The 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 and sets the budget for the Appraisal District.

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.

The Board of Directors are appointed/nominated and voted in by the taxing units that participate in the CAD.  They serve two year terms.   

The County Tax Assessor/Collector is on the board as a nonvoting member (unless they were appointed and voted in by the taxing units).