House Bill No. 1392 proposes an amendment to the Texas Tax Code regarding the delinquency date for ad valorem tax payments. The bill stipulates that if the office of the collector for a taxing unit is closed on the delinquency date, the deadline for making the payment will be postponed. Specifically, the bill adds provisions to Section 1.06 of the Tax Code, stating that an act is considered timely if it falls on a Saturday, Sunday, a legal state or national holiday, or a day when the collector's office is closed.

The bill also clarifies that if the last day for performing the act is one of these specified days, the act must be completed on the next regular business day to be deemed timely. This amendment aims to provide relief to taxpayers by ensuring they are not penalized for delays caused by office closures. The proposed changes will take effect on January 1, 2026.

Statutes affected:
Introduced: Tax Code 1.06 (Tax Code 1)