TX HB2742

Amends Texas Tax Code to extend the split-payment option deadline for property taxes when taxing units mail bills after November 30, requiring the first half payment before the first day of the next month following the first full calendar month after bills are mailed

Removes the previous exclusion that prevented the split-payment option from applying to taxes calculated too late; only early-payment discounts remain excluded in such cases

Allows property owners appealing their tax assessments to use the split-payment option by paying half the required amount by the applicable deadline and the remaining half before July 1 of the following year

Applies only to ad valorem tax years beginning on or after the effective date

Takes effect January 1, 2026; passed House 146-0 on April 29, 2025, and Senate 31-0 on May 16, 2025