TX HB2432

Requires property tax appraisers who are not chief appraisers or licensed appraisers to complete educational qualifications similar to those for appraiser trainees before registration

Reduces the lookback period for erroneously allowed exemptions from five years to three years for real property and two years for personal property, and reduces late rendition penalties from 10% to 5% with mandatory waiver for first-time offenders

Expands agricultural use definitions to include hydroponic farming and allows land previously used for solar or wind power facilities to requalify for agricultural appraisal after those facilities cease operation

Requires appraisal districts to provide free ombudsman assistance to property owners age 65 and older, and mandates notices of appraised value separately list the market value of each structure on real property

Strengthens property owner protections in tax appeals by prohibiting appraisal districts from filing counterclaims or seeking affirmative relief, extending petition filing deadlines to September 1 of the order year, requiring courts to grant at least one six-month continuance upon request, and adding a new unequal appraisal standard based on 110% of the lowest comparable property value