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.

HB 1392 amends Texas Tax Code Section 1.06 to automatically postpone property tax payment deadlines if the local tax collector's office is closed on the due date. This directly affects property owners in Texas counties, cities, or school districts who would otherwise face penalties for late payments on days when tax offices are closed (e.g., weekends, holidays, or unexpected closures). The bill ensures payments made on the next regular business day are considered timely, eliminating penalties for missed deadlines due to office closures. It takes effect January 1, 2026, and represents a procedural adjustment to existing tax payment rules.