TX HB254

Expands eligibility for property tax installment payments to all residence homestead owners, removing previous restrictions that limited this option to certain qualifying individuals

Allows homeowners to pay ad valorem taxes in four equal installments without penalty or interest by providing notice to the taxing unit with the first payment

Requires the first installment be paid before the delinquency date (or up to one month after), with subsequent payments due every two months thereafter (April 1, June 1, and August 1 for a February 1 delinquency date)

Repeals Section 31.031(a) of the Tax Code, which previously defined specific eligibility categories for installment payment plans

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