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Read. Follow. Verify.Texas House Bill 122 Exempts Certain Nonprofit Property in Populous Counties from Property Taxes
Last action · July 18, 2025: FiledSponsor: Sam Harless
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What This Bill Proposed
Texas HB 122 exempts real and personal property owned by certain educational, charitable, and scientific nonprofit corporations in counties with a population of 3.3 million or more from all , provided the property is used to promote agriculture, support youth, and provide educational support. The exemption applies beginning with the tax year starting on or after the effective date of January 1, 2026, though it excludes for-profit leasehold interests.
Who It Would Have Affected
Groups the bill's text would have affected, as described in the record. Being affected is not a position for or against it.
Nonprofit Corporations
Qualifying charitable, educational, and scientific nonprofits in large counties become exempt from paying ad valorem property taxes on their eligible real and personal property.
For-Profit Lessees
Any for-profit entity leasing property from an exempt nonprofit is explicitly excluded from the tax exemption and remains liable for property taxes on its interest.
Key Facts
You don't have to trust us. Each fact below is taken straight from the official document - click any one to see the exact passage, highlighted in the original.
Frequently Asked Questions
Which counties qualify for this property tax exemption?
Does this exemption apply to for-profit businesses leasing space from the nonprofit?
What else do you want to know?
News Coverage
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Votes, people, money & the original sourceWhere This Stands
This bill did not become law - Died at adjournment · introduced in the House.
Procedural history
1 action- Jul 18, 2025HouseIntroducedFiled
Version history
Only one version on file - nothing to compare yet. As later stages (committee substitute, engrossed, enrolled) are captured, the redline appears here.
View official text →Lobbying Activity
No state lobbying filings in our records match this bill. Federal lobbying reports (LDA) cover Congress, so they are not listed on state bills.
Full breakdown
Who this bill affects and the strongest case for and against it, written only from the bill’s own text.
Sponsors
Sources
capitol.texas.gov
Analysis Score
0–100- Significance20Lowered because this bill did not pass (its text scored 45)
- Controversy15Intensity of disagreement among stakeholders
- Entertainment5Compellingness for a non-policy-wonk reader
- Buzz20Current news / social attention level
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