HB 23 — 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.
Last action — Statement(s) of vote recorded in Journal
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✓Introduced
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✓In Committee
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✓Passed House
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✓Passed Senate
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✓To Executive
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6Enacted
This bill has been enacted into law. Introduced August 15, 2025. Enacted.
Signed by Governor Greg Abbott (Republican) on September 17, 2025.
Odds of enactment
High chanceBased on the sponsor, cosponsors, and committee posture, this bill has a high chance of becoming law.
Upgrade to see the exact probability and what's driving it.
A statistical estimate from our own model of past outcomes — an insight, not a guarantee. Policymaking is volatile.
Prognosis
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Enacted
Current position in the legislative process.
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11 sponsors
6 primary, 5 co-sponsors signed on.
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Cleared a recorded vote
Passed 2 recorded votes so far.
Based on stage, sponsorship breadth, committee status, recorded votes, and cross-state momentum — a description of the observable signals, not a prediction.
In plain language
This bill exempts certain nonprofit properties from ad valorem taxes.
The bill allows specific nonprofit organizations in populous counties to avoid paying certain property taxes. This aims to support agriculture, youth programs, and educational initiatives in the community.
What this means for you
- Workers: This could result in more job opportunities as nonprofits expand their services without the burden of increased taxes.
- Families: This means families in the community may benefit from enhanced local programs and services funded by nonprofits.
Bill Text
What changed in the latest version
19 added · 4 removedPlain-language change summary
The amendments to Bill HB 23 include the addition of certification lines confirming its passage in both the House and the Senate, along with the date and signatures from key legislative leaders. This change solidifies the bill's legislative journey, ensuring there is a clear record of approval. The removal of names from the title simplifies the presentation of the bill, making it easier for the public to understand its current status. These updates matter because they enhance transparency and accountability in the legislative process.
By:AAHarless,H.B.ANo.A23 Oliverson,AN Swanson,ACT Hull,relating Ashby,to H.B.ANo.A23the AAAAAetexemption al.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.
A BILL TO BE ENTITLED 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.
89S20304H.B.ANo.A23 PRL-F______________________________ 1______________________________ AAAAPresident of the Senate Speaker of the HouseAAAAAA I certify that H.B.
No.
23 was passed by the House on August 25, 2025, by the following vote:AAYeas 113, Nays 13, 1 present, not voting.
______________________________ Chief Clerk of the HouseAAA I certify that H.B.
No.
23 was passed by the Senate on August 26, 2025, by the following vote:AAYeas 26, Nays 1.
______________________________ Secretary of the SenateAAAA APPROVED:AA_____________________ AAAAAAAAAAAAAAAAAAAADateAAAAAAAAAA AAAAAAAAAAA_____________________ AAAAAAAAAAAAAAAAAAGovernorAAAAAAA 2
Compared against the Texas statutes as published AI-generated reading aid — verify against the official bill.
This bill amends 1 section(s) of the Texas statutes: Section 11.23, Tax Code.
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Section 11.23, Tax Code
(n) Promotion of Agriculture, Support of Youth, and Provision of Educational Support in Populous Counties. In a county with a population of 3.3 million or more, all real and personal property owned by a nonprofit corporation, as that term is defined by Section 22.001, Business Organizations Code, organized exclusively for charitable, educational, and scientific purposes, and held for use in promoting agriculture, supporting youth, and providing educational support in the community is exempt from all ad valorem taxation. This subsection does not exempt from ad valorem taxation any interest in real or personal property, including a leasehold or other possessory interest, of a for-profit lessee of property for which a nonprofit corporation is entitled to an exemption from taxation under this subsection.
amended
Action History
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Statement(s) of vote recorded in Journal
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Effective on 1/1/26
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Signed by the Governor
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Sent to the Governor
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Signed in the Senate
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Signed in the House
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Reported enrolled
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Senate passage reported
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Record vote
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Passed
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Read 3rd time
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Record vote
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Three day rule suspended
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Vote recorded in Journal
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Read 2nd time & passed to 3rd reading
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Vote recorded in Journal
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Rules suspended-Regular order of business
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Ordered not printed
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Printing rule suspended
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Reported favorably w/o amendments
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Vote taken in committee
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Considered in public hearing
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Scheduled for public hearing on . . .
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Posting rule suspended
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Referred to Local Government
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Read first time
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Received from the House
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Co-sponsor authorized
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Reported engrossed
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Reason for vote recorded in Journal
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Statement(s) of vote recorded in Journal
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Record vote
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Passed
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Read 3rd time
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Passed to engrossment
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Read 2nd time
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Placed on General State Calendar
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Considered in Calendars
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Committee report sent to Calendars
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Committee report distributed
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Comte report filed with Committee Coordinator
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Reported favorably w/o amendment(s)
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Testimony taken/registration(s) recorded in committee
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Considered in public hearing
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Referred to Ways & Means
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Read first time
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Filed
Sponsors
- Donna Campbell · Cosponsor
- Paul Bettencourt · Primary
- Dennis Paul · Cosponsor
- Janie Lopez · Cosponsor
- Cecil Bell · Cosponsor
- Trent Ashby · Primary
- Lacey Hull · Primary
- Valoree Swanson · Primary
- Tom Oliverson · Primary
- Sam Harless · Primary
- Ken King · Cosponsor
Sponsorship breakdown
Export CSV (upgrade) →6 sponsors · 5 co-sponsors · 173 not signed on · 14 voted No
"Not signed on" means a member has not sponsored or co-sponsored this bill — it does not imply opposition. Members flagged Voted No have a recorded No vote on this bill.
Votes
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 0 | 1 | 0 | 3 |
| Total | 0 | 1 | 0 | 3 |
| % of votes cast | 0% | 25% | 0% | 75% |
How each member voted (4)
| Member | Party | Vote |
|---|---|---|
| Borris Miles | — | Not Voting |
| Charles Schwertner | — | Nay |
| Royce West | — | Not Voting |
| Sarah Eckhardt | — | Not Voting |
| Party | Yea | Nay | Present | Not Voting |
|---|---|---|---|---|
| Unaffiliated | 113 | 13 | 0 | 25 |
| Total | 113 | 13 | 0 | 25 |
| % of votes cast | 75% | 9% | 0% | 17% |
How each member voted (151)
Subjects
Frequently asked questions
- Who sponsors HB 23?
- HB 23 is sponsored by Donna Campbell, Paul Bettencourt, Dennis Paul, Janie Lopez, Cecil Bell, Trent Ashby, Lacey Hull, Valoree Swanson, Tom Oliverson, Sam Harless, and Ken King.
- What is the current status of HB 23?
- This bill has been enacted into law. Introduced August 15, 2025. Enacted.
- Where can I track HB 23?
- Track HB 23 free on One Click Politics — get push/email alerts when it moves.
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Last checked for changes about 2 months ago · updated continuously
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