HB2742

HB2742 preserves access to an adopted two-part property-tax payment option when tax bills are mailed after November 30. It takes effect January 1, 2026, and applies only to taxes for tax years beginning on or after that date—not automatically to 2025 taxes paid during 2026. Final law

Where the split-payment option applies, the ordinary schedule remains half before December 1 and the other half before July 1 of the following year, without penalty or interest. For bills mailed after November 30, the new first-payment deadline is before the first day of the month after the first full calendar month following mailing. For example, a bill mailed December 15 has January as the first full following month, so the first half must be paid before February 1. The act does not similarly move the July deadline.

This is not a statewide right to split every tax bill. The existing local adoption and collection rules remain. A taxing unit collecting its own taxes may adopt the option; the existing law also addresses taxes collected for other units, appraisal-district collection and a geographically limited opt-out. Check with the collector whether the option applies to the particular taxes. Split-payment framework

The bill removes the rule that previously made split payments unavailable for taxes calculated too late for that option. It leaves the corresponding restriction on certain early-payment discounts in place. A split payment changes timing, not the amount of tax owed and not the separate eligibility rules for discounts.

For a property owner pursuing a court appeal, the bill also allows the new late-mailing deadline for the first half of the payment needed to preserve that appeal, when the taxes qualify for split payment. It does not waive payment altogether or change the existing rules that determine the required amount, the court’s inability-to-pay relief or the appeal deadline. Appeal-payment framework