H.B. No. 2432 amends various sections of the Texas Tax Code to improve the appraisal and property taxation processes. It introduces educational requirements for individuals seeking registration in appraisal, assessment, or collection roles, particularly for those without chief appraiser or licensed appraiser status. The bill mandates comprehensive studies on property values in school districts and allows property owners to designate multiple agents across different tax years. Additionally, it establishes an independent ombudsman to assist elderly property owners, includes hydroponic farming in agricultural use definitions, and allows property owners to protest appraised values for structures and land separately.

The bill also streamlines the appeals process for property owners, requiring them to file amended petitions within 90 days of receiving a final order and allowing appeals to the State Office of Administrative Hearings (SOAH) or binding arbitration if district court appeals are dismissed or delayed. It clarifies that property owners do not need to be registered to do business in Texas to file an appeal and sets specific deadlines for discovery and expert witness designation. Other provisions address the handling of refunds and trial continuances, aiming to enhance transparency and fairness in the property tax system. The changes are set to take effect on January 1, 2026.

Statutes affected:
Introduced: Occupations Code 1151.152, Government Code 403.302, Tax Code 1.111, Tax Code 5.07, Tax Code 6.052, Tax Code 11.161, Tax Code 11.24, Tax Code 11.43, Tax Code 11.4391, Tax Code 21.10, Tax Code 22.27, Tax Code 22.28, Tax Code 22.30, Tax Code 23.01, Tax Code 23.51, Tax Code 23.52, Tax Code 25.19, Tax Code 25.25, Tax Code 26.09, Tax Code 26.17, Tax Code 31.01, Tax Code 33.41, Tax Code 41.07, Tax Code 41.43, Tax Code 41.45, Tax Code 41.47, Tax Code 41.66, Tax Code 41.67, Tax Code 42.01, Tax Code 42.21, Tax Code 42.225, Tax Code 42.226, Tax Code 42.23, Tax Code 42.26, Tax Code 42.41, Tax Code 42.02 (Government Code 403, Tax Code 5, Tax Code 42, Tax Code 1, Occupations Code 1151, Tax Code 11, Tax Code 33, Tax Code 41, Tax Code 23, Tax Code 25, Tax Code 31, Tax Code 22, Tax Code 21, Tax Code 6, Tax Code 26)