Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
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.
Tax office closed on the deadline? Pay the next day.
The bill says that if a tax collector's office is closed on the last day to pay property taxes, a payment made on the next regular business day still counts as on time. It touches Texans who pay property taxes and the local tax offices that collect them. On the ground, a taxpayer avoids late penalties when the collector's office happens to be closed on the due date, in addition to the existing weekend and holiday rule.
Labels
Labels: BACK FROM THE DEAD. Same text as a bill filed before that died: 88R HB 2796 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.CROSS-PARTY HANDOFF. Lead author John H. Bucy III (D) in the House. Lead sponsor Paul Bettencourt (R) in the Senate. Party as the Legislative Reference Library lists it for the 89th Legislature.
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 IT DOES
Tax office closed on the deadline? Pay the next day.
The bill says that if a tax collector's office is closed on the last day to pay property taxes, a payment made on the next regular business day still counts as on time. It touches Texans who pay property taxes and the local tax offices that collect them. On the ground, a taxpayer avoids late penalties when the collector's office happens to be closed on the due date, in addition to the existing weekend and holiday rule.
CHARGES
[ ] NONE FOUND
TOTAL
No fiscal implication to the State is anticipated.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to third reading, suspension of the three-day rule, and final passage. This entry records final passage. Repeated tallies belong to separate votes.
Sources
HB 1392 (Bettencourt) 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. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to third reading, suspension of the three-day rule, and final passage. This entry records suspension of the three-day rule. Repeated tallies belong to separate votes.
Sources
HB 1392 (Bettencourt) 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. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to third reading, suspension of the three-day rule, and final passage. This entry records passage to third reading. Repeated tallies belong to separate votes.
Voice vote. No numeric tally or individual yeas are inferred.
Sources
HB 1392 (Bettencourt) 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. (viva voce vote) (31-0) (31-0)
Published stock of positions for this vote, except where marked derived.
Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed
Senate journal. Source snapshot 2026-10-19, Central time.
Last action, Mar 13, 2023: Referred to Ways & Means
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.
House committee · Ways & Means · Committee vote 10 aye, 0 nay, 3 absent · Out of committee
Senate committee · Local Government · Committee vote 6 aye, 0 nay, 1 absent · Out of committee
Subjects
Disaster Preparedness & Relief
Holidays
Taxation--Property-Assessment & Collection
Text
The text as introduced · 180 words
89R3214 MLH-D
By: Bucy
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.
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