Texas HB1392 postpones the delinquency date for ad valorem tax payments if the collector's office is closed.

HB1392 amends the Texas Tax Code to ensure that the delinquency date for ad valorem tax payments is postponed if the office of the tax collector is closed on the scheduled payment date. This applies to situations where the last day for payment falls on a weekend, holiday, or a day when the tax collector's office is closed. In such cases, the payment is considered timely if made on the next regular business day. This change takes effect on January 1, 2026.

Texas HB1392 postpones the delinquency date for ad valorem tax payments if the collector's office is closed.

HB1392 amends the Texas Tax Code to ensure that the delinquency date for ad valorem tax payments is postponed if the office of the tax collector is closed on the scheduled payment date. This applies to situations where the last day for payment falls on a weekend, holiday, or a day when the tax collector's office is closed. In such cases, the payment is considered timely if made on the next regular business day. This change takes effect on January 1, 2026.