bill lets any homesteader pay property taxes monthly

The text as introduced · 476 words

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.