HB 1392

AN ACT relating to the postponement of the delinquency date for a payment

House Bill • Bucy | Zwiener

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

Filed

Bill introduced by legislator

In Committee

Hearing Scheduled

Passed Committee

Floor Calendar

Passed Chamber

Sent to Other Chamber

Passed Both Chambers

Sent to Governor

Signed into Law

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

← Back to Bills

Committee

Not yet assigned

Fiscal Note

Not available

What This Bill Does

Extends tax payment deadlines if a tax collector's office is closed on the original delinquency date, allowing taxpayers additional time to submit ad valorem (property) tax payments without penalty. The legislation applies to instances where the collector's office is unavailable on the scheduled payment deadline, effectively moving the deadline to the next business day. This provides flexibility for property owners and ensures they are not unfairly penalized due to office closures.

Subject Areas

Taxation--Property-Assessment & Collection Disaster Preparedness & Relief Holidays

Bill Text

relating to the postponement of the delinquency date for a payment
of ad valorem taxes imposed by a taxing unit if the office of the
collector for the taxing unit is closed on the delinquency date.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Section 1.06, Tax Code, is amended to read as
Sec. 1.06.  EFFECT OF WEEKEND, [OR] HOLIDAY, OR OFFICE
(1)  [If] the last day for the performance of the [an]
(A)  a Saturday, Sunday, or legal state or
(B)  in the case of a payment of taxes imposed by a
taxing unit, a day on which the office of the collector for the
(2)  [,] the act is [timely if] performed on the next
SECTION 2.  This Act takes effect January 1, 2026.