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

This bill modifies Texas property tax rules for charitable organizations. It requires organizations with tax-exempt property to notify tax authorities within 30 days of major changes, such as selling property or losing IRS 501(c)(3) status. For organizations whose exemptions expired before September 1, 2025, the bill automatically reinstates their exemption if they still own the property, have a valid comptroller letter, and submit required documentation. It also clarifies that such organizations won't owe back taxes for the period between exemption expiration and reinstatement. This directly affects charitable nonprofits owning taxable property in Texas.