Proposing a constitutional amendment to allow the Texas legislature to exempt from ad valorem taxation real property leased to local public entities.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation real property leased to certain local public entities for use as a hospital and related health care services. The amendment would take effect starting with the tax year beginning January 1, 2026, and would expire on January 1, 2027. The proposed change will be submitted to voters in an election on November 4, 2025.

Proposing a constitutional amendment to allow the Texas legislature to exempt from ad valorem taxation real property leased to local public entities.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation real property leased to certain local public entities for use as a hospital and related health care services. The amendment would take effect starting with the tax year beginning January 1, 2026, and would expire on January 1, 2027. The proposed change will be submitted to voters in an election on November 4, 2025.