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 falls on a Saturday, Sunday, or legal holiday, or if it occurs on a day when the collector's office is closed. In such cases, the act must be performed on the next regular business day to be deemed timely.

The new legal language inserted into Section 1.06 clarifies these conditions, ensuring that taxpayers are not penalized for delays caused by office closures. The bill is set to take effect on January 1, 2026, following its passage in both the House and Senate with overwhelming support.

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)