Texas 2025 - 89th Regular

Texas House Bill HB2392

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the payment in installments of ad valorem taxes on a residence homestead.

Impact

The implications of HB 2392 are significant, particularly for homeowners and local governments. If passed, it could lead to a shift in how ad valorem tax revenues are collected and managed. Local governments might need to adjust their budgeting and financial forecasting practices, as the stability of their revenue might experience fluctuations based on installment payment schedules. Advocates argue that such flexibility would enhance homeownership stability for low and middle-income families, providing them with much-needed relief from the burden of property taxes.

Summary

House Bill 2392 aims to modify the existing framework regarding the payment of ad valorem taxes on residence homesteads by allowing homeowners to pay these taxes in installments. This bill is designed to alleviate the financial stress that large lump-sum tax payments can impose on homeowners, particularly during times of economic hardship. By enabling payment in installments, the bill could provide greater flexibility and financial management options for residents who may struggle to pay their property taxes in a single payment each year.

Contention

Although the bill may appear beneficial at first glance, there are notable points of contention. Critics express concerns that the shift to installment payments may complicate local government operations and revenue collection processes. There is apprehension about the potential for increased administrative costs or difficulties in tracking payment schedules. Additionally, some legislators worry that this could lead to lower overall tax collection efficiency, prompting questions about how local services funded by these taxes would be impacted. This debate highlights the balance between providing financial relief to citizens and maintaining efficient revenue streams for municipalities.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 31. Collections
    • Section: 031

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.