Catalyzes the reduction of tatronate semialdehyde to D-glycerate. (R)-glycerate + NADP(+) = 2-hydroxy-3-oxopropanoate + H(+) + NADPH (R)-glycerate + NAD(+) = 2-hydroxy-3-oxopropanoate + H(+) + NADH Carbohydrate acid metabolism; galactarate degradation; D-glycerate from galactarate: step 3/3. Belongs to the HIBADH-related family. 2-hydroxy-3-oxopropionate reductase subfamily.