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HB 5096

AN ACT relating to a temporary local option exemption from ad valorem

House Bill
Filed

Filed

Bill introduced by legislator

Committee

Hearing

Passed Cmte

Calendar

Passed

Sent

Enrolled

Governor

Signed

89th Regular Session

Jan 14, 2025 - Jun 2, 2025 • Session ended

Awaiting Committee Assignment

Bill filed, pending referral to House committee

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Committee

Not yet assigned

Fiscal Note

Not available

What This Bill Does

relating to a temporary local option exemption from ad valorem

Subject Areas

Economic & Industrial Development--General Property Interests--Real Property EL PASO ISD Taxation--Property-Exemptions Taxation--Property-Appraisals & Appraisal Districts

Bill Text

relating to a temporary local option exemption from ad valorem
taxation by a taxing unit of the total appraised value of surplus
real property a person purchases from the El Paso Independent
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by
adding Section 11.39 to read as follows:
Sec. 11.39.  SURPLUS REAL PROPERTY PURCHASED FROM EL PASO
INDEPENDENT SCHOOL DISTRICT.  The governing body of a taxing unit by
official action of the governing body adopted in the manner
required by law for official actions may exempt from taxation for a
period of 10 years the total appraised value of surplus real
property a person purchases from the El Paso Independent School
SECTION 2.  This Act applies only to ad valorem taxes imposed
for a tax year beginning on or after the effective date of this Act.
SECTION 3.  This Act takes effect January 1, 2026, but only
if the constitutional amendment proposed by the 89th Legislature,
Regular Session, 2025, to authorize the legislature to provide for
a temporary local option exemption from ad valorem taxation by a
political subdivision of the total market value of surplus real
property a person purchases from a school district is approved by
the voters.  If that amendment is not approved by the voters, this

Bill History

filed

Bill filed: AN ACT relating to a temporary local option exemption from ad valorem

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