By: Muñoz H.B. No. 137       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:          Sec. 31.074.  APPLICATION OF TAX PAYMENTS. The collector of   a taxing unit shall apply a payment made by a property owner to the   amount of tax due before applying any portion of the payment to a   penalty or interest owed by the property owner, unless the property   owner provides written instructions for a different application of   the payment.          SECTION 2.  Section 33.01, Tax Code, is amended by adding   Subsection (g) to read as follows:          (g)  Notwithstanding any other provision of law, the total   amount of penalties and interest on a delinquent tax that a person   is liable for may not exceed $500, regardless of the actual amount   of the penalties incurred or interest accrued on the delinquent tax   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 Act takes effect on the 91st day after the   last day of the legislative session.