Which party must approve a change in property assessment during the tax protest process?

The correct choice is that the county property appraiser must approve a change in property assessment during the tax protest process. This is because the county property appraiser is responsible for determining the assessed value of properties within the jurisdiction. When a property owner has concerns about their assessment, they can file a protest. However, any adjustments to the assessed value are ultimately made by the county property appraiser, who has the authority to review and modify property assessments based on the information presented during the protest process.

While the property owner initiates the protest, and the value adjustment board may play a role in hearing the case, the final responsibility for making changes lies with the county property appraiser. Thus, their approval is crucial for any adjustments to be officially enacted. The state government does not typically involve itself directly in individual property assessments, so that option does not apply in this context.