H.B. No. 2432 is a legislative bill that amends various sections of the Texas Tax Code, Occupations Code, and Government Code, with a primary focus on enhancing ad valorem taxation and property appraisal processes. The bill introduces new educational requirements for individuals seeking registration in appraisal, assessment, or collection roles, and mandates the comptroller to conduct comprehensive studies on property values in school districts. It also allows property owners to appoint different agents for tax years without revoking previous designations and requires the chief appraiser to designate an independent ombudsman to assist elderly property owners. Additionally, the bill clarifies the treatment of hydroponic farming products and establishes penalties for delinquent property reports, while allowing waivers for first-time offenders.

Further amendments streamline the property tax appeal process by modifying timelines and procedures for property owners appealing appraisal review board orders. Key changes include a requirement for an amended petition to be filed within 90 days of receiving notice of a final order, and the option for property owners to appeal to the State Office of Administrative Hearings (SOAH) or seek Binding Arbitration if their district court appeal is dismissed. The bill also prohibits appraisal districts from bringing counterclaims in appeals and clarifies that property owners do not need to be registered to do business in Texas to file an appeal. Specific deadlines for discovery and expert witness designations are established, and the district court is restricted from determining a property’s appraised value to be greater than what is shown in the appraisal records. 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 22, Tax Code 1, Tax Code 33, Tax Code 26, Occupations Code 1151, Tax Code 23, Tax Code 5, Tax Code 42, Tax Code 25, Tax Code 41, Tax Code 6, Government Code 403, Tax Code 31, Tax Code 21, Tax Code 11)