Back to Texas

HB4580 • 2025

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.

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.

Agriculture
Passed Legislature

This bill passed both chambers and reached final enrollment, even if later executive action is not shown here.

Sponsor
Harless
Last action
2025-05-28
Official status
05/28/2025 S Placed on intent calendar
Effective date
Not listed

Plain English Breakdown

Using official source text because the generated explanation was unavailable or could not be confirmed against the official bill text.

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.

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.

What This Bill Does

  • 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.

Limits and Unknowns

  • This entry is temporarily using official source text because the generated explanation could not be confirmed against the official bill text during the last sync.

Bill History

  1. 2025-05-28 Texas Legislature Online

    Placed on intent calendar

  2. 2025-05-26 Texas Legislature Online

    Scheduled for public hearing on . . .

  3. 2025-05-26 Texas Legislature Online

    Considered in public hearing

  4. 2025-05-26 Texas Legislature Online

    Vote taken in committee

  5. 2025-05-26 Texas Legislature Online

    Reported favorably as substituted

  6. 2025-05-26 Texas Legislature Online

    Committee report printed and distributed

  7. 2025-05-14 Texas Legislature Online

    Received from the House

  8. 2025-05-14 Texas Legislature Online

    Read first time

  9. 2025-05-14 Texas Legislature Online

    Referred to Local Government

  10. 2025-05-13 Texas Legislature Online

    Read 3rd time

  11. 2025-05-13 Texas Legislature Online

    Passed

  12. 2025-05-13 Texas Legislature Online

    Record vote. RV#2277

  13. 2025-05-13 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  14. 2025-05-13 Texas Legislature Online

    Reported engrossed

  15. 2025-05-12 Texas Legislature Online

    Read 2nd time

  16. 2025-05-12 Texas Legislature Online

    Passed to engrossment

  17. 2025-05-12 Texas Legislature Online

    Record vote. RV#2211

  18. 2025-05-12 Texas Legislature Online

    Statement(s) of vote recorded in Journal

  19. 2025-05-09 Texas Legislature Online

    Placed on General State Calendar

  20. 2025-05-07 Texas Legislature Online

    Committee report distributed

  21. 2025-05-07 Texas Legislature Online

    Committee report sent to Calendars

  22. 2025-05-07 Texas Legislature Online

    Considered in Calendars

  23. 2025-05-06 Texas Legislature Online

    Comte report filed with Committee Coordinator

  24. 2025-05-01 Texas Legislature Online

    Considered in formal meeting

  25. 2025-05-01 Texas Legislature Online

    Committee substitute considered in committee

  26. 2025-05-01 Texas Legislature Online

    Reported favorably as substituted

  27. 2025-04-28 Texas Legislature Online

    Scheduled for public hearing on . . .

  28. 2025-04-28 Texas Legislature Online

    Considered in public hearing

  29. 2025-04-28 Texas Legislature Online

    Committee substitute considered in committee

  30. 2025-04-28 Texas Legislature Online

    Testimony taken/registration(s) recorded in committee

  31. 2025-04-28 Texas Legislature Online

    Left pending in committee

  32. 2025-04-03 Texas Legislature Online

    Read first time

  33. 2025-04-03 Texas Legislature Online

    Referred to Ways & Means

  34. 2025-03-12 Texas Legislature Online

    Filed

Official Summary Text

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.

Current Bill Text

Read the full stored bill text
89(R) HB 4580 - Senate Committee Report version - Bill Text

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.

* * * * *