Exempts property owned by certain nonprofit corporations in populous counties from ad valorem taxation if used for agriculture, youth support, and.

This bill amends the Texas Tax Code to exempt from ad valorem taxation property owned by certain nonprofit corporations in counties with a population of 3.3 million or more. The property must be used for promoting agriculture, supporting youth, and providing educational support in the community. The exemption applies to real and personal property held by nonprofit corporations organized for charitable, educational, and scientific purposes. The changes take effect January 1, 2026.

Exempts property owned by certain nonprofit corporations in populous counties from ad valorem taxation if used for agriculture, youth support, and.

This bill amends the Texas Tax Code to exempt from ad valorem taxation property owned by certain nonprofit corporations in counties with a population of 3.3 million or more. The property must be used for promoting agriculture, supporting youth, and providing educational support in the community. The exemption applies to real and personal property held by nonprofit corporations organized for charitable, educational, and scientific purposes. The changes take effect January 1, 2026.