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TX SB773

Bill

Status

Introduced

1/13/2025

Primary Sponsor

Sarah Eckhardt

Click for details

Origin

Senate

89th Legislature Regular Session

AI Summary

  • Expands ad valorem (property) tax exemptions for charitable organizations by adding a new category covering "all real property" owned by qualifying organizations, not just buildings and improvements

  • Specifically extends the real property tax exemption to charitable organizations described under Subsection (d)(10), (21), or (22) of Section 11.18 of the Tax Code

  • Requires that the real property be used exclusively by the charitable organization to qualify for the exemption, with limited exceptions permitted under existing law

  • Applies only to ad valorem tax years beginning on or after the effective date

  • Takes effect September 1, 2025

Legislative Description

Relating to the exemption from ad valorem taxation of real property owned by certain charitable organizations.

Property Interests

Last Action

Referred to Local Government

2/7/2025

Committee Referrals

Local Government2/7/2025

Full Bill Text

No bill text available