Appraisal District Board of Directors Role in the Property Tax System

The local property tax system follows the principle of checks and balances. An appraisal district board of directors hires the chief appraiser, sets the budget, and appoints the appraisal review board members. The directors have no authority to set values or appraisal methods. The chief appraiser carries out the appraisal district’s legal duties, hires the staff, makes the appraisals, and operates the appraisal office.