TX SB2956

Removes the five-year expiration requirement for ad valorem tax exemptions granted to organizations primarily engaged in charitable functions, allowing exemptions to continue until the organization no longer owns the property or no longer qualifies

Requires organizations receiving the exemption to notify the comptroller and chief appraiser within 30 days of material changes, including sale of the property, loss of IRS 501(c)(3) status, or loss of eligibility under Section 151.310

Provides automatic reinstatement for organizations whose exemptions expired before September 1, 2025, if they still own the property, have a valid comptroller determination letter, and submit a written request with documentation to the chief appraiser

Entitles organizations with reinstated exemptions to refunds of any taxes paid on the exempt property during the lapsed period, with payment required within 30 days of approval notification

Adds Section 11.184 exemptions to the list of exemptions that do not need to be reclaimed annually once initially granted, effective January 1, 2026