Bank Assessment Calculator
Effective until September 1, 2023
Commissioner Charles G. Cooper announced that the 2023 annual assessment includes a reduction.
Annual Assessment Inflation Adjustment - The fiscal year 2023 annual inflationary adjustment is 6.89% and the increase is effective September 1, 2022. The revised bank assessment table reflecting the inflation-adjusted values is available.
Each marginal assessment factor listed in the assessment table in the Texas Administrative Code increased by the amount proportionate to the measure of inflation reflected in the GDPIPD factor. “GDPIPD” is the Gross Domestic Product Implicit Price Deflator, published quarterly by the Bureau of Economic Analysis (BEA), United States Department of Commerce.
The annual inflationary adjustment is equal to the percentage change in the GDPIPD index values published for the first quarter of the current year compared to the first quarter of the previous year (the March-to-March period immediately preceding the calculation date). The percentage was calculated based on the July 28, 2022 GDPIPD revision. All previously published estimates can be viewed on the BEA website.
Balance Sheet (On-book) Assets – The total assets reported by a bank on the balance sheet contained in its most recent March 31st call report, minus the outstanding balance of Paycheck Protection Program (PPP) loans included on "Schedule RC-M – Memoranda."
Average Off Balance Sheet (off-book) Assets – The average of the off-balance sheet items reported by a bank in its most recent March 31st call report and the three immediately preceding call reports, as adjusted under 7 TAC §3.36 (c).
Adjustments – The change in assets in the event of an acquisition or merger involving a surviving state bank.
1 – A bank with on-book assets of $500 million or less and a CAMELS composite rating of 1 or 2 will apply a multiplier of 0.875.
2 – A CAMELS composite rating of 1 or 2 will generate an assessment multiplier of 1.0, meaning there is no additional surcharge.
3 – A CAMELS composite rating of 3, 4 or 5 will generate an assessment multiplier of 2.0, meaning a surcharge equal to the calculated assessment is applied, and the total billable annual assessment would be double that applicable to a similar-sized bank with a CAMELS composite rating of 1 or 2.