Ablative material response codes currently in use consider local thermal equilibrium between the solid phases and the pyrolysis gases. For typical entry conditions, this hypothesis may be justified by the fact that the thermal Peclet number within the pores is small, which is a necessary condition for thermal equilibrium in non-reactive materials. However, the validity of this analysis may fall under some circumstances. The thermal Peclet number may become large due to high pyrolysis gas velocities. Additional physical phenomena not accounted for in the Peclet analysis may become non-negligible, such as the change of enthalpy due to chemical reactions. The objective of this study is two-fold. First, a detailed two temperature material response model for porous reactive materials is presented. This model has been implemented and made available in the Porous material Analysis Toolbox based on OpenFOAM (PATO). Second, the model is applied to the Theoretical Ablative Composite for Open Testing (TACOT) in a wide range of conditions to assess the true range of validity of the thermal equilibrium hypothesis. Simulations are carried out on the Stardust and Mars Science Laboratory (MSL) atmospheric entries. The main design variables have been monitored and compared between the two models: temperature evolution and species concentration within the material, pyrolysis gas blowing rate, extension of the pyrolysis zone, and wall recession due to ablation. Results show that under chemical equilibrium conditions, no significant deviation in the monitored quantities are observed, while under chemical non-equilibrium conditions there is a large impact on the species concentration.