Texas Tax Code - TAX § 41A.04. Contents of Request Form

(1) a brief statement that explains the basis for the property owner's appeal of the appraisal review board order;

(2) a statement of the property owner's opinion of the appraised or market value, as applicable, of the property that is the subject of the appeal;  and

(3) any other information reasonably necessary for the comptroller to process the request and appoint an arbitrator.