TX SB2630

Prohibits local taxing entities (counties, municipalities, school districts, special taxing districts) from initiating foreclosure on a residence homestead when the homeowner owns the property outright with no mortgage or recorded liens and owes less than $25,000 in delinquent property taxes including penalties and interest

Requires taxing entities to offer homeowners a structured repayment plan of at least five years before initiating foreclosure when delinquent taxes exceed $25,000

Converts unpaid property tax debt under $25,000 into a non-enforceable lien that must be satisfied before the property can be sold, transferred, or inherited

Takes effect immediately with two-thirds vote of both legislative chambers, otherwise becomes effective September 1, 2025