House Bill No. 2432 proposes significant amendments to the Texas Tax Code regarding ad valorem taxation, focusing on enhancing the appraisal process and improving transparency. Key changes include the introduction of educational requirements for applicants in appraisal, assessment, or collection roles, and the mandate for the comptroller to conduct studies on the taxable value of properties in school districts. The bill also allows property owners to designate different agents for tax representation in different years without revoking previous designations. Additional provisions address penalties for delinquent filings, confidentiality of property reports, and the appraisal of properties used for hydroponic farming, while also establishing criteria for land previously used for solar or wind power facilities to regain open-space land status if returned to agricultural use.

Further amendments streamline the appeal process for property owners, including a deadline for filing amended petitions and provisions for appealing to the State Office of Administrative Hearings (SOAH) or seeking binding arbitration. The bill clarifies the rights of property owners during the protest process, allowing electronic evidence submission and in-person hearings. It also sets rules for trial dates and limits the discovery of financial information in certain appeals. Overall, the bill aims to enhance the efficiency and fairness of property taxation processes in Texas, providing greater protections and clarity for property owners while ensuring accurate appraisal practices. The bill is 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 (Tax Code 1, Tax Code 26, Occupations Code 1151, Tax Code 23, Tax Code 21, Tax Code 33, Tax Code 25, Tax Code 22, Tax Code 11, Tax Code 42, Government Code 403, Tax Code 41, Tax Code 31, Tax Code 6, Tax Code 5)