Monitoring the SessionSB 773
Died in committee
Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade
relating to the exemption from ad valorem taxation of real property owned by certain charitable organizations.
Caption from analyzed text · version I.
All real property, three categories of charities. Which ones? Subsection numbers only.
The bill expands the property tax exemption for charitable organizations so that it covers all real property owned by three categories of charities, identified only by subsection number in existing law. To qualify, the property must be used only by that organization, except as current law already allows. Starting with tax years that begin on or after September 1, 2025, those charities will stop paying property tax on land and real property beyond the buildings already exempt today.
Labels: ZOMBIE BILL. Died 2 times: 88R SB 1774 (Died in committee) and this bill (Died in committee). Checked against 88R only.DO-OVER. Reworked text of a bill filed before that died: 88R SB 1774 (Died in committee). Filed in 2 sessions, counting this one. Checked against 88R only.TRY NO. 2. Filed in 2 sessions: 88R and 89R. Checked against 88R only.NEVER GOT A HEARING. Filed Jan 13, 2025 and referred to the Senate Local Government committee. No public hearing. The bill died.
89R-SB773 · 2025-01-13
relating to the exemption from ad valorem taxation of real property owned by certain charitable organizations.
All real property, three categories of charities. Which ones? Subsection numbers only.
The bill expands the property tax exemption for charitable organizations so that it covers all real property owned by three categories of charities, identified only by subsection number in existing law. To qualify, the property must be used only by that organization, except as current law already allows. Starting with tax years that begin on or after September 1, 2025, those charities will stop paying property tax on land and real property beyond the buildings already exempt today.
[ ] NONE FOUND
No fiscal note in the loaded record.
No verified beat found.
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Derived itemized flow · Jul 1, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.
Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.
Missing data does not establish zero giving. Display amounts are rounded.
No floor vote loaded for this bill.
No fiscal note in the loaded record.
Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.
Filed 2 times: 88R and 89R. Checked against 88R only.
by Sen. Eckhardt, same lead author · Died in committee · reworked
Introduced textLast action, Mar 20, 2023: Referred to Local Government
Relating to the exemption from ad valorem taxation of real property owned by certain charitable organizations.
Caption, 88R bill history
Texas Senate · Filed Jan 13, 2025
02/07/2025 S Referred to Local Government
Texas Legislature Online · Introduced
Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.
Senate committee · Local Government · Final status: Died in committee
Charitable & Nonprofit Organizations
Property Interests--Real Property
Taxation--Property-Appraisals & Appraisal Districts
Taxation--Property-Exemptions
The text as introduced · 313 words
89R4407 PRL-D By: Eckhardt S.B. No. 773 A BILL TO BE ENTITLED AN ACT relating to the exemption from ad valorem taxation of real property owned by certain charitable organizations. BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.18(a), Tax Code, is amended to read as follows: (a) An organization that qualifies as a charitable organization as provided by this section is entitled to an exemption from taxation of: (1) the buildings and tangible personal property that: (A) are owned by the charitable organization; and (B) except as permitted by Subsection (b), are used exclusively by qualified charitable organizations; (2) the real property owned by the charitable organization consisting of: (A) an incomplete improvement that: (i) is under active construction or other physical preparation; and (ii) is designed and intended to be used exclusively by qualified charitable organizations; and (B) the land on which the incomplete improvement is located that will be reasonably necessary for the use of the improvement by qualified charitable organizations; [ and ] (3) if the charitable organization is described by Subsection (d)(1), (2), (3)(A)(ii), (5), (8), (13), (15), or (19), the real property owned by the charitable organization consisting of an interest in a mineral in place, including a royalty interest, provided that the interest: (A) is not severed from the surface estate; or (B) was donated to the charitable organization by the previous owner of the interest ; and (4) all real property that: (A) is owned by a charitable organization described by Subsection (d)(10), (21), or (22); and (B) except as permitted by Subsection (b), is used exclusively by the organization . SECTION 2. The change in law made by this Act applies only to an ad valorem tax year that begins on or after the effective date of this Act. SECTION 3. This Act takes effect September 1, 2025.