While the board doesn't set property values or decide individual appraisals, it does hire the chief appraiser, adopt the district's annual budget and reappraisal plan, and appoint the Appraisal Review Board, which hears property owners' protests.

Because the board controls the budget and hires the chief appraiser, it shapes how the district operates.

That makes the board an important check on the appraisal process for Midland homeowners and businesses. Its choices about staffing, transparency, and who serves on the Appraisal Review Board affect how fairly and responsively the district treats taxpayers.