Dimmit CAD 2025-2026 Reappraisal Plan Adoption Source Record

Direct answer for mineral owners

The official 148-page Dimmit CAD 2025/2026 reappraisal plan identifies Resolution 2024-05 and an August 21, 2024 adoption date on page 1. Page 124 begins Document 3D, the attached oil-and-gas reappraisal plan. These source facts locate and identify the district plan; they do not establish a mineral property value, tax result, title status, appraisal correctness, offer quality, or sale decision.

Key takeaways for mineral owners

• Begin at the official Dimmit CAD Reappraisal Plans page, then preserve the exact linked 148-page PDF as a separate source object.
• Page 1 identifies Resolution 2024-05 and displays August 21, 2024 as the adoption date.
• Pages 4 through 8 describe the plan purpose, statutory references, reappraisal years, historical parcel estimate, and stated annual schedule.
• Page 31 records contractor assignments and says the contracted firms plans are attached.
• Page 124 begins Document 3D for periodic reappraisal of oil-and-gas property under the stated Capitol contract.
• The plan is not a property-specific market-value, tax, title, appraisal-correctness, offer, or sale determination.

Reappraisal-plan boundary. This page preserves the official Dimmit CAD publisher relationship, exact plan identity, adoption record, page locators, complete-file provenance, and oil-and-gas attachment location. It does not authenticate a resolution, interpret a statute, decide district compliance, judge an appraisal, search a property, calculate tax or value, establish title or ownership, evaluate an offer, advise a sale, or promise an outcome. MRX provides educational information and resources only and does not buy mineral rights.

The official Dimmit CAD 2025-2026 reappraisal plan is a 148-page district PDF. Page 1 identifies the document as the DIMMIT CENTRAL APPRAISAL DISTRICT REAPPRAISAL PLAN 2025/2026, labels it an adopted plan under Resolution 2024-05, and displays August 21, 2024. Page 124 begins Document 3D, the attached plan addressing periodic reappraisal of oil-and-gas property.

Those facts identify and locate the source. They do not determine what a mineral interest is worth, whether an appraisal is correct, what tax is due, who owns an interest, whether an offer is fair, or whether an owner should sell.

Start with the official publisher relationship

Begin at the Dimmit CAD Reappraisal Plans page. That district page is the publisher surface and supplies the displayed relationship to the plan. Preserve it separately from the exact 2025-2026 reappraisal plan PDF, which supplies the document identity and page-level observations.

During the recorded 2026-08-28 review, both URLs returned HTTP 200. The PDF contained 148 pages and 2,360,073 bytes with SHA-256 26969bfd0d8044ebae1c93efaecfb008a4d893cb39cecd6241c6c3684d3db2fa.

Source-control field	Recorded observation
Issuer	Dimmit Central Appraisal District
Exact plan identity	Dimmit Central Appraisal District Reappraisal Plan 2025/2026
Resolution label	Resolution No. 2024-05
Displayed adoption date	August 21, 2024
PDF page count	148
Retrieved bytes	2,360,073
Complete-file SHA-256	26969bfd0d8044ebae1c93efaecfb008a4d893cb39cecd6241c6c3684d3db2fa
Retrieval date	2026-08-28

The hash identifies one complete retrieval. It does not authenticate the resolution, decide the plan’s legal effect, or guarantee that the district will never replace the file. If the live bytes change, preserve a new retrieval date, size, and hash rather than silently merging versions.

Read the plan purpose before using a page locator

PDF page 4 describes the plan as an organizational tool for the next two years and says the district may modify it to meet the Texas Property Tax Code. That is a source description of the plan’s purpose. It is not a statement that every listed activity occurred, every appraisal is correct, or every property received a particular treatment.

PDF page 5 connects the plan requirement and periodic reappraisal activities to Texas Tax Code Section 6.05 and Section 25.18. Use the Legislature links for current statutory text. This article preserves that provenance without interpreting the sections, deciding compliance, calculating a deadline, or applying either provision to a property or owner.

Keep the historical parcel estimate in context

PDF page 6 identifies 2025 and 2026 as reappraisal years and records an estimated 60,750 parcels as of July 2024, including mineral and industrial accounts. That is a historical, district-wide planning estimate.

Do not restate it as a current count, mineral-account count, owner count, tract count, well count, lease count, transaction count, or measure of value. The sentence says the estimate includes mineral and industrial accounts; it does not say how many accounts fall into either category.

Pages 7 through 8 state that the district reappraises 33 percent each year using field inspection, its computer-assisted mass appraisal system, or both. Preserve that as the plan’s stated schedule and methods. Do not use the percentage to predict whether a particular property was inspected or reappraised, whether a notice is correct, or what a tax or protest result should be.

Find the attachment relationship on page 31

PDF page 31 records that Eagle Appraisal is assigned real and commercial property and Capitol Appraisal is assigned mineral and utilities work. The same page says the contracted firms’ plans are attached.

Those are source-recorded contractor assignments within the retrieved plan. They are not an MRX endorsement, a statement about a current contract, proof of performance, confirmation of authority, or evidence that a particular property’s appraisal is correct.

Locate Document 3D on page 124

PDF page 124 begins Document 3D, titled 2025-2026 CAD Plan for Periodic Reappraisal of Oil and Gas Property. It states that oil-and-gas property appraised for the district under the Capitol contract is reappraised annually.

The attachment describes identification work using Texas Railroad Commission monthly lease data, plats, W-2 and G-1 records, plus annual updates to property characteristics. These are the plan’s stated inputs and procedures. They do not establish that a specific lease, well, tract, owner, or mineral interest was identified, matched, appraised, noticed, taxed, or valued correctly.

Pages 136 through 138 contain valuation-method material within that attachment. Stop at the source locator. Do not copy a method into a property calculation, choose assumptions, estimate reserves, calculate income, produce a market value, test an appraisal, calculate tax, evaluate an offer, or make a sale decision from this article.

Use a citation-ready source sequence

A verifiable answer should keep these fields together:

1. Name the issuer as Dimmit Central Appraisal District.
2. Name the exact plan and 2025/2026 period.
3. Record Resolution 2024-05 and the displayed August 21, 2024 adoption date as page-1 observations.
4. Cite the exact PDF page for the purpose, estimate, schedule, contractor assignment, or Document 3D locator being described.
5. Preserve the official district index URL, exact PDF URL, retrieval date, page count, byte length, and complete-file hash.
6. State the limitation next to the fact so a reader does not convert a district plan into a property conclusion.

The Texas Comptroller Dimmit County directory supplies limited current district-directory context. It is not the source for the plan contents and does not validate a page observation, property record, appraisal, tax, title, value, offer, or sale conclusion.

Keep nearby Dimmit records separate

The Dimmit CAD 2024-25 MAP review source record owns a Texas Comptroller review and its displayed report findings. The Dimmit CAD 2025 oil, gas, and minerals ratio-study source record owns a different Comptroller study, publication relationship, and displayed measures.

Neither page supplies evidence for this district plan. This plan does not validate the MAP review or ratio study. Do not combine their labels, dates, scores, ratios, contractor names, page locators, or source roles into a district ranking, trend, appraisal judgment, tax conclusion, mineral value, offer analysis, or transaction recommendation.

The Culberson CAD 2025-2026 plan adoption source record is also a separate county source. Its consistent locator format may help a reader preserve evidence, but its publisher, binary, page count, adoption record, dates, and document facts are not Dimmit evidence.

Stop when the question becomes owner-specific

This source record is complete when the official publisher relationship, exact file identity, page locator, observation, and limitation are preserved. Stop before:

• searching a person, account, address, legal description, lease, well, tract, appraisal notice, tax bill, title record, production record, royalty statement, or offer;
• authenticating a resolution, reproducing a signature, identifying a signer, interpreting a statute, or deciding district authority or compliance;
• predicting inspection or reappraisal activity for a property;
• applying an attachment method, assumption, schedule, percentage, contractor assignment, or data source to an owner or property;
• judging appraisal correctness, protest merits, tax treatment, title, ownership, value, offer quality, sale price, or a transaction decision; or
• contacting an office, submitting a record, making a payment, negotiating, or promising a result.

A later owner-specific review needs its own authorized records, privacy controls, source dates, assumptions, reviewer role, and limitations. The narrow deliverable here is one citation-ready source record for finding and correctly bounding the official Dimmit plan and its oil-and-gas attachment.

Frequently asked questions

What is the Dimmit CAD 2025-2026 reappraisal plan?

It is the official 148-page Dimmit Central Appraisal District plan for the 2025 and 2026 reappraisal years. The document describes itself as an organizational tool for the two-year period and includes attached contractor plans.

Where can the official Dimmit CAD plan be found?

Start at the official Dimmit CAD Reappraisal Plans page, then open the displayed 2025-2026 plan PDF. Preserve the publisher-page URL and exact PDF URL separately because they establish different source relationships.

When was the Dimmit CAD 2025-2026 plan adopted?

PDF page 1 identifies an adopted plan under Resolution 2024-05 and displays August 21, 2024. This article records the displayed identity and date without authenticating the resolution or deciding its legal effect.

Does the plan contain a section addressing oil-and-gas property?

Yes. PDF page 124 begins Document 3D, titled as the 2025-2026 CAD plan for periodic reappraisal of oil-and-gas property. That locator does not determine how the plan applies to a specific owner or property.

Can this plan determine what a mineral interest is worth?

No. The district plan does not establish a specific mineral interest market value, tax result, title status, appraisal correctness, offer quality, sale price, or transaction decision.

Sources reviewed for this article

• Dimmit CAD, Reappraisal Plans (accessed 2026-08-28)
• Dimmit CAD, 2025-2026 Reappraisal Plan PDF (accessed 2026-08-28)
• Texas Tax Code, Section 6.05 (accessed 2026-08-28)
• Texas Tax Code, Section 25.18 (accessed 2026-08-28)
• Texas Comptroller, Dimmit County Directory (accessed 2026-08-28)