TX HB32

Renames the "effective tax rate" to the "no-new-revenue tax rate" throughout the Texas Tax Code and related statutes to more clearly describe the rate that would generate the same revenue as the prior year from existing properties

Creates a Property Tax Administration Advisory Board of at least six members appointed by the comptroller—representing taxpayers, appraisal districts, school districts, and other taxing units—to advise on improving the property tax system, best practices, and complaint resolution

Requires each appraisal district to maintain a publicly accessible, searchable property tax database showing each property's value, applicable tax rates (no-new-revenue, rollback, and proposed), estimated tax amounts under each rate, and dates of public hearings and tax rate adoption meetings by all relevant taxing units

Establishes special appraisal review board panels in counties with 1 million or more population to hear protests on properties valued at $50 million or more, with panel members required to hold advanced professional qualifications (e.g., JD, MBA, CPA, MAI designation, or 20+ years of property tax experience)

Strengthens property owner protections by prohibiting the appraisal review board from raising a property's appraised value above the amount in the appraisal records, eliminating charges for copies of evidence provided before protest hearings, requiring at least 8 hours of classroom training for ARB members, and mandating comptroller-prescribed electronic tax rate calculation forms that must be certified before a taxing unit may adopt a rate