HB 2392 modifies the Tax Code to expand and extend the installment payment option for ad valorem (property) taxes on residence homesteads and certain properties owned by disabled veterans. Under current law, only individuals who are disabled, at least 65 years old, disabled veterans, or their surviving spouses and who qualify for a property tax exemption can pay their taxes in four equal installments without penalty or interest. This bill extends the installment plan to ten equal payments instead of four, allowing homeowners and qualified veterans to spread their tax payments over a longer period. To qualify, individuals must pay the first installment before the delinquency date and notify the taxing unit of their intention to use the installment plan. The bill applies to tax years beginning on or after January 1, 2026.