89R3214 MLH-D
By: Bucy, Zwiener, et al. H.B. No. 1392
A BILL TO BE ENTITLED
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.