HB 1392 – Property tax payment delays

HB 1392 ensures that property taxpayers are not penalized with delinquency fees when a tax office is unexpectedly closed on the due date. By allowing payments to be made the next business day without penalty, the bill adds clarity and fairness to the tax process. This protects taxpayers from government inefficiencies and promotes responsible governance by acknowledging real-world disruptions. It also reduces the administrative burden of disputing penalties caused by uncontrollable closures.