taxes Property Tax Assistance

2025 ISD Summary Worksheet

Rains ISD (all splits)   Rains County  

190-Rains/Rains County

190-903/Rains ISD

Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 881,883,177 N/A 881,883,177 881,883,177
B - MULTIFAMILY 6,425,277 N/A 6,425,277 6,425,277
C1 - VACANT LOTS 33,997,303 N/A 33,997,303 33,997,303
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,692,878 N/A 12,692,878 12,692,878
D2 - FARM & RANCH IMP 15,068,868 N/A 15,068,868 15,068,868
E - NON-AG LAND AND IMPROVEMENTS 522,060,450 N/A 522,060,450 522,060,450
F1 - COMMERCIAL REAL 116,692,757 N/A 116,692,757 116,692,757
F2 - INDUSTRIAL REAL 12,168,252 N/A 12,168,252 12,168,252
G - ALL MINERALS 5,004,270 N/A 5,004,270 5,004,270
J - ALL UTILITIES 32,721,852 N/A 32,721,852 32,721,852
L1 - COMMERCIAL PERSONAL 27,971,282 N/A 27,971,282 27,971,282
L2 - INDUSTRIAL PERSONAL 15,259,580 N/A 15,259,580 15,259,580
M1 - MOBILE HOMES 564,733 N/A 564,733 564,733
N - INTANGIBLE PERSONAL PROPERTY 61,646 N/A 61,646 61,646
O - RESIDENTIAL INVENTORY 753,412 N/A 753,412 753,412
S - SPECIAL INVENTORY 53,165 N/A 53,165 53,165
Subtotal 1,683,378,902 0 1,683,378,902 1,683,378,902
Less Total Deductions 645,903,844 0 645,903,844 645,903,844
Total Taxable Value 1,037,475,058 0 1,037,475,058 1,037,475,058

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 1,135,020,728 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,037,475,058 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,135,020,728 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,037,475,058 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,318,395,655 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,370,776,699 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,105,530,829 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T19 1,407,420,803 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,086,488,936 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,135,020,728 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,037,475,058 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,135,020,728 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,037,475,058 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,318,395,655 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,370,776,699 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,105,530,829 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T20 1,407,420,803 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,086,488,936 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 97,545,670 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 183,374,927 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 52,381,044 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 36,644,104 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 49,013,878 Loss to the increase in the Over-65/Disabled Homestead

THE SDPVS FOUND YOUR LOCAL VALUE TO BE VALID, AND LOCAL VALUE WAS CERTIFIED.


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190-903-02/Rains ISD



Category Local Tax Roll Value 2025 WTD Mean Ratio 2025 PTAD Value Estimate 2025 Value Assigned
A - SINGLE-FAMILY 881,883,177 N/A 881,883,177 881,883,177
B - MULTIFAMILY 6,425,277 N/A 6,425,277 6,425,277
C1 - VACANT LOTS 33,997,303 N/A 33,997,303 33,997,303
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,692,878 N/A 12,692,878 12,692,878
D2 - FARM & RANCH IMP 15,068,868 N/A 15,068,868 15,068,868
E - NON-AG LAND AND IMPROVEMENTS 522,060,450 N/A 522,060,450 522,060,450
F1 - COMMERCIAL REAL 116,692,757 N/A 116,692,757 116,692,757
F2 - INDUSTRIAL REAL 12,168,252 N/A 12,168,252 12,168,252
G - ALL MINERALS 5,004,270 N/A 5,004,270 5,004,270
J - ALL UTILITIES 32,721,852 N/A 32,721,852 32,721,852
L1 - COMMERCIAL PERSONAL 27,971,282 N/A 27,971,282 27,971,282
L2 - INDUSTRIAL PERSONAL 15,259,580 N/A 15,259,580 15,259,580
M1 - MOBILE HOMES 564,733 N/A 564,733 564,733
N - INTANGIBLE PERSONAL PROPERTY 61,646 N/A 61,646 61,646
O - RESIDENTIAL INVENTORY 753,412 N/A 753,412 753,412
S - SPECIAL INVENTORY 53,165 N/A 53,165 53,165
Subtotal 1,683,378,902 1,683,378,902 1,683,378,902
Less Total Deductions 645,903,844 645,903,844 645,903,844
Total Taxable Value 1,037,475,058 1,037,475,058 1,037,475,058

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 1,135,020,728 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,037,475,058 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,135,020,728 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,037,475,058 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,318,395,655 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,370,776,699 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,105,530,829 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T19 1,407,420,803 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,086,488,936 T-2 plus the cost of the most recent increase in the mandatory over-65 and disabled homestead exemptions

VALUE TAXABLE FOR I&S PURPOSES

Measure Value Description
T7 1,135,020,728 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,037,475,058 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,135,020,728 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,037,475,058 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,318,395,655 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,370,776,699 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,105,530,829 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption and based on the compressed freeze loss
T20 1,407,420,803 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,086,488,936 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 97,545,670 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 183,374,927 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 52,381,044 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 36,644,104 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 49,013,878 Loss to the increase in the Over-65/Disabled Homestead

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