John Gill Commentary 2 Kings 15:32

"In the second year of Pekah the son of Remaliah king of Israel began Jotham the son of Uzziah king of Judah to reign." — 2 Kings 15:32 (ASV)

In the second year of Pekah, the son of Remaliah king of
Israel, began Jotham the son of Uzziah king of Judah to reign.
Pekah began to reign in the fifty second year of Azariah, or Uzziah, which was his last year (2 Kings 15:27), and which was the first of Pekah; Uzziah reigned full fifty two, and then Jotham succeeded, which was the beginning of the second of Pekah.