Texas HB5292 amends tax collection procedures for delinquent ad valorem taxes.

Texas HB5292 amends the Tax Code to change how payments for delinquent ad valorem taxes are applied. It requires collectors to first apply payments to the amount of tax due, unless the property owner specifies otherwise in writing. Additionally, it limits the total penalties and interest a person can owe on a delinquent tax to five percent of the delinquent tax amount. These changes apply to payments received after the act's effective date of September 1, 2025.

Texas HB5292 amends tax collection procedures for delinquent ad valorem taxes.

Texas HB5292 amends the Tax Code to change how payments for delinquent ad valorem taxes are applied. It requires collectors to first apply payments to the amount of tax due, unless the property owner specifies otherwise in writing. Additionally, it limits the total penalties and interest a person can owe on a delinquent tax to five percent of the delinquent tax amount. These changes apply to payments received after the act's effective date of September 1, 2025.