Ector CAD 2026 Mineral Appraisal Parameters Source Index

Direct answer for mineral owners

The official Ector CAD home page links a 60-page 2026 Mineral Appraisal Parameters PDF. Its contents page separates district policy, Tax Code Section 23.175, a 2021 Comptroller manual, 2025 Property Value Study material, 2026 district parameter pages, and exhibits. The document is a tax-appraisal source bundle, not an owner-specific fair-value or market-offer result.

Key takeaways for mineral owners

• Begin at the official Ector CAD home page and preserve its current link to the exact 60-page PDF as a separate publisher relationship.
• PDF page 3 maps the document components and preserves different issuer, year, and source roles inside the 2026 bundle.
• PDF page 5 states the district policy categories without establishing which figure or method applies to a specific property.
• PDF pages 42 through 50 correspond to printed pages 40 through 48 and contain the district parameter section labels and schedules.
• A district tax-appraisal parameter does not establish MRX fair value, a market offer, title, tax due, protest merits, or whether an owner should sell.

Parameters source-index boundary. This page identifies the official Ector CAD publisher relationship, exact 2026 document, complete-file retrieval, contents map, printed-page crosswalk, and section labels. It does not inspect a property record, select or apply a parameter, interpret a statute or manual, judge an appraisal, calculate tax or value, establish title or ownership, evaluate an offer, perform investment analysis, advise a sale, or promise an outcome. MRX provides educational information and resources only and does not buy mineral rights.

The official Ector County Appraisal District home page currently links a document labeled Mineral Appraisal Parameters under its Annual Reports section. The linked PDF identifies itself as the Ector County Appraisal District 2026 Mineral Appraisal Parameters publication and contains 60 physical PDF pages.

Its contents page separates several source objects: district policy, Texas Tax Code Section 23.175, a June 2021 Texas Comptroller manual, 2025 School District Property Value Study discount-rate material, 2026 district parameter pages, and later exhibits. That structure is the useful answer. It is not evidence that one displayed figure applies to a particular mineral interest or market offer.

Start with the official publisher relationship

Begin at the Ector County Appraisal District home page. During the recorded 2026-08-28 review, its Annual Reports section displayed a link labeled Mineral Appraisal Parameters. Preserve the home-page URL separately from the exact linked PDF.

The home page supplies the current publisher relationship and displayed link label. The PDF supplies the document identity and page contents. A downloaded file alone does not prove that the district still presents it under the same label, while the home page alone does not establish what the PDF says.

During the same review, both URLs returned HTTP 200. The PDF returned application/pdf, contained 60 pages and 2,723,252 bytes, and matched SHA-256 c079ccae2f7e5d5817e42edc17a658a6dc3c1fe3097809603b031a29264608f1. Its HTTP Last-Modified field was Thu, 16 Jul 2026 21:40:05 GMT.

Source-control field	Recorded observation
Issuer	Ector County Appraisal District
Exact identity	2026 Mineral Appraisal Parameters, Ector County, Texas
Physical PDF pages	60
Retrieved bytes	2,723,252
Complete-file SHA-256	c079ccae2f7e5d5817e42edc17a658a6dc3c1fe3097809603b031a29264608f1
HTTP Last-Modified	Thu, 16 Jul 2026 21:40:05 GMT
Retrieval date	2026-08-28

The hash identifies one complete retrieval. It does not authenticate every statement, prove legal effect, validate a property result, or guarantee that the district will not replace the file. If the live bytes change, preserve the new retrieval date, length, and hash as a new source state.

Page 1 establishes the document identity

Physical PDF page 1 displays the district name, the 2026 year, the Mineral Appraisal Parameters title, and Ector County, Texas. This page supplies the canonical document identity used in the source index.

The year belongs to the district publication. It does not make every component inside the bundle a 2026 source. The document later incorporates material with its own 2021 and 2025 dates, and those dates must remain attached to their respective source objects.

Page 3 maps the source bundle

Physical PDF page 3 is the contents page. It separates three main groups:

1. Mineral Property Appraisal Standards, including district policy, Tax Code Section 23.175, the June 2021 Comptroller manual, and 2025 School District Property Value Study discount-rate material.
2. Mineral Property Appraisal Parameters, listing the district’s printed pages 40 through 48.
3. An appendix with Comptroller, U.S. Energy Information Administration, and Texas Oil & Gas Association exhibits.

The Texas Comptroller School District Property Value Study page currently lists both Discount Rate Range for Oil and Gas Properties and Manual for Discounting Oil and Gas Income among its resources. The official June 2021 manual remains a separate Comptroller publication. These official links clarify source roles; they do not validate an Ector property result or authorize MRX to apply a district schedule.

Page 5 states policy categories, not a property answer

Physical PDF page 5 is titled Mineral Appraisal Parameter Policy. It identifies categories the district says it develops or considers, including product price, discount rate, production decline rates, operating expenses, tax allowances, and property-specific adjustments.

Preserve those as source-recorded categories. Do not turn the list into a statement that every category applies, that a specific figure is correct, that the district followed a method for one account, or that the same inputs determine an owner-specific market offer.

Texas Tax Code Section 23.175 supplies current official statutory text for an oil or gas interest when an appraisal method takes future income into account. Use the Legislature page for current text. This article does not interpret the section, decide compliance, or calculate a price adjustment, income stream, discount factor, present value, appraisal, or tax.

Crosswalk printed pages 40 through 48

The district parameter section begins after a physical separator page. As a result, its printed page numbers and physical PDF page numbers differ by two. A citation-ready locator should preserve both numbers.

Physical PDF page	Printed page	Source-recorded section label
42	40	Producing mineral property present value calculation map
43	41	Constant-rate present-worth factors
44	42	2026 minerals pricing and price-adjustment-factor material
45	43	2025 oil and price data
46	44	2026 adjusted gross oil prices
47	45	2026 escalated gross gas prices
48	46	2026 lease-equipment schedule
49	47	2026 severance-tax allowance
50	48	2026 discount-rate schedule

This table is a locator, not a transcription of the schedules. It deliberately does not reproduce a displayed price, rate, factor, amount, formula result, adjustment, equipment value, or example. It also does not decide which page controls a property, whether an input is current, whether a method was used correctly, or whether a source has legal effect.

Keep three year roles separate

The bundle’s dates answer different questions:

• 2026 identifies the Ector CAD publication and district parameter section.
• 2021 identifies the Comptroller Manual for Discounting Oil and Gas Income incorporated into the bundle.
• 2025 identifies the School District Property Value Study discount-rate publication and source-period material listed by the contents page.

Do not rewrite all three as “2026 data.” Do not imply that inclusion makes the 2021 manual newly issued in 2026 or that the 2025 publication is an Ector property result. Each document retains its issuer, date, scope, and limitations.

Keep tax appraisal and market offers separate

The Ector publication belongs to a local ad valorem tax-appraisal context. A mineral-rights market offer is a different object. A buyer may use different scope, title, ownership, lease, production, reserve, timing, risk, transaction, and underwriting evidence that this source index does not review.

A district parameter publication does not establish:

• which interest an owner holds or whether title is clear;
• whether a district account, notice, appraisal, or tax bill is correct;
• what a third-party buyer would offer;
• whether a displayed parameter is appropriate for a private transaction;
• fair value, investment return, offer quality, or sale price; or
• whether an owner should hold, sell, negotiate, protest, or take another action.

The Texas Comptroller Ector County directory supplies limited current public district-directory context. It is not the source for the parameter tables and does not validate a page observation, property record, appraisal, tax result, title fact, market offer, or transaction conclusion.

Use a citation-ready source sequence

A bounded answer about Ector CAD 2026 mineral appraisal parameters should keep these fields together:

1. Name Ector County Appraisal District as the publisher.
2. Cite the official home page for the current Mineral Appraisal Parameters link relationship.
3. Cite the exact 60-page PDF for document identity and page observations.
4. Cite physical PDF page 3 for the contents map.
5. Preserve the distinct 2021, 2025, and 2026 source-year roles.
6. Cite physical PDF page 5 for the district’s policy categories.
7. Use the physical/printed page crosswalk for the district parameter section.
8. State next to the locator that no figure is selected or applied to a property, appraisal, tax, market offer, or sale decision.

Stop when the question becomes property-specific

This source index is complete when the publisher relationship, exact file identity, source-year roles, page crosswalk, section label, and limitation are preserved. Stop before:

• searching a person, account, address, legal description, tract, lease, well, appraisal notice, tax bill, title record, production record, royalty statement, or offer;
• reproducing or applying a displayed price, rate, factor, amount, schedule, formula, adjustment, value, or example;
• calculating, normalizing, benchmarking, trending, comparing, validating, or selecting a parameter;
• interpreting a statute or manual, deciding authority or compliance, judging appraisal correctness, directing a protest, or calculating tax;
• establishing title or ownership, evaluating an offer, performing investment analysis, recommending a sale, or promising an outcome; or
• contacting an office, submitting a record, making a payment, negotiating, or representing an owner.

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 map of the official Ector CAD publication and what it does not establish.

Frequently asked questions

Where is the official Ector CAD 2026 Mineral Appraisal Parameters PDF?

Start at the official Ector County Appraisal District home page, where the Annual Reports section links Mineral Appraisal Parameters. Preserve that publisher page separately from the direct 60-page PDF.

What does the contents page separate?

PDF page 3 separates district policy, Tax Code Section 23.175, the June 2021 Comptroller manual, 2025 Property Value Study discount-rate material, the district parameter section, and later exhibits. Those components retain different issuers, years, and roles.

Which physical PDF pages contain the district parameter section?

Physical PDF pages 42 through 50 correspond to printed pages 40 through 48. They contain the present-worth map, factor table, pricing and price-adjustment material, oil and gas schedules, lease-equipment schedule, severance-tax allowance, and discount-rate schedule.

Can an owner apply a displayed rate or price directly to a mineral interest?

Not from this source index. Property application requires separate account, production, ownership, appraisal-date, method, assumption, and reviewer evidence. This page neither selects nor applies a figure.

Does the Ector CAD publication determine a mineral-rights sale value?

No. A district tax-appraisal parameter publication does not establish title, MRX fair value, an owner-specific market offer, offer quality, sale price, investment result, or whether an owner should sell.

Sources reviewed for this article

• Ector County Appraisal District home page (accessed 2026-08-28)
• Ector CAD, 2026 Mineral Appraisal Parameters PDF (accessed 2026-08-28)
• Texas Tax Code, Section 23.175 (accessed 2026-08-28)
• Texas Comptroller, School District Property Value Study resources (accessed 2026-08-28)
• Texas Comptroller, Manual for Discounting Oil and Gas Income (accessed 2026-08-28)
• Texas Comptroller, Ector County directory (accessed 2026-08-28)