Relating to the collection of delinquent ad valorem taxes.

HB 137 modifies Texas property tax collection rules to protect property owners from excessive penalties. It requires tax collectors to apply payments first to the unpaid property tax amount (not penalties or interest) unless owners specify otherwise in writing. The bill also caps total penalties and interest on delinquent taxes at $500, regardless of what would otherwise accrue under existing law. This applies to payments received 91 days after the legislative session ends, directly affecting homeowners and property owners with overdue taxes.