Appraisal districts are responsible for appraising property for property tax purposes for each taxing unit that imposes property taxes on property in the appraisal district. An appraisal district is established in each county and has the same boundaries as the county’s boundaries. An appraisal district is a political subdivision of the state that is governed by a board of directors. Voting member taxing units are entitled to vote on the appointment of members to the board of directors.
The board of directors has required duties and authority under Texas law. Tax Code Chapter 6 contains much of the statutory authority for boards of directors. The Comptroller’s office provides the Appraisal District Director's Manual (PDF) and training video as tools to assist board members in administering their duties. Board members, however, should consult legal counsel with any questions regarding their duties or authority.
In 2015, the Texas Legislature passed House Bill 855, which requires state agencies to publish a list of the three most commonly used Web browsers on their websites. The Texas Comptroller’s most commonly used Web browsers are Google Chrome, Microsoft Internet Explorer and Apple Safari.