Why Reeves CAD Has No 2025 Ratio-Study Worksheet

Direct answer for mineral owners

The official Texas Comptroller 2025 appraisal-district ratio-study findings list does not include 195 Reeves. Reeves appears instead in the official 2025 MAP review list, consistent with the statewide MAP-versus-SDPVS/ADRS cycle. For an official Reeves appraisal-district ratio-study worksheet in the controlled source set, use the 2024 findings route. The 2025 omission does not show missing data or any property-level result.

Key takeaways for mineral owners

• The official 2025 findings page publishes a studied-district list with no 195 Reeves entry.
• The official 2025 MAP results page includes Reeves; that listing supplies cycle context, not a mineral-property result.
• Texas Comptroller guidance says each appraisal district receives an ADRS at least once every two years rather than every district appearing every year.
• The official 2024 findings page includes the 195 Reeves worksheet route.
• The absence of a 2025 district row is not evidence about a mineral account, appraisal, tax, protest, private value, offer, or sale.

Study-set routing, not a mineral-property finding. This page explains where Reeves appears in two official Texas Comptroller program lists. It does not identify an owner, parcel, mineral account, title, acreage, lease, well, production interest, appraisal notice, tax bill, protest result, market value, private mineral-interest value, offer, buyer action, or transaction result. MRX provides educational information and resources only and does not buy mineral rights.

The direct answer is: the official 2025 appraisal-district ratio-study findings list does not include 195 Reeves, so that publication set has no Reeves district worksheet. Reeves appears instead in the official 2025 Methods and Assistance Program list. Texas Comptroller guidance explains that appraisal districts move through a two-year review-and-study cycle rather than every district receiving both programs every year.

For the Reeves appraisal-district ratio-study worksheet in this controlled source set, use the official 2024 findings route. The 2025 omission is a study-set fact. It is not evidence that a mineral record is missing or that any property value changed.

Direct answer: the 2025 findings list has no 195 Reeves row

The Texas Comptroller 2025 Appraisal District Ratio Study findings page identifies itself as 2025 Tax Year Findings and says the information was published on January 30, 2026 in compliance with Tax Code Section 5.10. Under Appraisal Districts Studied, it presents the districts included in that publication set.

195 Reeves does not appear in that list. The controlled page capture contains no Reeves link, no 195 district entry, and therefore no route to a 2025 Reeves appraisal-district summary worksheet.

That is the full negative claim. It does not say the website lost a file, the district failed to submit something, a mineral account is absent, or a property record changed. It says only that Reeves is not one of the appraisal districts studied in the published 2025 ADRS list.

Reeves appears in the separate 2025 MAP list

The Texas Comptroller 2025 MAP Review Results page says the listed appraisal-district MAP reviews were completed in 2025. Reeves appears in that list.

MAP and ADRS are different programs. The MAP page routes to a review report. The ADRS findings page routes to district ratio-study worksheets. A Reeves entry on the MAP page should not be copied into the ADRS list, and the MAP report should not be described as a ratio-study worksheet.

This page uses the Reeves MAP listing only as cycle context. For the internal findings and recommendations in that review, use the dedicated Reeves MAP article. Article 296 does not reproduce or reinterpret those results.

The statewide cycle explains the route

The Texas Comptroller Property Tax System Basics page says PTAD performs MAP reviews of all appraisal districts every two years, reviews approximately half of the districts each year, and subjects school districts in counties not receiving a MAP review that year to an SDPVS and ADRS.

The Property Tax Data Reports and Surveys page states the ADRS cadence another way: Tax Code Section 5.10 requires the Comptroller to conduct a ratio study measuring each appraisal district at least once every two years and publish the results. It also says the published results cover each appraisal district studied that year.

Read together, those official descriptions support a narrow routing conclusion:

1. the 2025 MAP list includes Reeves;
2. the 2025 ADRS findings list does not include Reeves; and
3. the ADRS requirement is at least once every two years, not a Reeves worksheet in every annual publication set.

This is not a claim about how Reeves CAD performed. It is not a trend analysis. It does not establish why any individual record was selected, excluded, appraised, or taxed.

Use the 2024 findings route for the Reeves worksheet

The Texas Comptroller 2024 Appraisal District Ratio Study findings page identifies the prior tax-year publication set and includes 195 Reeves in its studied-district list. That entry links to the Reeves appraisal-district summary worksheet.

Use Reeves CAD 2024 Ratio Study: 66 Category G Ratios when the task is to read the displayed aggregate Category G row. That article owns the row labels and figures. Article 296 owns only the year-to-program routing question and does not repeat those fields.

A citation-ready route should preserve:

Route field	Required entry
Program	Appraisal District Ratio Study
Findings set	2024 Tax Year Findings
District link	195 Reeves
Worksheet type	Appraisal District Summary Worksheet
Retrieval evidence	Official landing page and linked district route
Limitation	No owner- or property-level inference

Do not silently change the route year to 2025 merely because the page is being accessed in 2026. The study year, publication date, page-access date, and any worksheet update label are separate fields.

What the missing 2025 route does not prove

No Reeves entry in the 2025 findings list does not prove any of the following:

• that a Reeves mineral account or appraisal record is missing;
• that Reeves CAD omitted a property from its local roll;
• that a named property increased or decreased in value;
• that an appraisal is correct or incorrect;
• that a tax amount or protest outcome changed;
• that a private mineral interest has a particular value;
• that an offer, buyer, sale, or transaction outcome is supported; or
• that 2024 and 2025 study figures should be combined or trended.

Those conclusions require different records and different authority. A statewide publication list cannot establish property ownership, title, acreage, decimal interest, production, burdens, appraisal correctness, tax liability, private market value, or a transaction result.

A repeatable missing-record check

When a year-specific district worksheet cannot be found, preserve the search in this order:

1. Record the exact program and tax year being searched.
2. Open the official annual findings landing page.
3. Confirm the page labels its district links as the districts studied.
4. Search for the district number and district name separately.
5. Record whether a link is present without inventing a reason for absence.
6. Check the official MAP year list for cycle context.
7. Use the statewide basics and reports pages for the program cadence.
8. Locate the closest official findings year that actually contains the district route.
9. Keep any worksheet fields in the separate article that owns that record.
10. Stop before making an owner, property, appraisal, tax, value, offer, or transaction inference.

This sequence creates an auditable answer to a retrieval question. It does not transform absence into a substantive property finding.

Keep the adjacent Reeves records in their lanes

Use Reeves CAD 2025 MAP Review: Four Passes and Two Recommendations for the review report’s internal results. Article 296 cites only the Reeves entry in the official 2025 MAP list.

Use Reeves County 2024 Category G Worksheets: Two ISDs, Strata, and Ratios for the school-district PVS worksheet structures. Use Reeves County 2025 Preliminary PVS: Two Category G Totals for the two preliminary PVS summary routes. Use Reeves County Mineral Records: A Source-by-Source Search Log for clerk, CAD, GLO, and RRC retrieval separation.

Those pages answer different jobs. Article 296 is the missing-year route explanation only.

Controlled retrieval record

Five official source objects were retrieved on August 31, 2026 and retained as 651,810 controlled bytes.

Source object	Bytes	SHA-256 prefix	Role
2025 ratio-study findings	129,567	df71a9be2123	2025 study set and no Reeves route
2025 MAP review results	129,458	a70f63d866da	Reeves MAP-list entry
Property Tax System Basics	131,798	654ef614634a	Program-cycle relationship
Property Tax Data Reports	131,568	1213cab5f9ae	At-least-once-every-two-years cadence
2024 ratio-study findings	129,419	bcdebb9f7c70	195 Reeves worksheet route

Claim ledger and stop conditions

Claim ID	Supported statement	Allowed evidence label	Stop condition
C296-01	2025 findings identify the 2025 tax year and January 30, 2026 publication date	STUDY-SET-IDENTITY	Do not call publication date a property effective date
C296-02	The 2025 studied-district list has no 195 Reeves entry	NEGATIVE-ROUTE-CHECK	Do not claim a missing local record or submission failure
C296-03	Reeves appears in the 2025 MAP results list	PROGRAM-ROUTE	Do not reproduce or reinterpret MAP report findings
C296-04	Comptroller basics describe the MAP-versus-SDPVS/ADRS cycle	PROGRAM-CADENCE	Do not convert cadence into a performance conclusion
C296-05	ADRS covers each district at least once every two years	STATUTORY-CADENCE	Do not promise a specific future publication date
C296-06	The 2024 findings list includes 195 Reeves	PRIOR-YEAR-ROUTE	Do not reproduce Article 295’s aggregate row

Research scope and review boundaries

Before using a study route in an owner-specific review, verify the owner, legal description, county, interest type, decimal, effective date, production relationship, and purpose from separate authoritative records. This article supplies none of those facts.

If the question concerns an appraisal notice, tax amount, protest deadline, legal title, or transaction, use the responsible official office or qualified adviser. Do not use a statewide study-cycle article as a substitute.

Sources reviewed for this article

• Texas Comptroller: 2025 Appraisal District Ratio Study Findings
• Texas Comptroller: 2025 MAP Review Results
• Texas Comptroller: Property Tax System Basics
• Texas Comptroller: Property Tax Data Reports and Surveys
• Texas Comptroller: 2024 Appraisal District Ratio Study Findings

Related mineral-rights research guides

• Texas Mineral Rights Guide
• Reeves CAD 2024 Ratio Study: 66 Category G Ratios
• Reeves CAD 2025 MAP Review: Four Passes and Two Recommendations
• Reeves County Mineral Records: A Source-by-Source Search Log

Educational information only. This article explains official study-set routing and source boundaries. It is not legal, tax, appraisal, engineering, investment, or financial advice; it is not a title opinion, property valuation, offer, or transaction recommendation. Verify owner-specific facts with the responsible office and qualified advisers. MRX provides educational information and resources only and does not buy mineral rights.

Frequently asked questions

Does the official 2025 ratio-study list include 195 Reeves?

No. The Texas Comptroller 2025 Tax Year Findings page presents the appraisal districts studied and contains no 195 Reeves entry.

Where does Reeves appear in the official 2025 records?

Reeves appears in the Texas Comptroller 2025 MAP Review Results list. That is a different program and is used here only to explain the study-cycle route.

How often must an appraisal district receive an ADRS?

The Texas Comptroller reports page says Tax Code Section 5.10 requires a ratio study for each appraisal district at least once every two years.

Which official findings page contains a Reeves ratio-study worksheet route?

The official 2024 Tax Year Findings page includes the 195 Reeves link to its appraisal-district summary worksheet.

Does no 2025 Reeves row mean a mineral account lost value or has missing data?

No. The omission identifies the statewide study set for that year. It does not establish a missing account, appraisal change, tax result, protest result, private value, offer, or transaction outcome.

Sources reviewed for this article

• Texas Comptroller 2025 Appraisal District Ratio Study Findings (accessed 2026-08-31)
• Texas Comptroller 2025 MAP Review Results (accessed 2026-08-31)
• Texas Comptroller Property Tax System Basics (accessed 2026-08-31)
• Texas Comptroller Property Tax Data Reports and Surveys (accessed 2026-08-31)
• Texas Comptroller 2024 Appraisal District Ratio Study Findings (accessed 2026-08-31)