H.B. No. 2432 is a comprehensive bill that amends various sections of the Texas Tax Code, Occupations Code, and Government Code to improve the processes and regulations surrounding ad valorem taxation. Key provisions include the introduction of educational requirements for individuals seeking registration in appraisal, assessment, or collection roles, and mandates for the comptroller to conduct thorough studies on property values in school districts. The bill also allows property owners to appoint different agents for tax purposes in different years without revoking previous designations. Additionally, it establishes new guidelines for penalties related to delinquent property reports, including a waiver for first-time offenders, and recognizes hydroponic farming as an agricultural use for tax purposes.

The bill further streamlines the property tax appeal process by requiring property owners 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 the timeline for filing petitions and ensures property owners can appeal even if they no longer own the property during the tax year in question. Other amendments include restrictions on appraisal districts regarding counterclaims, clarifications on the discovery process, and limitations on the financial information that can be requested during appeals based on unequal appraisal claims. Overall, these changes aim to enhance the efficiency, transparency, and fairness of property taxation and appraisal processes in Texas.

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 (Tax Code 31, Occupations Code 1151, Tax Code 22, Government Code 403, Tax Code 42, Tax Code 6, Tax Code 41, Tax Code 1, Tax Code 21, Tax Code 5, Tax Code 23, Tax Code 26, Tax Code 25, Tax Code 33, Tax Code 11)