Relating to prohibiting the foreclosure of a lien-free or mortgage-free residence homestead by a local taxing entity.

SB 2630 prohibits local taxing entities (like counties or school districts) from foreclosing on a homeowner’s primary residence if the property has no mortgage, lien, or loan from a lender and the overdue taxes total less than $25,000. For delinquent taxes exceeding $25,000, the taxing entity must first offer the homeowner a five-year payment plan before pursuing foreclosure. Unpaid property taxes under $25,000 become a non-enforceable lien that must be settled before the property can be sold, transferred, or inherited. The bill directly affects homeowners who own their primary residence outright without any financial institution debt.