Texas 2025 - 89th Regular

Texas House Bill HB 3438

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

Caption

Relating to the property tax exemption for certain nonprofit community business organizations.

Impact

The introduction of HB 3438 could have significant implications for state property tax laws. Should the bill pass, it may impact the revenue collected by local governments, which typically rely on property taxes as a primary funding source. This could lead to budgetary adjustments in municipal services as local governments respond to the potential decrease in tax revenue. Proponents of the bill argue that although there might be short-term fiscal impacts, the long-term benefits of strengthened community organizations and their services will outweigh the initial financial concerns.

Summary

House Bill 3438 aims to establish a property tax exemption specifically for certain nonprofit community business organizations. This legislation seeks to alleviate the financial burden on these organizations, promoting their sustainability and ability to serve their communities effectively. By allowing these organizations to be exempt from property taxes, the bill intends to assist them in redirecting resources typically allocated for taxes into community-focused programs and services.

Contention

The bill may face opposition from various stakeholders, particularly those concerned about maintaining stable revenue for local governments. Critics may argue that while the intentions of supporting nonprofit organizations are commendable, the fiscal implications could lead to diminished public service funding and resources. Additionally, there may be debates regarding which nonprofit organizations qualify for this exemption and the criteria for eligibility, which could lead to perceived inequities or favoritism.

Companion Bills

No companion bills found.

Previously Filed As

TX HB1184

Creating a narrow exemption from overtime provisions for certain nonprofits and small businesses.

TX HB3920

Sales tax; providing exemption for certain nonprofit organizations; effective date.

TX HB2966

Revenue and taxation; sales tax exemptions; governmental and nonprofit entities; certified recovery homes; certified recovery community organizations; effective date; emergency.

TX A09329

Enacts the "New York state food rescue tax credit act" in relation to providing a tax credit for certain businesses that donate food to eligible nonprofit food assistance organizations.

TX S08878

Enacts the "New York state food rescue tax credit act" in relation to providing a tax credit for certain businesses that donate food to eligible nonprofit food assistance organizations.

TX H0406

Amends existing law to revise provisions regarding a property tax exemption for certain low-income housing owned by nonprofit organizations.

TX AB1113

Modifications to the property tax exemption for nonprofit organizations that sell property to low-income persons. (FE)

TX SB1048

Modifications to the property tax exemption for nonprofit organizations that sell property to low-income persons. (FE)

TX HB659

Establishes a definition for purposes of a prohibition on ad valorem tax exemptions for certain property owned by nonprofit organizations (OR SEE FISC NOTE LF RV See Note)

TX SB367

Affordable housing; religious organizations and other nonprofit tax-exempt properties.

Similar Bills

No similar bills found.