Relating to the eligibility of an individual to pay the ad valorem taxes imposed on the individual's residence homestead in installments.

This bill (SB 2551) changes how Texas homeowners can pay property taxes on their primary residence (homestead) without penalty. It allows eligible homeowners to pay taxes in four equal installments if they pay the first installment and submit notice to their taxing unit before the first day of the month following the tax delinquency date. The bill specifies exact due dates for subsequent payments based on the original delinquency date (e.g., second installment due before April 1 if delinquency is February 1). It applies to all Texas homeowners who own and occupy their residence as a homestead and takes effect January 1, 2026.