Reeves County Appraisal Protest

If you wonder how a Reeves County tax appraisal protest goes, here is my experience:

After extensive research of the appraisal process and documentation from the Reeves County Appraisal staff, its website, and the RRC GIS Map, I discovered that all the sales properties provided as ‘comparable’ have oil and gas activities, utilities, commercial, residential, industrial and/or agricultural development activity or plans for such—unlike my spec of barren wasteland in one of the most isolated areas in the county. Of those, only 3 are in the designated market area and clearly in different categories.

While the 2023 Reeves Land Pricing Schedule does adjust for the number of acres, it does not adjust for the differences in location, usage, access, and market area. In fact, it shows the same value for all market areas and all categories, effectively eliminating the appraisal standards for “relevance, reliability, and rightness”.

As for comparing values with adjacent properties, of the 36,000 pdf pages in the 2022 appraisal roll, I was able to find 23 in my block and section. However, the size of the roll and limits of my computer and printer prevented me from accessing all but 8. Of those, the market value per acre ranges from $250-$1,263, clearly unequal valuation.

After about 15 minutes, including brief statements from me and an agent of the RCAD, the ARB, dismissed my request for reappraisal without meaningful consideration or discussion.


I am impressed by your research as I had only noted this by empirical data. It seems that Reeves is not basing surface valuations based on true market value but just to maximize revenues. As so many surface owners live outside of the county, the appraisal office does not need to respond to complaints about inaccuracy in surface values. My experience in personal protest in another county is that the boards generally reject individual objections and more responsive to professional appraisal protest companies. The county is forced to use independent appraisal company for producing mineral valuations and the statute mandates it be based on actual production and prices and engineering projections. And the oil companies are also on top of economic well life projections. Thank you for sharing your experience.

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