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Bill

HB 1392

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.

89th Legislature (2025) Introduced by Paul Bettencourt and 7 co-sponsors

Texas law now postpones property tax delinquency dates to the next business day if tax collector offices are closed on the originally scheduled payment deadline.

Effective on 1/1/26
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Bill Summary · HB 1392

Legislative bill overview

HB 1392 automatically postpones the delinquency date for property tax payments when a tax collector's office is closed on the scheduled delinquency date. This ensures taxpayers aren't penalized for missing a deadline due to office closures beyond their control, with the new due date becoming the next business day the office is open.

Why is this important

Property tax delinquency carries serious consequences including penalties, interest, and potential property foreclosure. This bill protects taxpayers from inadvertent delinquency status caused by government office closures (holidays, emergencies, weather) rather than their own negligence, while maintaining tax revenue collection for local governments.

Potential points of contention

  • Administrative burden: Tax collectors must track and manage postponed deadlines, potentially creating compliance and record-keeping complexities across multiple jurisdictions
  • Revenue timing concerns: Delayed payment dates could affect local government budget forecasting and cash flow, particularly for smaller taxing units
  • Definition ambiguity: The bill may need clarification on what constitutes a valid "closure" (planned holidays vs. unexpected emergencies) and how multiple consecutive closures are handled

Compiled from official sources — confirm details with the bill’s official record.

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