ratable
ratable — adjective
- ratablepositive
- more ratablecomparative
- most ratablesuperlative
1. the US spelling of 'rateable'. Both spellings are correct and the word describes
the US spelling of 'rateable'. Both spellings are correct and the word describes something that is calculated proportionally (see sense 2) or that is subject to property tax (see sense 3).
The accountant calculated a ratable share of the annual bonus for each employee.
ratable share — proportional division of a total
Haruto's warehouse was listed as ratable by the county tax office in Arizona.
The lawyer argued that a ratable distribution of the estate was the fairest solution.
Kemi asked if the fee was ratable based on how many days she used the service.
用法筆記
This is the standard US spelling; in British English 'rateable' is used. Both spellings share the same two main meanings — proportional calculation and property-tax liability.
常見錯誤
2. determined by dividing a total in line with a specific proportion, so that the a
determined by dividing a total in line with a specific proportion, so that the amount each person pays or receives matches a measure such as time, usage, or value.
The four tenants paid a ratable portion of the water bill based on apartment size.
ratable portion — sharing costs proportionally
Imran got a ratable refund for the three months he did not use his gym membership.
A ratable charge of eight dollars per hour applied to overtime work beyond forty hours.
The committee approved a ratable distribution of the grant money among all four labs.
Eleni calculated the ratable cost of electricity for each department using square footage.
- pro-rata
Latin phrase that means exactly the same thing; more common in business writing
- proportional
broader term; does not always imply calculation by a specific rate
- apportioned
focuses on the act of dividing rather than the rate used
用法筆記
Common in financial, legal, and accounting contexts where costs, refunds, or payments must be divided fairly across time periods or quantities. Often used with 'based on' or 'according to' to specify the measure.
常見錯誤
3. describes a property, building, or asset that is subject to local taxation based
describes a property, building, or asset that is subject to local taxation based on its officially assessed value, usually for funding public services.
The old factory building was classified as ratable property by the local council.
collocation: ratable property
All ratable assets in the district were reassessed after the new valuation law took effect.
Tomás appealed the ratable value that the assessor had assigned to his corner shop.
Land used solely for religious worship is not considered ratable under current rules.
The new office block was added to the list of ratable premises in the borough.
- taxable
broader term; applies to income, sales, and other taxes, not just property
- assessable
focuses on the valuation step before tax is applied
- exempt
property that is exempt is not subject to the tax at all
用法筆記
Mainly used in British English and other jurisdictions with a 'rates' system of local property tax. In the US, 'taxable' or 'assessable' is far more common for this meaning.