Relating to installment payments of ad valorem taxes imposed on residence homesteads in certain counties.

HB 249 allows certain eligible homeowners in specific Texas counties to pay property taxes in installments instead of one lump sum. It directly affects: (1) disabled or 65+ residents with homestead exemptions, (2) disabled veterans or their unmarried surviving spouses with specific exemptions, and (3) residents in large-county areas (population >1.5 million, >70% in one municipality) qualifying for homestead exemptions. The bill amends the Tax Code to create this payment option, applying only to tax years beginning January 1, 2027, or later. It does not change exemption eligibility but provides a new payment flexibility for qualifying property owners.