Bill Text: TX HB2392 | 2025-2026 | 89th Legislature | Introduced

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Bill Title: Relating to the payment in installments of ad valorem taxes on a residence homestead.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2025-02-04 - Filed [HB2392 Detail]

Download: Texas-2025-HB2392-Introduced.html

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By: Martinez Fischer H.B. No. 2392

A BILL TO BE ENTITLED
AN ACT
relating to the payment in installments of ad valorem taxes on a
residence homestead.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. The heading to Section 31.031, Tax Code, is
amended to read as follows:
Sec. 31.031. INSTALLMENT PAYMENTS OF [CERTAIN HOMESTEAD]
TAXES ON RESIDENCE HOMESTEADS AND ON CERTAIN PROPERTY OF DISABLED
VETERANS.
SECTION 2. Sections 31.031(a), (a-1), and (a-2), Tax Code,
are amended to read as follows:
(a) This section applies only to[:
[(1)] an individual who is[:
[(A) disabled or at least 65 years of age; and
[(B)] qualified for an exemption under Section
11.13, [Section 11.13(c); or
[(2) an individual who is:
[(A) a disabled veteran or the unmarried
surviving spouse of a disabled veteran; and
[(B) qualified for an exemption under Section]
11.132, or 11.22.
(a-1) An individual to whom this section applies may pay a
taxing unit's taxes imposed on property that the person owns and
occupies as a residence homestead or for which the person receives
an exemption under Section 11.22 in 10 [four] equal installments
without penalty or interest if the first installment is paid before
the delinquency date and is accompanied by notice to the taxing unit
that the person will pay the remaining taxes in nine [three] equal
installments. Each of the remaining nine installments must be paid
before the first day of each month for each of the nine months
following the date on which the first installment is paid. [If the
delinquency date is February 1, the second installment must be paid
before April 1, the third installment must be paid before June 1,
and the fourth installment must be paid before August 1. If the
delinquency date is a date other than February 1, the second
installment must be paid before the first day of the second month
after the delinquency date, the third installment must be paid
before the first day of the fourth month after the delinquency date,
and the fourth installment must be paid before the first day of the
sixth month after the delinquency date.]
(a-2) Notwithstanding the deadline prescribed by Subsection
(a-1) for payment of the first installment, an individual to whom
this section applies may pay the taxes in 10 [four] equal
installments as provided by Subsection (a-1) if the first
installment is paid and the required notice is provided before the
first day of the first month after the delinquency date.
SECTION 3. This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 4. This Act takes effect January 1, 2026.