Texas legislation · 89th Legislature 2nd Special Session
Texas HB245: Relating to the collection of delinquent ad valorem taxes.
Status: In committee, August 20, 2025
What the bill says
An act relating to the collection of delinquent ad valorem taxes.
From the introduced text, August 19, 2025:
A BILL TO BE ENTITLED AN ACT relating to the collection of delinquent ad valorem taxes. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Chapter 31, Tax Code, is amended by adding Section 31.074 to read as follows: [ADDED: Sec.][ADDED: ][ADDED: 31.074.][ADDED: ][ADDED: ][ADDED: APPLICATION OF TAX PAYMENTS. The collector of ] [ADDED: a taxing unit shall apply a payment made by a property owner to the ] [ADDED: amount of tax due before applying any portion of the payment to a ] [ADDED: penalty or interest owed by the property owner, unless the property ] [ADDED: owner provides written instructions for a different application of ] [ADDED: the payment.] SECTION 2. Section 33.01, Tax Code, is amended by adding Subsection (g) to read as follows: [ADDED: (g)][ADDED: ][ADDED: ][ADDED: Notwithstanding any other provision of law, the total ] [ADDED: amount of penalties and interest on a delinquent tax that a person ] [ADDED: is liable for may not exceed $500, regardless of the actual amount ] [ADDED: of the penalties incurred or interest accrued on the delinquent tax ] [ADDED: as otherwise calculated under law.] SECTION 3. Section 31.074, Tax Code, as added by this Act, applies only to a payment received on or after the effective date of this Act. SECTION 4. This …
Sponsors
- Sergio Munoz (D, HD-036) · primary sponsor
Latest actions
- : Referred to Ways & Means
- : Read first time
- : Filed
Subjects: Property Interests--Real Property, Taxation--Property-Assessment & Collection, Property Interests--Personal Property
Common questions
- What is HB245?
- HB245 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the collection of delinquent ad valorem taxes.
- What does HB245 do?
- In its own words: An act relating to the collection of delinquent ad valorem taxes.
- What is the status of HB245?
- In committee as of August 20, 2025. Latest action: Referred to Ways & Means (August 20, 2025).
- Who sponsored HB245?
- Sergio Munoz (D, HD-036).
- Where is the official record for HB245?
- On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00245
Source: official Texas record. Tracked by Delilah, AI for legislation across all 50 states and Congress.