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| 1 | + | 89R7693 TJB-F | |
| 2 | 2 | By: Cunningham H.B. No. 2723 | |
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| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to the requirement that a person submit an application for | |
| 10 | 10 | an exemption from ad valorem taxation for certain property used for | |
| 11 | 11 | human burial. | |
| 12 | 12 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 13 | 13 | SECTION 1. Section 11.43, Tax Code, is amended by adding | |
| 14 | - | | |
| 14 | + | Subsection (t) to read as follows: | |
| 15 | 15 | (t) Notwithstanding Subsections (a) and (c), the chief | |
| 16 | 16 | appraiser of an appraisal district in which property described by | |
| 17 | 17 | Section 11.17 is located shall grant the exemption authorized by | |
| 18 | 18 | that section for the property if: | |
| 19 | 19 | (1) a person does not apply for the exemption; | |
| 20 | 20 | (2) the chief appraiser knows or should know based on a | |
| 21 | 21 | reasonable inspection of the property that the property is a | |
| 22 | 22 | property described by that section; and | |
| 23 | 23 | (3) the owner of the property is not identifiable. | |
| 24 | - | (u) A chief appraiser may request the assistance of a state | |
| 25 | - | agency, municipality, county, county historical commission, or | |
| 26 | - | other governmental or nonprofit entity to help determine whether a | |
| 27 | - | property is a property described by Section 11.17 for the purpose of | |
| 28 | - | Subsection (t)(2). | |
| 29 | 24 | SECTION 2. The change in law made by this Act applies only | |
| 30 | 25 | to an ad valorem tax year that begins on or after the effective date | |
| 31 | 26 | of this Act. | |
| 32 | 27 | SECTION 3. This Act takes effect January 1, 2026. |