Relating to the exemption from ad valorem taxation of property owned by an organization engaged primarily in performing charitable functions.

HB 5478 amends Texas property tax law to clarify and extend exemptions for charitable organizations' property. It requires organizations to notify tax officials of major changes (like selling property or losing IRS 501(c)(3) status) within 30 days. For exemptions that expired before September 1, 2023, the bill automatically reinstates them if the organization still owns the property, has a valid tax determination letter, and submits proof of prior exemption. Organizations that paid taxes during the gap period between expiration and reinstatement are entitled to refunds. This directly affects Texas charitable organizations currently or previously exempt from property taxes on their owned property.