HB 2133

85(R) - 2017
House Ways & Means
House Ways & Means
Nonprofit Organizations

Vote Recommendation

  • Neutral
  • Neutral
  • Neutral
  • Negative
  • Neutral


Rodney Anderson

Bill Caption

Relating to the exemption from ad valorem taxation for property owned by a religious organization for purposes of expanding a religious facility or constructing a new religious facility.

Fiscal Notes

Passage of the bill would allow certain exempt land held by a religious organization to keep a property tax exemption which would otherwise expire. As a result, taxable property values could be reduced and the related costs to the Foundation School Fund could be increased through the operation of the school finance formulas.

Bill Analysis

Under current law, land contiguous to a religious organization’s place of worship that is designated for the expansion of that place of worship is only granted tax exemption for a maximum of six years. HB 2133 would strike this provision, allowing for indefinite exemption of such land.

Vote Recommendation Notes

This bill infringes on the principle of limited government by allowing a special temporary tax exemption to be made permanent for qualified organizations. For this reason we oppose HB 2133.

Organizations Supporting

Texas Impact
Texas Values Action