Charles Ellicott Commentary 2 Kings 17:1

"In the twelfth year of Ahaz king of Judah began Hoshea the son of Elah to reign in Samaria over Israel, [and reigned] nine years." — 2 Kings 17:1 (ASV)

THE REIGN OF HOSHEA, THE LAST KING OF SAMARIA. THE FALL OF SAMARIA. CAPTIVITY OF ISRAEL, AND RE-PEOPLING OF THE LAND BY FOREIGNERS.

In the twelfth year of Ahaz. —If Pekah reigned thirty years (see Note on 2 Kings 15:27), and Ahaz succeeded in Pekah’s seventeenth year (2 Kings 16:1), Ahaz must have reigned thirteen years concurrently with Pekah. Hoshea, therefore, succeeded Pekah in the fourteenth year of Ahaz.

Began Hoshea. —See the inscription of Tiglath Pileser, quoted at 2 Kings 15:30, according to which, Hoshea (A-u-si-ha) only mounted the throne as a vassal of Assyria. On the news of the death of Tiglath, he probably refused further tribute.