There must be a single Appraisal Review Board for each appraisal district. In order to understand how the Texas property tax system functions, you need to be able to identify the political subdivisions, public officials, and governmental agencies that administer the system. We will describe specific roles and responsibilities of these entities throughout the text. At this point, it is important that you simply know who and what they are. Appraisal Districts 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. This board establishes an appraisal office. Unit II describes the responsibilities of the appraisal districts in greater detail. 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. Unit II covers an ARB's responsibilities in greater depth.