Texas 2025 - 89th Regular

Texas Senate Bill SB2956

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

Caption

Relating to the exemption from ad valorem taxation of property owned by an organization engaged primarily in performing charitable functions.

Impact

The enactment of SB2956 would provide a more streamlined process for charitable organizations to maintain their property tax exemptions, potentially reducing financial burdens on these groups. By enabling automatic reinstatement of expired exemptions, the bill seeks to reinforce the sustainability of charitable functions within communities. This could lead to enhanced support from nonprofits, which play critical roles in various sectors, including education, healthcare, and social services.

Summary

SB2956 is a legislative proposal focusing on the exemption from ad valorem taxation for properties held by organizations primarily engaged in charitable functions. This bill aims to reform the existing tax code, allowing for automatic reinstatement of tax exemptions for organizations whose previously granted exemptions may have expired under certain conditions. Organizations that still own the property in question and maintain compliance with IRS regulations can benefit from this amendment through a simpler reapplication process, encouraging continued support for their charitable activities.

Contention

Discussions surrounding SB2956 may include debates on its broader implications for local and state revenue from property taxes. Critics might worry that the expanded exemptions could diminish public funding for essential services, while proponents argue that supporting nonprofit organizations leads to overall community benefits. Furthermore, the bill’s potential to ease regulations for tax-exempt organizations may be scrutinized regarding the accountability and transparency of such entities in their financial dealings and operational compliance.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
    • Section: 43

Companion Bills

TX HB5478

Very Similar Relating to the exemption from ad valorem taxation of property owned by an organization engaged primarily in performing charitable functions.

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