HB1392 - 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.

      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