When the Texas Legislature enacted the Tax Code in 1979, it created the central appraisal district (CAD) system wherein one district would be responsible for valuing property in each Texas county.

Governance of the CAD was given to a board of directors elected by the taxing entities it serves. Board members are unpaid.

The Texas Property Tax Code, Chapter 6 details in full the responsibilities of the FBCAD Board of Directors.

The Board of Directors of the Fort Bend Central Appraisal District has no authority to appraise property, adjust appraisals, grant or deny exemptions, set tax rates, or any other action to do with valuing properties.