What is the status of HB23?

Signed into law as of September 17, 2025. Latest action: Statement(s) of vote recorded in Journal (April 15, 2026).

Sam Harless (R, HD-126), with 10 co-sponsors.

Where is the official record for HB23?

On the Texas Legislature website: https://capitol.texas.gov/BillLookup/History.aspx?LegSess=892&Bill=HB00023

Texas legislation · 89th Legislature 2nd Special Session

Texas HB23: Relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations, located in a populous county, and used to promote agriculture, support youth, and provide educational support in the community.

Q: What is HB23?

HB23 is a bill in the Texas Legislature (89th Legislature 2nd Special Session): Relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations, located in a populous county, and used to promote agriculture, support youth, and provide educational support in the community.

Q: What does HB23 do?

In its own words: An act relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations, located in a populous county, and used to promote agriculture, support youth, and provide educational support in the community.

Status: Signed into law, September 17, 2025

What the bill says

An act relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations, located in a populous county, and used to promote agriculture, support youth, and provide educational support in the community.

From the enrolled text, August 27, 2025:

AN ACT relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations, located in a populous county, 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: [ADDED: (n)][ADDED: ][ADDED: ][ADDED: Promotion of Agriculture, Support of Youth, and ] [ADDED: Provision of Educational Support in Populous Counties. ][ADDED: ][ADDED: In a county ] [ADDED: with a population of 3.3 million or more, all real and personal ] [ADDED: property owned by a nonprofit corporation, as that term is defined ] [ADDED: by Section 22.001, Business Organizations Code, organized ] [ADDED: exclusively for charitable, educational, and scientific purposes, ] [ADDED: and held for use in promoting agriculture, supporting youth, and ] [ADDED: providing educational support in the community is exempt from all ] [ADDED: ad valorem taxation. ][ADDED: ][ADDED: This subsection does not exempt from ad ] [ADDED: valorem taxation any interest in real or personal property, ] [ADDED: including a leasehold or other possessory interest, of a for-profit ] [ADDED: lessee of property for which a nonprofit corporation is entitled to ] [ADDED: an exemption from taxation under this subsection.] SECTION 2. This Act …

Texas HB23: Relating to the exemption from ad valorem taxation of property owned by certain nonprofit corporations, located in a populous county, and used to promote agriculture, support youth, and provide educational support in the community.

What the bill says

Sponsors

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Common questions