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Amend HB 1185 on page 1 by striking lines 6 and 7 and 
substituting the following:
	SECTION 1.  Section 11.21, Tax Code, is amended by adding 
Subsection (a-1) and amending Subsection (g) to read as follows:
	(a-1) A person is entitled to an exemption from taxation of 
the buildings and tangible personal property that the person owns 
and that are used for a school if:
		(1)  the school is operated exclusively by an 
organization or other person that:
			(A)  is affiliated with or under common control 
with the person owning the property;
			(B)  is exempt from federal income taxation under 
Section 501(a), Internal Revenue Code of 1986, as an organization 
described by Section 501(c)(3) of that code; and
			(C)  meets the qualifications of Subsection (d);                      
		(2)  except as permitted by Subsection (b), the 
buildings and tangible personal property are used exclusively for 
educational functions;  and
		(3)  the buildings and tangible personal property are 
reasonably necessary for the operation of the school.