H.B. No. 1392 amends the Texas Tax Code to allow for the postponement of the delinquency date for ad valorem tax payments if the office of the collector for the taxing unit is closed on the original delinquency date. The bill specifies that an act is considered timely if it is performed on the next regular business day following a Saturday, Sunday, legal holiday, or a day when the collector's office is closed. This change aims to provide clarity and fairness for taxpayers who may be unable to make payments due to office closures.

The bill modifies Section 1.06 of the Tax Code by inserting provisions that explicitly include office closures as a valid reason for postponing tax payment deadlines. It removes the previous language that only referenced weekends and holidays. The new law is set to take effect on January 1, 2026, following its passage in both the House and Senate.

Statutes affected:
Introduced: Tax Code 1.06 (Tax Code 1)
House Committee Report: Tax Code 1.06 (Tax Code 1)
Engrossed: Tax Code 1.06 (Tax Code 1)
Senate Committee Report: Tax Code 1.06 (Tax Code 1)
Enrolled: Tax Code 1.06 (Tax Code 1)