Relating to the collection of delinquent ad valorem taxes.

HB 5287 modifies Texas property tax collection rules for delinquent taxes. It requires tax collectors to apply payments first toward the actual tax amount due, not penalties or interest, unless the property owner specifies otherwise. The bill also caps total penalties and interest on delinquent taxes at $500, regardless of what would normally be owed. This directly affects Texas property owners who fall behind on property tax payments.