Bill > HB1392

This bill modifies Section 1.06 of the Texas Tax Code to extend the definition of when a tax payment is considered timely. Currently, if the last day to perform an action falls on a weekend or holiday, the action can be completed on the next regular business day. The bill expands this provision to also include situations where the tax collector's office is closed on the delinquency date. This means that if a taxpayer cannot make their ad valorem (property) tax payment because the tax collector's office is closed on the due date, they will have until the next regular business day to complete the payment without penalty. The bill will take effect on January 1, 2026, providing clarity and flexibility for taxpayers who might otherwise face late payment consequences due to unexpected office closures. The legislation was passed with overwhelming support in both the Texas House (143 yeas, 2 nays) and Senate (31 yeas, 0 nays).

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1392