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HB 23

Texas - Session 892

House introduced 2025-09-17
Bill Details

Title: 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.

Summary

The bill author informed the House Committee on Ways and Means that the Houston Livestock Show and Rodeo (HLSR) supports the Houston community and promotes agriculture through its annual familyfriendly experiences that educate and entertain the public, showcase western heritage, and support Texas youth. The bill author further informed the committee that HLSR would like to continue to develop its properties to supplement and enhance components of its annual show and to further the overall mission of the organization, but that current law lacks clarity as to how the property tax exemption for nonprofit organizations, such as HLSR, is applied when an organization develops its properties.

Sponsor
Harless
Official Source Back to Bills
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Actions Timeline
Date Event Detail
2025-08-15 Introduced Bill introduced
2025-09-17 Status introduced
2025-09-17 Latest Action Effective on 1/1/26
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