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Back to HB 1392
Texas Legislature· HB 1392Effective on 1/1/26

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, the official text

Shown verbatim: the complete text as captured from the official page posted by the Texas Legislature, fetched 2026-08-29. Where this bill amends existing law, language marked for deletion in the official page appears here in brackets. This is the enrolled version. The official bill page.
H.B. No. 1392

AN ACT

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

follows:

Sec. 1.06. EFFECT OF WEEKEND, [OR] HOLIDAY, OR OFFICE

CLOSURE. An act is timely if:

(1) [If] the last day for the performance of the [an]

act is:

(A) a Saturday, Sunday, or legal state or

national holiday; 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

taxing unit is closed; and

(2) [,] the act is [timely if] performed on the next

regular business day.

SECTION 2. This Act takes effect January 1, 2026.

______________________________
______________________________

President of the Senate
Speaker of the House

I certify that H.B. No. 1392 was passed by the House on April

3, 2025, by the following vote: Yeas 143, Nays 2, 1 present, not

voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 1392 was passed by the Senate on May

9, 2025, by the following vote: Yeas 31, Nays 0.

______________________________

Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor
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