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TexasHB 252589th Legislature Regular SessionHouseWALLET

Relating to the exemption from ad valorem taxation of certain property owned by a charitable organization that is engaged in providing housing and related facilities and services to persons who are at least 62 years of age.

Sponsored By: Tom Craddick, Drew Darby, Jay Dean, Cole Hefner, Angela Paxton (Republican)

Signed by Governor

AgingCharitable & Nonprofit OrganizationsHealth--Indigent Health CareNursing HomesTaxation--Property-Appraisals & Appraisal DistrictsTaxation--Property-ExemptionsASSISTED LIVING FACILITIES

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Bill Overview

Analyzed Economic Effects

1 provisions identified: 1 benefits, 0 costs, 0 mixed.

New tax relief for charitable senior housing

For tax years starting January 1, 2026, Texas charities have a new route to a senior-housing property tax exemption. It covers qualifying permanent housing and related social, health care, and educational facilities for people age 62 or older. It also covers qualifying retirement communities with independent living, assisted living, and nursing services on one campus. Charitable housing and services for financially needy residents age 62 or older must equal at least 4% of net resident revenue. The charity must have existed for at least 20 years. Alternatively, it must share control with an organization that has existed that long and performs a qualifying charitable function. Other charitable-status requirements still apply. The tax relief goes to qualifying charity-owned property, not directly to residents.

Sponsors & Cosponsors

Sponsors

  • Tom Craddick

    House

  • Drew Darby

    House

  • Jay Dean

    House

  • Cole Hefner

    House

  • Angela Paxton

    Republican • Senate

Cosponsors

  • Kevin Sparks

    Republican • Senate

Roll Call Votes

All Roll Calls

Yes: 371 • No: 76

House vote • 5/30/2025

Record vote

Yes: 104 • No: 32

Senate vote • 5/7/2025

Record vote

Yes: 0 • No: 0

Senate vote • 5/7/2025

Record vote

Yes: 0 • No: 0

House vote • 4/23/2025

Record vote

Yes: 124 • No: 24

House vote • 4/22/2025

Record vote

Yes: 125 • No: 20

Senate vote • Unknown

Committee vote: Local Government

Yes: 6 • No: 0

House vote • Unknown

Committee vote: Ways & Means

Yes: 12 • No: 0

Actions Timeline

  1. Effective on 1/1/26

    6/20/2025House

  2. Signed by the Governor

    6/20/2025House

  3. Sent to the Governor

    6/2/2025House

  4. Signed in the Senate

    6/1/2025Senate

  5. Signed in the House

    6/1/2025House

  6. Reported enrolled

    5/31/2025House

  7. House concurs in Senate amendment(s)-reported

    5/30/2025Senate

  8. House discharges conferees-reported

    5/30/2025Senate

  9. Text of Senate Amendment(s)

    5/30/2025House

  10. Statement(s) of vote recorded in Journal

    5/30/2025House

  11. Record vote (RV#4090)

    5/30/2025House

  12. House concurs in Senate amendment(s)

    5/30/2025House

  13. House discharges conferees

    5/30/2025House

  14. Senate appoints conferees-reported

    5/21/2025House

  15. Senate grants request for conf comm-reported

    5/21/2025House

  16. Senate appoints conferees

    5/21/2025Senate

  17. Senate grants request for conference comm.

    5/21/2025Senate

  18. House appoints conferees-reported

    5/20/2025Senate

  19. House requests conference committee-reported

    5/20/2025Senate

  20. House refuses to concur-reported

    5/20/2025Senate

  21. House appoints conferees

    5/19/2025House

  22. House requests conference committee

    5/19/2025House

  23. House refuses to concur in Senate amendments

    5/19/2025House

  24. Senate Amendments Analysis distributed

    5/8/2025House

  25. Senate Amendments distributed

    5/8/2025House

Bill Text

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