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TX HB254
TX HB254Relating to the eligibility of an individual to pay the ad valorem taxes imposed on the individual's residence homestead in installments.
summary
Introduced
11/12/2024
11/12/2024
In Committee
02/27/2025
02/27/2025
Crossed Over
Passed
Dead
06/02/2025
06/02/2025
Introduced Session
89th Legislature Regular Session
Bill Summary
AN ACT relating to the eligibility of an individual to pay the ad valorem taxes imposed on the individual's residence homestead in installments.
AI Summary
This bill modifies the existing Texas Tax Code to expand and clarify the rules for paying property taxes on a primary residence homestead in installments. Specifically, the bill removes language that previously limited installment payments to certain individuals and now allows any homeowner to pay their residence homestead property taxes in four equal installments without penalty or interest. The installment payment process requires the first payment to be made by the delinquency date, with subsequent payments varying depending on whether the original delinquency date is February 1 or another date. For example, if the delinquency date is February 1, the remaining three installments would be due on April 1, June 1, and August 1, respectively. The bill also provides a slight grace period, allowing homeowners to still qualify for installment payments if the first installment is paid in the first month after the original delinquency date. These changes will apply to ad valorem (property) taxes for tax years beginning on or after January 1, 2026, making the installment payment option more accessible to all homeowners in Texas.
Committee Categories
Budget and Finance
Sponsors (1)
Last Action
Referred to Ways & Means (on 02/27/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB254 |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00254I.htm |
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