,765,324 | 35,348 | 0 | $0 | $4,765,324 | $0 | 4,629,172 | 4,901,476 | $0 | $0 | ||||||||||||||
61 | MANSFIELD ISD | - $4,745,102 | 35,198 | 0 | $0 | $4,745,102 | $0 | 4,609,528 | 4,880,676 | $0 | $0 | ||||||||||||||
62 | KELLER ISD | - $4,718,274 | 34,999 | 0 | $0 | $4,718,274 | $0 | 4,583,467 | 4,853,082 | $0 | $0 | ||||||||||||||
63 | SPRING BRANCH ISD | - $4,668,799 | 34,632 | 0 | $0 | $4,668,799 | $0 | 4,535,404 | 4,802,193 | $0 | $0 | ||||||||||||||
64 | IRVING ISD | - $4,501,632 | 33,392 | 0 | $0 | $4,501,632 | $0 | 4,373,014 | 4,630,250 | $0 | $0 | ||||||||||||||
65 | LAMAR CISD | - $4,495,566 | 33,347 | 0 | $0 | $4,495,566 | $0 | 4,367,121 | 4,624,010 | $0 | $0 | ||||||||||||||
66 | PHARR-SAN JUAN-ALAMO ISD | - $4,405,242 | 32,677 | 0 | $0 | $4,405,242 | $0 | 4,279,378 | 4,531,106 | $0 | $0 | ||||||||||||||
67 | AMARILLO ISD | - $4,394,996 | 32,601 | 0 | $0 | $4,394,996 | $0 | 4,269,425 | 4,520,567 | $0 | $0 | ||||||||||||||
68 | ECTOR COUNTY ISD | - $4,117,951 | 33,159 | 1 | $352,270 | $4,470,221 | -$352,269 | 4,342,500 | 4,597,942 | $352,270 | $0 | ||||||||||||||
69 | DENTON ISD | - $4,037,880 | 29,952 | 0 | $0 | $4,037,880 | $0 | 3,922,512 | 4,153,248 | $0 | $0 | ||||||||||||||
70 | GRAND PRAIRIE ISD | - $3,928,008 | 29,137 | 0 | $0 | $3,928,008 | $0 | 3,815,779 | 4,040,237 | $0 | $0 | ||||||||||||||
71 | LUBBOCK ISD | - $3,719,185 | 27,588 | 0 | $0 | $3,719,185 | $0 | 3,612,923 | 3,825,447 | $0 | $0 | ||||||||||||||
72 | KIPP TEXAS PUBLIC SCHOOLS | - $3,646,252 | 27,047 | 0 | $0 | $3,646,252 | $0 | 3,542,073 | 3,750,430 | $0 | $0 | ||||||||||||||
73 | MIDLAND ISD | - $3,523,034 | 26,133 | 0 | $0 | $3,523,034 | $0 | 3,422,376 | 3,623,692 | $0 | $0 | ||||||||||||||
74 | ALVIN ISD | - $3,468,974 | 25,732 | 0 | $0 | $3,468,974 | $0 | 3,369,861 | 3,568,088 | $0 | $0 | ||||||||||||||
75 | CARROLLTON-FARMERS BRANCH ISD | - $3,441,068 | 25,525 | 0 | $0 | $3,441,068 | $0 | 3,342,752 | 3,539,385 | $0 | $0 | ||||||||||||||
76 | PFLUGERVILLE ISD | - $3,418,959 | 25,361 | 0 | $0 | $3,418,959 | $0 | 3,321,275 | 3,516,644 | $0 | $0 | ||||||||||||||
77 | MCKINNEY ISD | - $3,308,683 | 24,543 | 0 | $0 | $3,308,683 | $0 | 3,214,150 | 3,403,217 | $0 | $0 | ||||||||||||||
78 | NORTHWEST ISD | - $3,242,491 | 24,052 | 0 | $0 | $3,242,491 | $0 | 3,149,848 | 3,335,133 | $0 | $0 | ||||||||||||||
79 | HURST-EULESS-BEDFORD ISD | - $3,184,791 | 23,624 | 0 | $0 | $3,184,791 | $0 | 3,093,797 | 3,275,785 | $0 | $0 | ||||||||||||||
80 | LAREDO ISD | - $3,181,826 | 23,602 | 0 | $0 | $3,181,826 | $0 | 3,090,916 | 3,272,735 | $0 | $0 | ||||||||||||||
81 | BIRDVILLE ISD | - $3,170,501 | 23,518 | 0 | $0 | $3,170,501 | $0 | 3,079,916 | 3,261,087 | $0 | $0 | ||||||||||||||
82 | COMAL ISD | - $3,145,993 | 23,859 | 1 | $70,479 | $3,216,472 | -$70,478 | 3,124,573 | 3,308,371 | $70,479 | $0 | ||||||||||||||
83 | JUDSON ISD | - $3,080,178 | 22,848 | 0 | $0 | $3,080,178 | $0 | 2,992,172 | 3,168,183 | $0 | $0 | ||||||||||||||
84 | MCALLEN ISD | - $3,073,976 | 22,802 | 0 | $0 | $3,073,976 | $0 | 2,986,148 | 3,161,804 | $0 | $0 | ||||||||||||||
85 | GALENA PARK ISD | - $3,001,448 | 22,264 | 0 | $0 | $3,001,448 | $0 | 2,915,692 | 3,087,203 | $0 | $0 | ||||||||||||||
86 | PEARLAND ISD | - $2,901,957 | 21,526 | 0 | $0 | $2,901,957 | $0 | 2,819,043 | 2,984,870 | $0 | $0 | ||||||||||||||
87 | ALLEN ISD | - $2,896,160 | 21,483 | 0 | $0 | $2,896,160 | $0 | 2,813,412 | 2,978,907 | $0 | $0 | ||||||||||||||
88 | EAGLE MT-SAGINAW ISD | - $2,695,425 | 19,994 | 0 | $0 | $2,695,425 | $0 | 2,618,413 | 2,772,437 | $0 | $0 | ||||||||||||||
89 | HAYS CISD | - $2,677,225 | 19,859 | 0 | $0 | $2,677,225 | $0 | 2,600,733 | 2,753,718 | $0 | $0 | ||||||||||||||
90 | CLEAR CREEK ISD | - $2,613,947 | 42,042 | 1 | $3,053,806 | $5,667,753 | -$3,053,805 | 5,505,817 | 5,829,689 | $883,778 | $2,170,028 | ||||||||||||||
91 | UPLIFT EDUCATION | - $2,522,192 | 18,709 | 0 | $0 | $2,522,192 | $0 | 2,450,129 | 2,594,255 | $0 | $0 | ||||||||||||||
92 | HARLINGEN CISD | - $2,503,992 | 18,574 | 0 | $0 | $2,503,992 | $0 | 2,432,450 | 2,575,535 | $0 | $0 | ||||||||||||||
93 | INTERNATIONAL LEADERSHIP OF TEXAS | - $2,461,796 | 18,261 | 0 | $0 | $2,461,796 | $0 | 2,391,459 | 2,532,133 | $0 | $0 | ||||||||||||||
94 | TYLER ISD | - $2,439,957 | 18,099 | 0 | $0 | $2,439,957 | $0 | 2,370,244 | 2,509,670 | $0 | $0 | ||||||||||||||
95 | WESLACO ISD | - $2,325,906 | 17,253 | 0 | $0 | $2,325,906 | $0 | 2,259,452 | 2,392,361 | $0 | $0 | ||||||||||||||
96 | TOMBALL ISD | - $2,281,014 | 16,920 | 0 | $0 | $2,281,014 | $0 | 2,215,842 | 2,346,186 | $0 | $0 | ||||||||||||||
97 | ROCKWALL ISD | - $2,223,045 | 16,490 | 0 | $0 | $2,223,045 | $0 | 2,159,529 | 2,286,560 | $0 | $0 | ||||||||||||||
98 | ABILENE ISD | - $2,222,236 | 16,484 | 0 | $0 | $2,222,236 | $0 | 2,158,743 | 2,285,728 | $0 | $0 | ||||||||||||||
99 | WYLIE ISD | - $2,218,866 | 16,459 | 0 | $0 | $2,218,866 | $0 | 2,155,469 | 2,282,262 | $0 | $0 | ||||||||||||||
100 | SCHERTZ-CIBOLO-U CITY ISD | - $2,125,711 | 15,768 | 0 | $0 | $2,125,711 | $0 | 2,064,976 | 2,186,445 | $0 | $0 | ||||||||||||||