Appraisal districts are established in each county and are
responsible for appraising property in the district for ad valorem tax purposes.
Appraisal districts appraise property for all taxing units in the district. Each
appraisal district is governed by a BOARD OF DIRECTORS elected by participating taxing
units.
The appraisal district BOARD OF DIRECTORS is the governing
body of the appraisal district. Board members select the chief appraiser, adopt
the annual district budget, appoint an ARB, and make sure that the district
follows policies and procedures set by law. The board does not appraise
property or make decisions that affect the appraisal records.
Each appraisal district board of directors also appoints an
appraisal review board or ARB. The appraisal review board hears property owner
protests, taxing unit challenges, and correction motions, and approves the
records to create the district's appraisal roll.