Bill Text: TX HB4580 | 2025-2026 | 89th Legislature | Comm Sub

Texas House Bill 4580

Bill Title: Relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations and used to promote agriculture, support youth, and provide educational support in the community.

Sponsorship: Partisan Bill (Republican 2)

Status: (Engrossed - Dead) 2025-05-28 - Placed on intent calendar [HB4580 Detail]

Download: Texas-2025-HB4580-Comm_Sub.html



	By: Harless (Senate Sponsor - Bettencourt)	H.B. No. 4580
	(In the Senate - Received from the House May 14, 2025;
	May 14, 2025, read first time and referred to Committee on Local
	Government; May 26, 2025, reported adversely, with favorable
	Committee Substitute by the following vote: Yeas 7, Nays 0;
	May 26, 2025, sent to printer.)
Click here to see the committee vote

	COMMITTEE SUBSTITUTE FOR H.B. No. 4580	By: Paxton


	A BILL TO BE ENTITLED
	AN ACT

	relating to the exemption from ad valorem taxation of property
	owned by certain nonprofit corporations and used to promote
	agriculture, support youth, and provide educational support in the
	community.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
	SECTION 1. Section 11.23, Tax Code, is amended by adding
	Subsection (n) to read as follows:
	(n) Promotion of Agriculture, Support of Youth, and
	Provision of Educational Support in Populous Counties. In a county
	with a population of 3.3 million or more, all real and personal
	property owned by a nonprofit corporation, as that term is defined
	by Section 22.001, Business Organizations Code, organized
	exclusively for charitable, educational, and scientific purposes,
	and held for use in promoting agriculture, supporting youth, and
	providing educational support in the community is exempt from all
	ad valorem taxation. This subsection does not exempt from ad
	valorem taxation any interest in real or personal property,
	including a leasehold or other possessory interest, of a for-profit
	lessee of property for which a nonprofit corporation is entitled to
	an exemption from taxation under this subsection.
	SECTION 2. This Act applies only to an ad valorem tax year
	that begins on or after the effective date of this Act.
	SECTION 3. This Act takes effect January 1, 2026.

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