The property tax appeal process is the taxpayer's way of ensuring a checks and balance system is working in the place it has the most impact; locally.  The appraisal district holds an enourmous amount of power, and without the appeal process, this power can run rampant, unchecked.  The only threat to this power is the voice of the taxpayer, through protest and voting in local elections. 

As landowners, it is our duty to ensure that land rights are protected, and that property taxes do not become so oppressive that they become a rent on an asset that is already owned.  The founding fathers of this nation established in our constitution these land rights and it is our duty protect those rights.  If we don't, who will?