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 885,509,046 N/A 885,509,046 885,509,046
B - MULTIFAMILY 6,425,264 N/A 6,425,264 6,425,264
C1 - VACANT LOTS 34,161,513 N/A 34,161,513 34,161,513
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,647,188 N/A 12,647,188 12,647,188
D2 - FARM & RANCH IMP 15,234,646 N/A 15,234,646 15,234,646
E - NON-AG LAND AND IMPROVEMENTS 528,874,046 N/A 528,874,046 528,874,046
F1 - COMMERCIAL REAL 115,677,020 N/A 115,677,020 115,677,020
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 28,114,142 N/A 28,114,142 28,114,142
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 0 N/A 0 0
O - RESIDENTIAL INVENTORY 753,412 N/A 753,412 753,412
S - SPECIAL INVENTORY 53,165 N/A 53,165 53,165
Subtotal 1,693,168,129 0 1,693,168,129 1,693,168,129
Less Total Deductions 623,897,523 0 623,897,523 623,897,523
Total Taxable Value 1,069,270,606 0 1,069,270,606 1,069,270,606

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 1,165,351,564 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,069,270,606 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,165,351,564 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,069,270,606 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,345,972,997 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,397,567,505 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,126,516,606 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 1,433,661,374 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,117,143,028 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 1,165,351,564 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,069,270,606 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,165,351,564 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,069,270,606 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,345,972,997 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,397,567,505 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,126,516,606 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 1,433,661,374 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,117,143,028 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 96,080,958 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 180,621,433 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 51,594,508 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 36,093,869 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 47,872,422 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 885,509,046 N/A 885,509,046 885,509,046
B - MULTIFAMILY 6,425,264 N/A 6,425,264 6,425,264
C1 - VACANT LOTS 34,161,513 N/A 34,161,513 34,161,513
C2 - COLONIA LOTS 0 N/A 0 0
D1 ACRES - QUALIFIED OPEN-SPACE LAND 12,647,188 N/A 12,647,188 12,647,188
D2 - FARM & RANCH IMP 15,234,646 N/A 15,234,646 15,234,646
E - NON-AG LAND AND IMPROVEMENTS 528,874,046 N/A 528,874,046 528,874,046
F1 - COMMERCIAL REAL 115,677,020 N/A 115,677,020 115,677,020
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 28,114,142 N/A 28,114,142 28,114,142
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 0 N/A 0 0
O - RESIDENTIAL INVENTORY 753,412 N/A 753,412 753,412
S - SPECIAL INVENTORY 53,165 N/A 53,165 53,165
Subtotal 1,693,168,129 1,693,168,129 1,693,168,129
Less Total Deductions 623,897,523 623,897,523 623,897,523
Total Taxable Value 1,069,270,606 1,069,270,606 1,069,270,606

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 1,165,351,564 School district taxable value for M&O purposes before the loss to the increase in the state-mandated homestead exemption
T2 1,069,270,606 School district taxable value for M&O purposes after the loss to the increase in the state-mandated homestead exemption
T3 1,165,351,564 T1 minus 50% of the loss to the local optional percentage homestead exemption
T4 1,069,270,606 T2 minus 50% of the loss to the local optional percentage homestead exemption
T13 1,345,972,997 T-1 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T15 1,397,567,505 T-13 plus the cost of the third most recent increase for that SDPVS year in the mandatory homestead exemptions
T17 1,126,516,606 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 1,433,661,374 T-15 plus the cost of the fourth most recent increase for that PVS year in the mandatory homestead exemptions
T21 1,117,143,028 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 1,165,351,564 School district taxable value for I&S purposes before the loss to the increase in the state-mandated homestead exemption
T8 1,069,270,606 School district taxable value for I&S purposes after the loss to the increase in the state-mandated homestead exemption
T9 1,165,351,564 T7 minus 50% of the loss to the local optional percentage homestead exemption
T10 1,069,270,606 T8 minus 50% of the loss to the local optional percentage homestead exemption
T14 1,345,972,997 T-7 plus the cost of the second most recent increase for that SDPVS year in the mandatory homestead exemptions
T16 1,397,567,505 T-14 plus the cost of the third most recent increases for that SDPVS year in the mandatory homestead exemptions
T18 1,126,516,606 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 1,433,661,374 T-19 plus the loss to chapter 313 agreements and JETI agreements
T22 1,117,143,028 T-21 plus the loss to chapter 313 agreements and JETI agreements

MISCELLANEOUS LOSS AMOUNTS

Measure Value Description
LOSS_INCR_HMSTD 96,080,958 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 180,621,433 Loss to the second most recent increase in the state-mandated homestead exemption
LOSS_SCND_INCR_HMSTD 51,594,508 Loss to the third most recent increase in the state-mandated homestead exemption
LOSS_THRD_INCR_HMSTD 36,093,869 Loss to the fourth most recent increase in the Homestead Exemption Formulas
LOSS_INCR_O65_HMSTD 47,872,422 Loss to the increase in the Over-65/Disabled Homestead

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