TITLE 1. PROPERTY TAX CODE

Texas Property Tax Code 2023 Edition: The Texas Property Tax Code available on this website are current through the 89th Regular Legislative Session, 2025. The constitutional provisions found on this website are current through the amendments approved by voters in November 2023.

Sec. 1.06. EFFECT OF WEEKEND OR HOLIDAY

Text of section effective until January 01, 2026

If the last day for the performance of an act is a Saturday, Sunday, or legal state or national holiday, the act is timely if performed on the next regular business day.

Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2025, 89th Leg., R.S., Ch. 119 (H.B. 1392), Sec. 1, eff. January 1, 2026.

Sec. 1.06. EFFECT OF WEEKEND, HOLIDAY, OR OFFICE CLOSURE

Text of section effective until January 01, 2026

An act is timely if:

(1) the last day for the performance of the 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 performed on the next regular business day.

Acts 1979, 66th Leg., p. 2220, ch. 841, Sec. 1, eff. Jan. 1, 1982.

Amended by:

Acts 2025, 89th Leg., R.S., Ch. 119 (H.B. 1392), Sec. 1, eff. January 1, 2026.

Cross References:
Timeliness of action by mail, see Sec. 1.08.
Delinquency date generally, see Sec. 31.02.
Postponement of delinquency date, see Sec. 31.04.
These codes affect property owners across the state, in both larger and smaller counties including:

• Collin County
• Fort Bend County
• Galveston County
• Montgomery County
• Travis County
• Tarrant County
• Williamson County
• Lubbock County
• Potter County
• Walker County
• Val Verde County
• Comanche County
• Cameron County
• Austin County
• Hays County
• Uvalde County
• Nueces County

The Texas Property Tax Code applies to all property types in Texas including:

• Medical office
• Skating rink
• Greenhouse
• Health spa
• Mobile home park
• Restaurant
• Used car lot
• Bank
• Apartments
• Cold storage facility

O’Connor & Associates offers property tax services to all property owners of all land uses across Texas.

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