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TX HB1392
Bill
Status
5/24/2025
Primary Sponsor
John Bucy
Click for details
AI Summary
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Amends Section 1.06 of the Texas Tax Code to expand the circumstances under which a tax payment deadline can be postponed to the next regular business day
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Adds tax collector office closures as a valid reason for postponing ad valorem tax payment delinquency dates, in addition to existing provisions for weekends and legal state or national holidays
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Allows taxpayers to make timely property tax payments on the next regular business day if the tax collector's office is closed on the original due date
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Passed the House on April 3, 2025 (143-2) and the Senate on May 9, 2025 (31-0)
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Takes effect January 1, 2026
Legislative Description
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.
Taxation
Last Action
Effective on 1/1/26
5/24/2025