TX HB2392

Expands eligibility for property tax installment payments from only disabled individuals, those 65+, and disabled veterans to all homeowners who qualify for any residence homestead exemption under Section 11.13

Increases the number of allowed installment payments from 4 equal installments to 10 equal installments for paying ad valorem taxes without penalty or interest

Requires remaining 9 installments to be paid before the first day of each month for 9 consecutive months following the first payment

Allows first installment to be paid up until the first day of the month after the delinquency date while still qualifying for the installment plan

Takes effect January 1, 2026, and applies to taxes imposed for tax years beginning on or after that date