EFFECT OF WEEKEND OR HOLIDAY 1.06

Texas Property Tax Deadlines Falling on Weekend or Holiday Extended to Next Business Day

Texas property tax deadlines are automatically extended to the next business day when the deadline for taxpayer action / filing falls on a weekend or holiday. For example, the normal property tax protest deadline is May 15. However, if May 15 is a Saturday or Sunday, the deadline is extended to the next business day, that is not a holiday.

Texas property owners often express concern regarding the actual due date when a deadline day falls upon a weekend or holiday. This sometimes occurs when the property tax protest deadline falls on a weekend or when the deadline for an exemption is on a holiday. Property owners are uncertain whether to be ready the preceding workday, the stated day or the following workday. Section 1.06 addresses this issue. “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.”

Sec. 1.06. Effect of Weekend or Holiday.

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.

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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