Texas 2025 - 89th Regular

Texas House Bill HB4750

Voted on by House
 
Out of Senate Committee
 
Voted on by Senate
 
Governor Action
 
Bill Becomes Law
 

Caption

Relating to the exemption from ad valorem taxation of property of certain charitable organizations that provide housing on a cooperative basis.

Impact

The implications of HB 4750 could be significant for charitable organizations involved in housing provision. By exempting properties used for cooperative housing from ad valorem taxes, organizations may have more financial flexibility and can potentially expand their housing offerings. This is particularly crucial in light of Texas's growing housing challenges, as it would enable organizations to allocate resources more effectively towards maintenance, improvement, and service provision for residents, without the weight of significant tax liabilities.

Summary

House Bill 4750 aims to amend the Tax Code in Texas to provide ad valorem tax exemption for properties owned by certain charitable organizations that offer housing on a cooperative basis. This bill specifically targets organizations that are dedicated to assisting low-income and moderate-income families, as well as individuals aged 62 and above, those with disabilities, and families affected by urban renewal. The intention of HB 4750 is to reduce the financial burdens on these organizations, thereby encouraging them to continue providing essential housing services.

Contention

Notable points of contention surrounding the bill might include concerns about the potential loss of tax revenue for local governments, which could impact public services. While proponents of the bill argue that supporting charitable organizations' housing efforts is essential for community welfare, opponents may fear that tax exemptions for these properties could set a precedent that undermines local fiscal stability. The discussion may also touch upon the criteria for organizations qualifying for these exemptions, raising questions about the accessibility of the benefits under the new definitions established by the bill.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: 18

Companion Bills

No companion bills found.

Similar Bills

No similar bills found.