89R20588 TJB-F
By: Cunningham H.B. No. 2723
Substitute the following for H.B. No. 2723:
By: Troxclair C.S.H.B. No. 2723
A BILL TO BE ENTITLED
AN ACT
relating to the requirement that a person submit an application for
an exemption from ad valorem taxation for certain property used for
human burial.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.43, Tax Code, is amended by adding
Subsections (t) and (u) to read as follows:
(t) Notwithstanding Subsections (a) and (c), the chief
appraiser of an appraisal district in which property described by
Section 11.17 is located shall grant the exemption authorized by
that section for the property if:
(1) a person does not apply for the exemption;
(2) the chief appraiser knows or should know based on a
reasonable inspection of the property that the property is a
property described by that section; and
(3) the owner of the property is not identifiable.
(u) A chief appraiser may request the assistance of a state
agency, municipality, county, county historical commission, or
other governmental or nonprofit entity to help determine whether a
property is a property described by Section 11.17 for the purpose of
Subsection (t)(2).
SECTION 2. The change in law made by this Act applies only
to an ad valorem tax year that begins on or after the effective date
of this Act.
SECTION 3. This Act takes effect January 1, 2026.