Yes. If the person you are authorizing is not a co-owner listed on the deed and is a licensed property tax consultant (also called an agent), you must provide written authorization on the Comptroller’s mandated Authorization of Agent form. It must be , signed by you, the property owner, naming the person to represent you. The person you select should be able to discuss the property from personal knowledge and should file the form as soon as possible. At the very least, the person must bring the appropriate form to the ARB hearing.
If the person you wish to represent you is not a licensed property tax consultant, there must be some legal authorization that allows the person to speak on your behalf (power of attorney or licensed attorney). Similarly, the person you select should be able to discuss the property from personal knowledge.
You may bring someone with you to the hearing that can speak during the hearing. However in this circumstance you must be present to identify on the record that the person is speaking on your behalf.