Bill Text: TX HB254 | 2025-2026 | 89th Legislature | Introduced


Bill Title: Relating to the eligibility of an individual to pay the ad valorem taxes imposed on the individual's residence homestead in installments.

Spectrum: Partisan Bill (Democrat 1-0)

Status: (Introduced) 2024-11-12 - Filed [HB254 Detail]

Download: Texas-2025-HB254-Introduced.html
  89R3887 LHC-D
 
  By: Lopez of Bexar H.B. No. 254
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the eligibility of an individual to pay the ad valorem
  taxes imposed on the individual's residence homestead in
  installments.
         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 RESIDENCE [CERTAIN]
  HOMESTEAD TAXES.
         SECTION 2.  Sections 31.031(a-1) and (a-2), Tax Code, are
  amended to read as follows:
         (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 in 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 three equal
  installments.  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 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.  Section 31.031(a), Tax Code, is repealed.
         SECTION 4.  This Act applies only to ad valorem taxes imposed
  for a tax year beginning on or after the effective date of this Act.
         SECTION 5.  This Act takes effect January 1, 2026.
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