Preheat oven to 350°.
Combine first 5 ingredients in a large saucepan; add half of the taco seasoning. Bring to a boil. Remove from heat. Stir in rice; cover and let stand for 5 minutes. Stir in tomato sauce.
Cook meat in a large nonstick skillet over medium-high heat until browned, stirring to crumble. Drain; return meat to pan. Stir in remaining taco seasoning.
Spread half of rice mixture in bottom of a 13 x 9-inch baking dish coated with cooking spray. Spread beans evenly over rice mixture; top with beef mixture and half of cheese. Spread the remaining rice mixture over cheese; top with remaining cheese. Bake at 350° for 10 minutes or until the cheese melts.