What is the Dallas Central Appraisal Districts role in the tax system?
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; • an Appraisal Review Board settles disagreements between property owners and the appraisal district about property values and exemptions; they also make determinations on challenges initiated by taxing units; • local taxing units, which include the county, city, school district, and other special districts, decide how much money they will spend. This, in turn, determines the total amount of taxes that property owners must pay.
