Relating to the collection of delinquent ad valorem taxes.

This bill changes how Texas property tax collectors handle overdue payments. It requires tax collectors to apply payments first to the actual tax amount owed, not penalties or interest, unless the property owner specifies otherwise in writing. It also caps total penalties and interest on delinquent taxes at $500, regardless of what would otherwise be calculated under existing law. These changes apply only to payments received after the bill becomes effective.