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AN ACT
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relating to the postponement of the delinquency date for a payment |
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of ad valorem taxes imposed by a taxing unit if the office of the |
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collector for the taxing unit is closed on the delinquency date. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1.06, Tax Code, is amended to read as |
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follows: |
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Sec. 1.06. EFFECT OF WEEKEND, [OR] HOLIDAY, OR OFFICE |
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CLOSURE. An act is timely if: |
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(1) [If] the last day for the performance of the [an] |
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act is: |
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(A) a Saturday, Sunday, or legal state or |
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national holiday; or |
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(B) in the case of a payment of taxes imposed by a |
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taxing unit, a day on which the office of the collector for the |
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taxing unit is closed; and |
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(2) [,] the act is [timely if] performed on the next |
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regular business day. |
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SECTION 2. This Act takes effect January 1, 2026. |
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______________________________ |
______________________________ |
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President of the Senate |
Speaker of the House |
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I certify that H.B. No. 1392 was passed by the House on April |
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3, 2025, by the following vote: Yeas 143, Nays 2, 1 present, not |
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voting. |
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______________________________ |
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Chief Clerk of the House |
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I certify that H.B. No. 1392 was passed by the Senate on May |
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9, 2025, by the following vote: Yeas 31, Nays 0. |
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______________________________ |
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Secretary of the Senate |
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APPROVED: _____________________ |
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Date |
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_____________________ |
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Governor |