Relating to the split-payment of ad valorem taxes.

This bill creates a split-payment option for local property taxes (ad valorem taxes) in Texas. Property owners can pay half their annual tax bill by December 1 (or by the first day of the next month if tax bills are mailed after November 30) and the remaining half by July 1 of the following year, without penalties or interest. The adjustment for mailed tax bills after November 30 ensures the first payment deadline aligns with when property owners actually receive their bills. This change applies to property taxes for tax years beginning on or after January 1, 2026.