Monitoring the Session

HB 1097

Bernal Bill Offers Property Tax Installments In One Kind Of County

Filed

Verdict: Smells

SmellsInitial review
Rep. Diego M. BernalDHouse 123
Why it's charged
Bracket bill

THE TEXT

…“located in a county with a population of more than 1.5 million in which more than 70 percent of the population lives in a single municipality”

Bill text, introduced version (I)

The population bracket aims the new installment option at a very small set of large counties dominated by one city. The caption says only "certain counties" and does not name which places qualify. The caption does admit the bill is narrow, so this is not a hidden rider.

Bracket bill

Initial review · graded Nov 12, 2026 · How we grade

Caption

relating to installment payments of ad valorem taxes imposed on residence homesteads in certain counties.

Caption from analyzed text · version I.

Summary

Every homestead owner can pay in installments, but only where 70 percent live in one city.

This bill lets more homeowners pay their property taxes on their home in installments instead of all at once. Today that option is limited to homeowners who are disabled, 65 or older, disabled veterans, or surviving spouses of disabled veterans; the bill adds every homeowner with a homestead exemption, but only in a county of more than 1.5 million people where more than 70 percent live in one city. Starting with the 2028 tax year, homeowners in that county could spread out their home tax payments, and homeowners everywhere else would see no change.

Labels

Labels: ZOMBIE BILL. Died 2 times: 88R HB 35 (Died in committee) and 89R HB 249 (Did not pass). Checked against 88R and 89R only.BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 35 (Died in committee) and 89R HB 249 (Did not pass). Filed in 3 sessions, counting this one. Checked against 88R and 89R only.TRY NO. 3. Filed in 3 sessions: 88R, 89R and 90R. Checked against 88R and 89R only.

Receipt

The receipt

90R-HB1097 · 2026-11-12

SOLD BY

ITEM

relating to installment payments of ad valorem taxes imposed on residence homesteads in certain counties.

WHAT IT DOES

Every homestead owner can pay in installments, but only where 70 percent live in one city.

This bill lets more homeowners pay their property taxes on their home in installments instead of all at once. Today that option is limited to homeowners who are disabled, 65 or older, disabled veterans, or surviving spouses of disabled veterans; the bill adds every homeowner with a homestead exemption, but only in a county of more than 1.5 million people where more than 70 percent live in one city. Starting with the 2028 tax year, homeowners in that county could spread out their home tax payments, and homeowners everywhere else would see no change.

CHARGES

[x] BRACKET BILLanalysis confidence 50%

THE TEXT

…“located in a county with a population of more than 1.5 million in which more than 70 percent of the population lives in a single municipality”

Bill text, introduced version (I)

The population bracket aims the new installment option at a very small set of large counties dominated by one city. The caption says only "certain counties" and does not name which places qualify. The caption does admit the bill is narrow, so this is not a hidden rider.

TOTAL

No fiscal note in the loaded record.

HISTORY

2026-11-12 Filed (per the TLO filing feed)

FILED UNDER

No verified beat found.

Smells

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Donors

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 2, 2024 to Jun 11, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texas Trial Lawyers Association PAC$10,000.00

Texas Trial Lawyers Association PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 13, 2024 to Feb 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100987101, 101032904, 101060248.

Texas Sands PAC$8,000.00

Texas Sands PAC

$8,000.00

Cash
$8,000.00
Paid by others
$0.00
Total
$8,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Sep 18, 2024 to Dec 10, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100987101.

Texas HDCC$7,000.00

Texas HDCC

$7,000.00

Cash
$7,000.00
Paid by others
$0.00
Total
$7,000.00

Also funds 2 other sitting lawmakers.

Derived recipient stock · Nov 3, 2024 to May 12, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Apr 30, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101060248.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texas Trial Lawyers Association PAC

$10,000.00

Cash
$10,000.00
Paid by others
$0.00
Total
$10,000.00

Also funds 137 other sitting lawmakers.

Derived recipient stock · Jul 24, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 13, 2024 to Feb 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100987101, 101032904, 101060248.

×

Texas Sands PAC

$8,000.00

Cash
$8,000.00
Paid by others
$0.00
Total
$8,000.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Sep 18, 2024 to Dec 10, 2024. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100987101.

×

Texas HDCC

$7,000.00

Cash
$7,000.00
Paid by others
$0.00
Total
$7,000.00

Also funds 2 other sitting lawmakers.

Derived recipient stock · Nov 3, 2024 to May 12, 2026. State data as of Nov 4, 2026.

Name match, not a verified identity: normalized filed name and state.

Sources

Derived itemized flow · on Apr 30, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101060248.

Votes

No floor vote loaded for this bill.

Fiscal

No fiscal note in the loaded record.

How this was graded

Analysis of text version I by a super-expensive superintelligence, Nov 12, 2026, against the published rubric.

FILED BEFORE

Filed 3 times: 88R, 89R and now. Checked against 88R and 89R only.

88R HB 35

by Rep. Bernal, same lead author · Died in committee · same text

Introduced text

Last action, May 11, 2023: Referred to Local Government

Relating to installment payments of ad valorem taxes imposed on residence homesteads in certain counties.

Caption, 88R bill history

89R HB 249

by Rep. Bernal, same lead author · Did not pass · same text

Introduced text

Last action, May 8, 2025: Received from the House

Relating to installment payments of ad valorem taxes imposed on residence homesteads in certain counties.

Caption, 89R bill history

Sources

Texas House · Filed Nov 12, 2026

2026-11-12 Filed (per the TLO filing feed)

Texas Legislature Online · Introduced text: HTML · PDF

Data snapshot Nov 12, 2026 at 5:07 PM CST. Grades, charges, quotes and corrections follow the published record.

Text

The text as introduced · 188 words

By: Bernal
H.B. No. 1097

A BILL TO BE ENTITLED

AN ACT

relating to installment payments of ad valorem taxes imposed on

residence homesteads in certain counties.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:

SECTION 1. Section 31.031(a), Tax Code, is 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(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 ; or

(3) an individual who is qualified for an exemption

under Section 11.13 for property located in a county with a

population of more than 1.5 million in which more than 70 percent of

the population lives in a single municipality .

SECTION 2. This Act applies only to ad valorem taxes imposed

for a tax year beginning on or after the effective date of this Act.

SECTION 3. This Act takes effect January 1, 2028.