TexasQualifying nonprofits in populous counties would receive property-tax exemptions
If effective, qualifying nonprofits in counties with at least 3.3 million people would receive a property-tax exemption beginning with tax years starting January 1, 2026.
What it does
Qualifying nonprofits in counties with at least 3.3 million people would not pay property taxes on property used for agriculture, youth support, and community education. For-profit tenants' interests would remain taxable.
Argument forThe exemption could free money for qualifying nonprofits to spend on agriculture, youth programs, and community education.
Argument againstFor-profit tenants' property interests may remain taxable, creating split tax treatment for businesses using the same property.
More detail
A qualifying nonprofit corporation would receive an exemption from all property taxes on covered real and personal property. The provision covers nonprofits organized exclusively for charitable, educational, and scientific purposes, located in a county with at least 3.3 million people, and using property to promote agriculture, support youth, and provide community education. The property must be owned by the nonprofit and held for the listed purposes. A for-profit tenant's ownership or use interest, including a leasehold or other possessory interest, would not be exempt. The provision would apply only to tax years beginning on or after January 1, 2026.
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Where it stands
- Introduced
- Passed House
- Passed Senate
- To Governor
- Became Law
Looking ahead
No hearings or votes scheduled.
History
- 2026
- Apr 15Statement(s) of vote recorded in JournalLatest
- 2025
- Sep 17Effective on 1/1/26Major
- Sep 17Signed by the Governor Greg AbbottBecame Law
- Aug 28Sent to the GovernorTo Governor
- Aug 28Signed in the SenateMajor
- Aug 28Signed in the HouseMajor
- Aug 27Reported enrolledMinor
- Aug 27Senate passage reportedMajor
- Aug 26Record vote
- Vote recorded final passage. Result: pass.Upper
- Vote recorded Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that HB 23 be placed on its third reading and final passage. Result: pass.Upper
- Aug 26PassedPassed Senate
- Aug 26Read 3rd timeMinor
- Aug 26Record vote
- Aug 26Three day rule suspended
- Aug 26Vote recorded in Journal
- Aug 26Read 2nd time & passed to 3rd readingMinor
- Aug 26Vote recorded in Journal
- Aug 26Rules suspended-Regular order of business
- Aug 26Ordered not printed
- Aug 26Printing rule suspended
- Aug 26Reported favorably w/o amendmentsMinor
- Aug 26Vote taken in committee
- Aug 26Considered in public hearing
- Aug 26Scheduled for public hearing on . . .
- Aug 26Posting rule suspended
- Aug 26Referred to Local GovernmentMinor
- Aug 26Read first timeMinor
- Aug 26Received from the HouseMinor
- Aug 26Co-sponsor authorized
- Aug 25Reported engrossed
- Vote recorded passage. Result: pass.Lower
- Aug 25Reason for vote recorded in Journal
- Aug 25Statement(s) of vote recorded in Journal
- Aug 25Record vote
- Aug 25PassedPassed House
- Aug 25Read 3rd timeMinor
- Aug 25Passed to engrossment
- Aug 25Read 2nd timeMinor
- Aug 25Placed on General State Calendar
- Aug 24Considered in Calendars
- Aug 24Committee report sent to Calendars
- Aug 22Committee report distributed
- Aug 22Comte report filed with Committee CoordinatorMinor
- Aug 22Reported favorably w/o amendment(s)Minor
- Aug 22Testimony taken/registration(s) recorded in committee
- Aug 22Considered in public hearing
- Aug 18Referred to Ways & MeansMinor
- Aug 18Read first timeMinor
- Aug 15FiledIntroduced
Taxes & BudgetEducationAgriculture