Reeves County 2024 Category G Worksheets: Two ISDs, Strata, and Ratios

Direct answer for mineral owners

The Texas Comptroller Reeves County 2024 final-findings index routes to two separate Category G worksheets: one for Pecos-Barstow-Toyah ISD and one for Balmorhea ISD. Each worksheet displays G1 strata 2 through 5, property-row labels, and a Category G totals table with sample, stratum, and ratio fields. Keep the districts, years, rows, and aggregation levels separate; the worksheets serve the School District Property Value Study and do not state a private mineral-interest value.

Key takeaways for mineral owners

• The current PVS page links 2025 and 2024 final findings; the 2025 findings were certified on August 27, 2026.
• The current Reeves 2025 county page lists summary and deduction-detail routes but no Category G worksheet routes.
• The Reeves 2024 county page separately links Category G worksheets for Pecos-Barstow-Toyah ISD and Balmorhea ISD.
• The two worksheets posted for 2024 display G1 strata 2 through 5 and separate property-row, stratum-total, and category-total fields.
• The article reproduces no property identifier or property-specific value and makes no private mineral valuation or tax conclusion.

Public worksheet guide, not a mineral valuation. This article identifies the current official route to the two Reeves County 2024 Category G worksheets and explains their displayed structure. It reproduces no property identifier or property-specific value. It does not establish ownership, acreage, a property connection, appraisal-roll status, tax, protest rights, legal effect, market value, a private mineral-interest value, an offer, or a transaction result. MRX provides educational information and resources only and does not buy mineral rights.

The direct answer is: the Texas Comptroller’s Reeves County 2024 final-findings page routes to two separate Category G worksheets: one for Pecos-Barstow-Toyah ISD and one for Balmorhea ISD. Both pages display G1 strata 2 through 5, property-row labels, stratum totals, and a Category G totals table. Read them as two dated school-district study records, not as one countywide owner statement or a private mineral valuation.

Direct answer: keep five identity fields attached

Identity field	Record before reading the table	Stop before inferring
Findings year	2024 Final Findings	That the page is the newest overall PVS release
County	195 Reeves County	A connection to a particular owner or tract
School district	Pecos-Barstow-Toyah ISD or Balmorhea ISD	That the two worksheet rows may be merged
Category and stratum	Category G, G1, and the displayed stratum	A private mineral classification or value
Aggregation level	Property row, stratum total, or category total	That a total is a property-specific result

The School District Property Value Study overview explains that the PVS estimates school-district taxable property value and supports the distribution of state education funding. That purpose is the first boundary. A PVS worksheet is not a third-party offer model, a reserve report, a deed analysis, or a private mineral appraisal.

Resolve the 2025-versus-2024 date question first

The 2025 PVS Final Findings overview says the Comptroller certified the 2025 findings on August 27, 2026. The Reeves County 2025 final-findings index currently identifies the same two school districts but exposes only a School District Summary Worksheet and Deduction Detail under each one. It does not expose a Minerals Category Worksheet link.

The Reeves County 2024 final-findings index has a different link inventory. Under each school district, it includes a Minerals Category Worksheet in addition to summary, deduction, confidence-interval, stratified-ratio, field-study, productivity, and utilities routes.

That is why this article’s title says 2024. It describes the posted 2024 Category G worksheet pair. It does not say the 2024 PVS is the newest release or that the absence of a Category G link on the current Reeves 2025 page proves anything about an owner, property, category, appraisal, or tax result.

Follow the county index into two separate district pages

The 2024 county index separates:

1. 195-901 Pecos-Barstow-Toyah ISD, labeled as a split district; and
2. 195-902 Balmorhea ISD.

Each district has its own Category G route:

• 2024 Pecos-Barstow-Toyah ISD Category G Worksheet
• 2024 Balmorhea ISD Category G Worksheet

Do not copy a row or total from one page into the other. The district label, county, findings year, category, stratum, and aggregation level form the source identity.

Both pages display the same three structural layers

The two worksheets share a visible hierarchy:

Layer	Labels visible on the official pages	What the layer does not establish
Property rows	Property ID, Local Value, PTAD Value, Ratio	Owner identity, title, acreage, a private appraisal, or offer value
Stratum sections	CATEGORY G1 - STRATUM 2 through STRATUM 5, followed by stratum totals	That one stratum applies to an owner or that a row can be generalized to another property
Category totals	Sample Parcels, Stratum Parcels, sample and stratum value fields, Stratum Ratio, Category Ratio	A tax bill, market trend, reserve value, sale price, or recommendation

This article names the labels so a reader can orient within the official page. It intentionally omits the displayed property IDs and property-specific values. To evaluate a particular public record, use an authorized controlled workspace and verify the exact page, row, year, district, and official context.

Read sample fields and stratum fields as different evidence levels

The Category G totals table separates sample fields from stratum fields. Its headings include Sample Parcels, Stratum Parcels, Sample Local Value, Sample PTAD Value, Stratum Local Value, Stratum Ratio, Stratum PTAD Value, and Category Ratio.

Those labels should not be flattened into a single number. A sample-property row, a stratum total, a modeled stratum field, and a category ratio occupy different evidence levels. Preserve the heading attached to every observation. If a copied figure loses its heading, district, findings year, or aggregation level, stop and return to the official page.

The worksheet also displays a Comp Code column in its Category G totals area. This article records the label only. It does not decode a code, apply a ratio, recalculate a value, or decide whether a sampling or comparison method is appropriate.

A ratio label is not a private value conclusion

The official pages place ratio labels beside local and PTAD value fields. That structure belongs to the PVS and its school-district taxable-value purpose. It does not answer:

• who owns a mineral interest;
• whether a property row matches a deed, division order, lease, well, or owner;
• what acreage or decimal is correct;
• what a current appraisal-roll account states;
• what tax is due or whether an exemption applies;
• whether a protest is available or advisable;
• what reserves, production, commodity assumptions, or discount rate apply; or
• what a buyer should offer for a private mineral interest.

For the statewide definition boundary among G1, G2, and G3, use Texas Comptroller Category G1, G2, and G3 Mineral Classification Boundary Table. For a source-separated owner research log, use Reeves County Mineral Records: A Source-by-Source Search Log. Those articles own different jobs and should not be merged into the PVS worksheet reading path.

Use a seven-field worksheet citation record

Before retaining a Category G observation, record:

Field	Example of the required scope	Stop condition
Publisher	Texas Comptroller of Public Accounts	Stop if the issuer is unclear
Program	School District Property Value Study	Stop if the data is being presented as a private valuation
Findings year	2024	Stop if the year is missing or silently updated
County and code	Reeves County, 195	Stop if county identity is assumed from a copied row
School district	Exact district name and code	Stop if the two district pages are combined
Table layer	Property row, stratum, or category total	Stop if aggregation level is missing
Retrieval evidence	URL, access timestamp, retained hash, and bounded note	Stop if the observation cannot be reproduced

This citation record improves provenance. It does not validate a property connection or authorize publication of personal or property-specific data.

Controlled retrieval record

The six official HTML objects retained for this review total 760,522 bytes. Their individual hashes and roles are:

Object	Bytes	SHA-256 prefix	Role
PVS overview	132,561	d6c9a622d6fd	Program purpose and year routes
2025 final overview	140,044	07daabdf4bd2	Current certification context
Reeves 2025 index	118,636	767d992e87c0	Current Reeves link inventory
Reeves 2024 index	119,921	72854500f8dd	Two-district Category G routing
Pecos-Barstow-Toyah worksheet	125,482	a9558e6b5bfd	First district’s displayed structure
Balmorhea worksheet	123,878	1230ffd5134d	Second district’s displayed structure

Hashes identify the retrieved bytes; they do not prove that a statement is complete, that a record applies to an owner, or that the source will never change. Use the live official page for current work and preserve a new timestamp and hash when the evidence changes.

Evidence claim ledger and source status

Claim ID	Evidence label	Controlled observation	Boundary
C292-01	PROGRAM-PURPOSE	The PVS overview states a school-district taxable-value and education-funding purpose.	No private mineral valuation purpose is inferred.
C292-02	CURRENT-RELEASE	The 2025 final overview records August 27, 2026 certification.	The 2024 worksheet is not called the newest PVS release.
C292-03	LINK-INVENTORY	The Reeves 2025 index exposes summary and deduction routes for both districts, without Category G worksheet links.	Link absence is not converted into a property or appraisal conclusion.
C292-04	ROUTING-ONLY	The Reeves 2024 index links separate Minerals Category Worksheets for two school districts.	Routing does not validate a row, value, ratio, or owner.
C292-05	DISTRICT-SEPARATION	One worksheet belongs to Pecos-Barstow-Toyah ISD and one to Balmorhea ISD.	The pages are not merged.
C292-06	STRUCTURE-OBSERVATION	Both pages display G1 strata 2 through 5.	No stratum is assigned to a private interest.
C292-07	FIELD-LABEL	Both pages display property-row local value, PTAD value, and ratio labels.	Property IDs and property-specific values are not republished.
C292-08	AGGREGATION-LABEL	Both pages display sample, stratum, and category-total fields.	Aggregation levels are not flattened or applied.
C292-09	SOURCE-BOUNDARY	The worksheet structure serves the PVS context.	No ownership, tax, protest, legal, market, offer, or transaction conclusion is made.
C292-10	RETRIEVAL-EVIDENCE	Six controlled HTML objects total 760,522 bytes and have recorded SHA-256 identities.	File identity does not establish substantive applicability.

Retrieval, originality, and creative evidence

The rejected family-decision identity is not published. The replacement title, slug, and keyword were absent before implementation. The nearest canonical title is Karnes CAD 2024 Annual Report: Category G Parcel and Ratio-Study Table Crosswalk at token-Jaccard 0.2000. That article owns a local annual-report crosswalk; Article 292 owns the official Reeves PVS route and the two district worksheet structures.

All six current official HTML objects were retrieved and hash-locked. The two worksheet sources were independently checked for the exact district, G1 stratum, property-row, sample, stratum, and ratio labels used here. The straight-on two-folio hero and strict-overhead field-key image are materially different compositions. Deterministic typography adds the exact canonical title to the hero and the exact primary keyword to the in-body image. The hero is the canonical visible, Open Graph, Twitter, schema, featured, and share asset; the inline image is not a social asset.

Sources reviewed for this article

• Texas Comptroller School District Property Value Study overview
• Texas Comptroller 2025 PVS Final Findings overview
• Texas Comptroller Reeves County 2025 Final Findings index
• Texas Comptroller Reeves County 2024 Final Findings index
• Texas Comptroller 2024 Pecos-Barstow-Toyah ISD Category G Worksheet
• Texas Comptroller 2024 Balmorhea ISD Category G Worksheet

Use the current official page for the exact findings year, county, district, category, stratum, row, and aggregation level. Keep that public study record separate from owner, title, appraisal-roll, tax, protest, private-value, offer, and transaction evidence.

Frequently asked questions

Why does Reeves County have two Category G worksheets for 2024?

The official county index separates the final findings by school district and links one Minerals Category Worksheet for Pecos-Barstow-Toyah ISD and another for Balmorhea ISD.

Are the Reeves County Category G worksheets the latest PVS release?

No. The Comptroller certified 2025 final findings on August 27, 2026. The current Reeves 2025 county page lists summary and deduction-detail routes but no Category G worksheet routes, so this article precisely covers the posted 2024 worksheet pair.

What structure appears in both 2024 worksheets?

Both pages display G1 strata 2 through 5, property-row columns, stratum totals, and a Category G totals table with sample, stratum, and ratio labels.

Does a Category G ratio state the value of my mineral interest?

No. The worksheet belongs to a school-district taxable-value study. It does not identify your ownership, confirm a property connection, or state a private mineral-interest or offer value.

Can this article calculate a tax bill or support a protest?

No. It identifies public worksheet structure only and does not supply the property-specific account, exemptions, taxing-unit rates, procedural facts, deadlines, or professional analysis required for those questions.

Sources reviewed for this article

• Texas Comptroller School District Property Value Study overview (accessed 2026-08-31)
• Texas Comptroller 2025 PVS Final Findings overview (accessed 2026-08-31)
• Texas Comptroller Reeves County 2025 Final Findings index (accessed 2026-08-31)
• Texas Comptroller Reeves County 2024 Final Findings index (accessed 2026-08-31)
• Texas Comptroller 2024 Pecos-Barstow-Toyah ISD Category G Worksheet (accessed 2026-08-31)
• Texas Comptroller 2024 Balmorhea ISD Category G Worksheet (accessed 2026-08-31)