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 responsibilities for the board include:

• Appointing the chief appraiser
• Contract review and approval
• Adopting the annual budget
• Ensuring the CAD is audited regularly
• Lawsuit review
• Appointing the Taxpayer Liaison Officer
• Among others…

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

The FBCAD BOD has no authority to appraise property, adjust appraisals, grant or deny exemptions, set tax rates, or any other action to do with valuing properties.