Relating to the eligibility of certain charitable organizations to receive an exemption from ad valorem taxation.

HB 4752 amends Texas law to set new requirements for charitable organizations seeking property tax exemptions. It directly affects organizations that want to avoid ad valorem (property) taxes by requiring them to: (1) distribute contributions to at least five other qualifying nonprofits with volunteer boards and 501(c)(3) status (or public universities), (2) ensure those recipients get majority funding from private gifts/government and provide free services, and (3) maintain their own 501(c)(3) status and volunteer governance. The bill takes effect for tax years beginning January 1, 2026, changing eligibility for existing tax exemptions rather than creating new tax rates.