H.B. No. 23         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.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Section 11.23, Tax Code, is amended by adding   Subsection (n) to read as follows:          (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.          SECTION 2.  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 January 1, 2026.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 23 was passed by the House on August   25, 2025, by the following vote:  Yeas 113, Nays 13, 1 present, not   voting.     ______________________________   Chief Clerk of the House                 I certify that H.B. No. 23 was passed by the Senate on August   26, 2025, by the following vote:  Yeas 26, Nays 1.     ______________________________   Secretary of the Senate       APPROVED:  _____________________                      Date                           _____________________                    Governor