There are three main parts to the property tax system in Texas: An appraisal district in each county sets the value of property each year. A chief appraiser is the chief administrator and operates the appraisal office.nA citizen board, called the appraisal review board, settles any disagreements between a property owner and the appraisal district about a property value.nLocal taxing units city, county, school and special districts decide how much money they will spend by adopting a budget. Next, the units set tax rates that will raise the revenue necessary to fund their budgets. The adopted budgets and the tax rates set to fund the budgets determine the total amount of taxes that a person will pay.