Rep. Helen Kerwin introduced HB 5478, a bill on Taxation, to the Texas House on Friday, March 14 during the 89(R) legislative session, according to the Texas Legislature website.
More specifically, the official text was summarized by the state legislature as ’’relating to the exemption from ad valorem taxation of property owned by an organization engaged primarily in performing charitable functions’’.
The following is our breakdown, based on the actual bill text, and may include interpretation to clarify its provisions.
This bill amends the Texas Tax Code to provide guidelines for the exemption from ad valorem taxation of property owned by organizations primarily engaged in charitable functions. It specifies that such exemptions expire when the organization no longer owns the property or the comptroller determines that the organization no longer qualifies for exemptions. Organizations must notify authorities of material changes within 30 days, such as property sales or changes in tax-exempt status. The bill allows for automatic reinstatement of exemptions that expired before Sept. 1, 2023, if certain conditions are met. Additionally, organizations entitled to exemption continuations will receive tax refunds if they had paid property taxes after the exemption had expired. This act is set to take effect Jan. 1, 2026.
Helen Kerwin, a member of the House Committee on Culture, Recreation & Tourism, proposed another 21 bills during the 89(R) legislative session. She is also a member of the House Committee on Public Education.
Helen Kerwin is currently serving in the Texas State House, representing the state’s 58th House district. She replaced previous state representative DeWayne Burns in 2025.
Bills in Texas go through a multi-step legislative process, including committee review, debates, and votes in both chambers before reaching a final decision. Each session, there are typically thousands of bills introduced, but only a portion successfully navigate the process to become law.
You can read more about the bills and other measures here.
Other Bills Introduced by Your Representatives in Texas House
| Legislative Session | Author | Bill Number | Date Introduced | Short Description |
|---|---|---|---|---|
| 89(R) | Helen Kerwin | HB 5461 | 03/14/2025 | Relating to eligibility for supplemental nutrition assistance program benefits following certain parental truancy convictions |
| 89(R) | Helen Kerwin | HB 5332 | 03/14/2025 | Relating to the issuance of excess axle or gross weight permits |
| 89(R) | Helen Kerwin | HB 5022 | 03/13/2025 | Relating to the prohibition of immunization with a product containing mRNA material |
| 89(R) | Helen Kerwin | HB 4648 | 03/12/2025 | Relating to the repeal of ad valorem taxes and certain state and local taxes, the enactment of a uniform state sales tax, and related school and local government finance reform; increasing the rate of a tax |
| 89(R) | Helen Kerwin | HB 3590 | 03/03/2025 | Relating to the conduct of early voting by certain political subdivisions |
| 89(R) | Helen Kerwin | HB 3231 | 02/24/2025 | Relating to the prosecution and punishment for the offense of trafficking of persons; increasing a criminal penalty |
| 89(R) | Helen Kerwin | HB 3189 | 02/21/2025 | Relating to increasing the criminal penalty for certain conduct constituting the offense of trafficking of persons |
| 89(R) | Helen Kerwin | HB 3182 | 02/21/2025 | Relating to the authority of certain municipalities to receive certain tax revenue derived from a hotel and convention center project and to pledge certain tax revenue for the payment of obligations related to the project |
| 89(R) | Helen Kerwin | HB 3153 | 02/21/2025 | Relating to hiring and employment requirements for persons in direct contact with children at certain facilities |
| 89(R) | Helen Kerwin | HB 3087 | 02/20/2025 | Relating to the authority of a county to restrict sex offenders from child safety zones in the unincorporated area of the county; creating a criminal offense |
| 89(R) | Helen Kerwin | HB 3049 | 02/19/2025 | Relating to the designation of animal control officers as first responders |
| 89(R) | Helen Kerwin | HB 2991 | 02/18/2025 | Relating to the donation of blood by persons younger than 18 years of age; authorizing a civil penalty |
| 89(R) | Helen Kerwin | HB 2743 | 02/12/2025 | Relating to the dedication of certain surplus state revenue for ad valorem tax relief |
| 89(R) | Helen Kerwin | HB 2390 | 02/04/2025 | Relating to agreements between municipalities and counties and United States Immigration and Customs Enforcement to enforce federal immigration law |
| 89(R) | Helen Kerwin | HB 2389 | 02/04/2025 | Relating to prohibiting the purchase of or acquisition of title to real property by and contracts or other agreements with certain aliens or foreign entities |
| 89(R) | Helen Kerwin | HB 2388 | 02/04/2025 | Relating to the definition of a governmental body for the purposes of the public information law |
| 89(R) | Helen Kerwin | HB 2220 | 01/29/2025 | Relating to the repeal of or limitations on certain state and local taxes, including school district maintenance and operations ad valorem taxes, the enactment of state and local value added taxes, and related school finance reform; imposing taxes |
| 89(R) | Helen Kerwin | HB 2065 | 01/24/2025 | Relating to the overnight parking of a commercial motor vehicle in or near certain residential subdivisions |
| 89(R) | Helen Kerwin | HB 2014 | 01/22/2025 | Relating to the board of directors of Somervell County Hospital District |
| 89(R) | Helen Kerwin | HB 1952 | 01/17/2025 | Relating to the composition of county appraisal district boards of directors |
| 89(R) | Helen Kerwin | HB 1674 | 12/19/2024 | Relating to the production, sale, and use of certain agricultural products containing perfluoroalkyl and polyfluoroalkyl substances (PFAS); creating a criminal offense |
| 88(R) | DeWayne Burns | HB 1590 | 03/10/2023 | Relating to the establishment of the Texas Leadership Scholars Program |
| 88(R) | DeWayne Burns | HB 4605 | 03/09/2023 | Relating to the establishment of the Texas Leadership Scholars Program to serve as a merit-based scholarship and leadership opportunity for high-achieving, emerging leaders with financial need |
| 88(R) | DeWayne Burns | HB 4191 | 03/08/2023 | Relating to changes to certain long-term care facilities’ essential caregiver policies and procedures |
| 88(R) | DeWayne Burns | HB 4192 | 03/08/2023 | Relating to the overnight parking of a commercial motor vehicle in or near certain residential subdivisions |
| 88(R) | DeWayne Burns | HB 3901 | 03/07/2023 | Relating to a cost-of-living adjustment applicable to certain benefits paid by the Teacher Retirement System of Texas |
| 88(R) | DeWayne Burns | HB 3514 | 03/03/2023 | Relating to the authority of a municipality to annex property in certain water districts |
| 88(R) | DeWayne Burns | HB 3254 | 03/02/2023 | Relating to the purchase of service credit by certain members of the Employees Retirement System of Texas |
| 88(R) | DeWayne Burns | HB 2812 | 02/24/2023 | Relating to the provision of school safety training to certain employees of a private school who hold a license to carry a handgun |
| 88(R) | DeWayne Burns | HB 2827 | 02/24/2023 | Relating to the permitting of and performance of annual soil tests for certain concentrated animal feeding operations by the Texas Commission on Environmental Quality |
| 88(R) | DeWayne Burns | HB 2835 | 02/24/2023 | Relating to the designation of a portion of State Highway 144 in Hood and Somervell Counties as the Ed Shipman Memorial Highway |
| 88(R) | DeWayne Burns | HB 2838 | 02/24/2023 | Relating to the exclusion of the operation of certain vehicles from commercial driver’s license requirements |
| 88(R) | DeWayne Burns | HB 2851 | 02/24/2023 | Relating to the composition of the board of directors of the Texas Agricultural Finance Authority and grant amounts under the young farmer grant program administered by the authority |
| 88(R) | DeWayne Burns | HB 2677 | 02/22/2023 | Relating to addressing workplace bullying in school districts |
| 88(R) | DeWayne Burns | HB 2683 | 02/22/2023 | Relating to the use of dyed diesel fuel to operate a motor vehicle during and for a limited period following certain disasters |
| 88(R) | DeWayne Burns | HB 2684 | 02/22/2023 | Relating to the issuance of oversize or overweight permits for vehicles transporting agricultural commodities during or preceding a disaster |
| 88(R) | DeWayne Burns | HB 2334 | 02/15/2023 | Relating to an exemption from the plumbing licensing law for certain work performed on certain private property |
| 88(R) | DeWayne Burns | HB 2184 | 02/10/2023 | Relating to appropriations to historical foundations by certain counties |
| 88(R) | DeWayne Burns | HB 2185 | 02/10/2023 | Relating to county appropriations to historical foundations or organizations |
| 88(R) | DeWayne Burns | HB 2110 | 02/09/2023 | Relating to the authority of a county to restrict sex offenders from child safety zones in the unincorporated area of the county; creating a criminal offense |
| 88(R) | DeWayne Burns | HB 2129 | 02/09/2023 | Relating to a merchant allowing a person suspected of committing or attempting to commit theft to complete a theft education program |
| 88(R) | DeWayne Burns | HB 2137 | 02/09/2023 | Relating to the enforcement of commercial motor vehicle safety standards in certain municipalities |
| 88(R) | DeWayne Burns | HB 2064 | 02/08/2023 | Relating to the employment of honorably retired peace officers as school district security personnel and the applicability to those officers of certain law governing private security |
| 88(R) | DeWayne Burns | HB 1761 | 01/27/2023 | Relating to the period for which a pesticide must be registered |
| 88(R) | DeWayne Burns | HB 1765 | 01/27/2023 | Relating to the redaction of certain information from a document posted on the Internet by a county clerk or district clerk on request of a person to whom the information relates or the judicial security division of the Office of Court Administration of the Texas Judicial System |
| 88(R) | DeWayne Burns | HB 1786 | 01/27/2023 | Relating to the amendment of restrictive covenants of certain residential subdivisions |
| 88(R) | DeWayne Burns | HB 1661 | 01/26/2023 | Relating to the age limit for a beginning position in a police department under municipal civil service |
| 88(R) | DeWayne Burns | HB 1662 | 01/26/2023 | Relating to certain requirements and procedures regarding the posting of a school district’s employment policy |
| 88(R) | DeWayne Burns | HB 1750 | 01/26/2023 | Relating to the applicability of certain city requirements to agricultural operations |
| 88(R) | DeWayne Burns | HB 579 | 11/14/2022 | Relating to procedures for the alternative assessment or exemption from assessment of certain public school students who receive special education services and alternative accountability plans for certain campuses serving students who receive special education services |
