taxes Property Tax Assistance

2022 ISD Summary Worksheet

Rains ISD (all splits)   Rains County  

190-Rains/Rains County

190-903/Rains ISD

Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 596,151,222 0.8511 700,447,917 700,447,917
B - MULTIFAMILY 4,918,410 N/A 4,918,410 4,918,410
C1 - VACANT LOTS 15,317,971 N/A 15,317,971 15,317,971
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,432,654 0.9886 11,564,499 11,564,499
D2 - FARM & RANCH IMP 15,470,047 N/A 15,470,047 15,470,047
E - NON-AG LAND AND IMPROVEMENTS 411,738,253 0.8701 473,207,968 473,207,968
F1 - COMMERCIAL REAL 70,665,648 0.9734 72,596,721 72,596,721
F2 - INDUSTRIAL REAL 6,467,148 N/A 6,467,148 6,467,148
G - ALL MINERALS 6,708,990 N/A 6,708,990 6,708,990
J - ALL UTILITIES 26,340,032 N/A 26,340,032 26,340,032
L1 - COMMERCIAL PERSONAL 20,193,330 N/A 20,193,330 20,193,330
L2 - INDUSTRIAL PERSONAL 14,399,503 N/A 14,399,503 14,399,503
M1 - MOBILE HOMES 251,284 N/A 251,284 251,284
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 274,628 N/A 274,628 274,628
S - SPECIAL INVENTORY 114,828 N/A 114,828 114,828
Subtotal 1,200,443,948 0 1,368,273,276 1,368,273,276
Less Total Deductions 257,901,696 0 312,722,994 312,722,994
Total Taxable Value 942,542,252 0 1,055,550,282 1,055,550,282

The taxable values shown here will not match the values reported by your appraisal district.

See the ISD DEDUCTION Report for a breakdown of deduction values.

Government Code subsections 403.302(j) and (k) require the Comptroller's office to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For school districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 1,095,226,418 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,055,550,282 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,095,226,418 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,055,550,282 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,129,216,418 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,095,226,418 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,055,550,282 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,095,226,418 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,055,550,282 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,129,216,418 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 39,676,136 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 33,990,000 Loss to the second most recent increase in the state-mandated homestead exemption

THE SDPVS FOUND YOUR LOCAL VALUE TO BE INVALID, AND STATE VALUE WAS CERTIFIED BECAUSE YOUR LOCAL VALUE DID NOT EXCEED THE STATE VALUE AND: 1) WAS INVALID IN ONE OR MORE OF THE PREVIOUS TWO YEARS OR 2) IS LESS THAN 90% OF THE LOWER END OF THE MARGIN OF ERROR RANGE OR 3) THE APPRAISAL DISTRICT THAT APPRAISES PROPERTY FOR THE SCHOOL DISTRICT WAS NOT IN COMPLIANCE WITH THE SCORING REQUIREMENT OF THE COMPTROLLER'S MOST RECENT REVIEW OF THE APPRAISAL DISTRICT CONDUCTED UNDER SECTION 5.102, TAX CODE (MAP REVIEW).


Back to top


190-903-02/Rains ISD



Category Local Tax Roll Value 2022 WTD Mean Ratio 2022 PTAD Value Estimate 2022 Value Assigned
A - SINGLE-FAMILY 596,151,222 0.8511 700,447,917 700,447,917
B - MULTIFAMILY 4,918,410 N/A 4,918,410 4,918,410
C1 - VACANT LOTS 15,317,971 N/A 15,317,971 15,317,971
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 11,432,654 0.9886 11,564,499 11,564,499
D2 - FARM & RANCH IMP 15,470,047 N/A 15,470,047 15,470,047
E - NON-AG LAND AND IMPROVEMENTS 411,738,253 0.8701 473,207,968 473,207,968
F1 - COMMERCIAL REAL 70,665,648 0.9734 72,596,721 72,596,721
F2 - INDUSTRIAL REAL 6,467,148 N/A 6,467,148 6,467,148
G - ALL MINERALS 6,708,990 N/A 6,708,990 6,708,990
J - ALL UTILITIES 26,340,032 N/A 26,340,032 26,340,032
L1 - COMMERCIAL PERSONAL 20,193,330 N/A 20,193,330 20,193,330
L2 - INDUSTRIAL PERSONAL 14,399,503 N/A 14,399,503 14,399,503
M1 - MOBILE HOMES 251,284 N/A 251,284 251,284
N - INTANGIBLE PERSONAL PROPERTY 0 N/A 0 0
O - RESIDENTIAL INVENTORY 274,628 N/A 274,628 274,628
S - SPECIAL INVENTORY 114,828 N/A 114,828 114,828
Subtotal 1,200,443,948 1,368,273,276 1,368,273,276
Less Total Deductions 257,901,696 312,722,994 312,722,994
Total Taxable Value 942,542,252 1,055,550,282 1,055,550,282

The taxable values shown here will not match the values reported by your appraisal district.

See the ISD DEDUCTION Report for a breakdown of deduction values.

Government Code subsections 403.302(j) and (k) require the Comptroller's office to certify alternative measures of school district wealth. These measures are reported for taxable values for maintenance and operation (M&O) tax purposes and for interest and sinking fund (I&S) tax purposes. For school districts that have not entered into value limitation agreements, T1 through T4 will be the same as T7 through T10.

VALUE TAXABLE FOR M&O PURPOSES

Measure Value Description
T1 1,095,226,418 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,055,550,282 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,095,226,418 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,055,550,282 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,129,216,418 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,095,226,418 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,055,550,282 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,095,226,418 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,055,550,282 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,129,216,418 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 39,676,136 Loss to the most recent increase in the state-mandated homestead exemption
LOSS_LOCL_HMSTD 0 50% of the loss to the local optional percentage homestead exemption
LOSS_PREV_INCR_HMSTD 33,990,000 Loss to the second most recent increase in the state-mandated homestead exemption

Back to top