Texas HB4752 amends tax code to set eligibility criteria for charitable organizations to receive ad valorem tax exemptions.

HB4752 modifies the Texas Tax Code to specify that a charitable organization must meet certain criteria to be exempt from ad valorem taxation. These criteria include being affiliated with a state or national organization that authorizes volunteer charitable fundraising, qualifying for exemption under Section 501(c)(3) of the Internal Revenue Code, being governed by a volunteer board of directors, and distributing contributions to at least five other associations that meet specific criteria. The changes apply to tax years beginning on or after January 1, 2026.

Texas HB4752 amends tax code to set eligibility criteria for charitable organizations to receive ad valorem tax exemptions.

HB4752 modifies the Texas Tax Code to specify that a charitable organization must meet certain criteria to be exempt from ad valorem taxation. These criteria include being affiliated with a state or national organization that authorizes volunteer charitable fundraising, qualifying for exemption under Section 501(c)(3) of the Internal Revenue Code, being governed by a volunteer board of directors, and distributing contributions to at least five other associations that meet specific criteria. The changes apply to tax years beginning on or after January 1, 2026.