How do I submit evidence by affidavit if I can't attend my Texas ARB hearing?

Texas homeowners do not have to appear in person to protest. The law lets you make your case in writing.

The right to appear by affidavit. Under Tex. Tax Code §41.45, a property owner who is protesting may offer evidence or argument by written affidavit without appearing in person at the hearing. The ARB must consider the affidavit just as it would in-person testimony.

The form. The Texas Comptroller publishes Form 50-283, the Property Owner's Affidavit of Evidence, for exactly this purpose. You state your opinion of value, attach your evidence (comparable sales, equal-and-uniform comparables, photos, repair estimates, a corrected property record), and sign before a notary.

How to use it: 1. Complete Form 50-283, attach every exhibit you would have presented in person, and clearly state the value you are requesting. 2. Have it notarized — it is a sworn statement. 3. Deliver it to the ARB before the hearing. Confirm your appraisal district's exact deadline and delivery method; some require it a set number of days ahead. 4. Still request the district's evidence under Tex. Tax Code §41.461 so you can address their comparables inside your affidavit.

Trade-offs. An affidavit is ideal if travel, work, or distance prevents you from attending, and it preserves your full protest. But you give up the back-and-forth of a live hearing — you can't react to the district's presentation in real time. Because of that, make your affidavit thorough and self-explanatory, anticipating the district's likely comparables.

Other remote options. Many districts also allow phone or video hearings; the Texas Comptroller describes telephone and remote participation as available options. If you'd rather respond live, ask your ARB about a phone or video hearing instead of an affidavit.