2025 · Regular session · House bill
HB1392
Effective January 1, 2026, HB1392 treats a property-tax payment as timely when its last payment day falls on a day the relevant taxing unit's collector's office is closed, and the payment is made on the next regular business day.
Official caption: 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.
Official report lists House author(s): Bucy, Zwiener. This does not identify sponsors or amendment drafters.
Bill explanation published · Version and amendment review scope is stated below · Individual amendment records may not be separately annotated.
Bill highlights
Selected points from the published explanation. Follow each point to its source-linked context; conditions and limits may matter.
- Effective January 1, 2026, HB1392 treats a property-tax payment as timely when its last payment day falls on a day the relevant taxing unit's collector's office is closed, and the payment is made on the next regular business day.
- The added closure rule is specifically for tax payments.
What does it do?
Effective January 1, 2026, HB1392 treats a property-tax payment as timely when its last payment day falls on a day the relevant taxing unit’s collector’s office is closed, and the payment is made on the next regular business day. It adds office closure to the existing weekend and legal-holiday timing rule. Final law
The added closure rule is specifically for tax payments. It is not a blanket extension of every appraisal protest, exemption application or other deadline when an office closes. The statute does not limit the closure to a particular cause, but the payment must still be made on the next regular business day—not at any later convenient time. It does not forgive the tax or reopen an already missed deadline merely because a later closure occurs.
What changed along the way?
The introduced, House committee, engrossed, Senate committee and enrolled texts have identical operative provisions. The official amendment index expressly reports no amendments. Governor Abbott signed the bill May 24, 2025; it passed the House 143–2, with one present but not voting, and the Senate 31–0. History · Introduced · House committee · Engrossed · Senate committee · Version index · Amendment index
For the full amendment record, open the official amendment index.
Official bill versions
Compare the published text versions in the official text index. A change is not attributed to a specific amendment here without a verified record.
Who could benefit—and who could bear the costs?
Taxpayers affected by a collector’s office closure gain protection from having an otherwise qualifying next-business-day payment treated as late. Taxing units must apply the timing rule and may receive those payments later. The bill does not specify a refund program or quantify how many taxpayers will use the extension.
Both Legislative Budget Board notes anticipate no state fiscal impact and no significant local-government fiscal impact. Neither provides a quantified two-year/five-year estimate or an individual penalty-saving calculation. Introduced fiscal note · Engrossed fiscal note
Official sources
- Bill history and latest recorded action
- Bill versions, analyses and fiscal notes
- Action history and votes
- Amendment index
Catalog report retrieved 2026-10-25. Check the official record for corrections or later changes.