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HB1392 • 2025

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.

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.

Taxes
Enacted

This bill passed the Legislature and reached final enactment based on the latest official action.

Sponsor
Bucy | Zwiener
Last action
2025-05-24
Official status
05/24/2025 E Effective on 1/1/26
Effective date
2025-05-24

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-05-24 Texas Legislature Online

    Signed by the Governor

  2. 2025-05-24 Texas Legislature Online

    Effective on 1/1/26

  3. 2025-05-13 Texas Legislature Online

    Sent to the Governor

  4. 2025-05-12 Texas Legislature Online

    Signed in the House

  5. 2025-05-12 Texas Legislature Online

    Signed in the Senate

  6. 2025-05-10 Texas Legislature Online

    Reported enrolled

  7. 2025-05-09 Texas Legislature Online

    Placed on local & uncontested calendar

  8. 2025-05-09 Texas Legislature Online

    Laid before the Senate

  9. 2025-05-09 Texas Legislature Online

    Read 2nd time & passed to 3rd reading

  10. 2025-05-09 Texas Legislature Online

    Vote recorded in Journal

  11. 2025-05-09 Texas Legislature Online

    Three day rule suspended

  12. 2025-05-09 Texas Legislature Online

    Record vote

  13. 2025-05-09 Texas Legislature Online

    Read 3rd time

  14. 2025-05-09 Texas Legislature Online

    Passed

  15. 2025-05-09 Texas Legislature Online

    Record vote

  16. 2025-05-09 Texas Legislature Online

    Senate passage reported

  17. 2025-04-30 Texas Legislature Online

    Reported favorably w/o amendments

  18. 2025-04-30 Texas Legislature Online

    Recommended for local & uncontested calendar

  19. 2025-04-30 Texas Legislature Online

    Committee report printed and distributed

  20. 2025-04-29 Texas Legislature Online

    Considered in public hearing

  21. 2025-04-29 Texas Legislature Online

    Vote taken in committee

  22. 2025-04-28 Texas Legislature Online

    Scheduled for public hearing on . . .

  23. 2025-04-28 Texas Legislature Online

    Considered in public hearing

  24. 2025-04-28 Texas Legislature Online

    Testimony taken in committee

  25. 2025-04-28 Texas Legislature Online

    Left pending in committee

  26. 2025-04-03 Texas Legislature Online

    Read 3rd time

  27. 2025-04-03 Texas Legislature Online

    Passed

  28. 2025-04-03 Texas Legislature Online

    Record vote. RV#75

  29. 2025-04-03 Texas Legislature Online

    Reported engrossed

  30. 2025-04-03 Texas Legislature Online

    Received from the House

  31. 2025-04-03 Texas Legislature Online

    Read first time

  32. 2025-04-03 Texas Legislature Online

    Referred to Local Government

  33. 2025-04-02 Texas Legislature Online

    Placed on General State Calendar

  34. 2025-04-02 Texas Legislature Online

    Read 2nd time

  35. 2025-04-02 Texas Legislature Online

    Passed to engrossment

  36. 2025-04-02 Texas Legislature Online

    Record vote. RV#70

  37. 2025-03-27 Texas Legislature Online

    Considered in Calendars

  38. 2025-03-24 Texas Legislature Online

    Comte report filed with Committee Coordinator

  39. 2025-03-24 Texas Legislature Online

    Committee report distributed

  40. 2025-03-24 Texas Legislature Online

    Committee report sent to Calendars

  41. 2025-03-20 Texas Legislature Online

    Considered in formal meeting

  42. 2025-03-20 Texas Legislature Online

    Reported favorably w/o amendment(s)

  43. 2025-03-17 Texas Legislature Online

    Scheduled for public hearing on . . .

  44. 2025-03-17 Texas Legislature Online

    Considered in public hearing

  45. 2025-03-17 Texas Legislature Online

    Testimony taken/registration(s) recorded in committee

  46. 2025-03-17 Texas Legislature Online

    Left pending in committee

  47. 2025-03-11 Texas Legislature Online

    Read first time

  48. 2025-03-11 Texas Legislature Online

    Referred to Ways & Means

  49. 2024-11-18 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text 
89(R) HB 1392 - Enrolled version - Bill Text

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