H.B. No. 1392 amends Section 1.06 of the Texas Tax Code to provide clarity on the timeliness of actions related to the payment of ad valorem taxes. The bill specifies that if the last day for making a payment falls on a Saturday, Sunday, or a legal state or national holiday, the act is considered timely. Additionally, it introduces a new provision stating that if the office of the collector for the taxing unit is closed on the delinquency date, the payment will also be deemed timely if made on the next regular business day.

The bill effectively removes the previous language that only referenced weekends and holidays, expanding the criteria for timely payments to include office closures. This change aims to ensure that taxpayers are not penalized for circumstances beyond their control, such as the closure of the tax collector's office. The act is set to take effect on January 1, 2026.

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)