When may a taxing unit elect to allow for split payments of property tax?

A taxing unit may elect to allow for split payments of property tax before July 1 and December 1. This timeline is significant because it aligns with the tax payment schedule and gives property owners the opportunity to manage their financial obligations in a more flexible manner. By allowing payments to be split in this manner, the taxing unit facilitates a structured approach to tax collection, which can help both the taxing authority and property owners.

The specific dates of July 1 and December 1 are established to provide a practical timeframe for property owners to meet their tax payment responsibilities without undue hardship. Additionally, these dates correspond with the typical tax bill issuance and payment cycles in Texas, ensuring that taxpayers are not financially burdened with a lump sum payment. By offering a split payment option, the taxing unit enhances taxpayer compliance and ensures a more consistent revenue stream throughout the year.