| Old | New | Differences | |
|---|---|---|---|
| 1 | + | 89R7693 TJB-F | |
| 1 | 2 | By: West S.B. No. 1920 | |
| 2 | - | (In the Senate - Filed March 5, 2025; March 17, 2025, read | |
| 3 | - | first time and referred to Committee on Local Government; | |
| 4 | - | April 14, 2025, reported adversely, with favorable Committee | |
| 5 | - | Substitute by the following vote: Yeas 5, Nays 0; April 14, 2025, | |
| 6 | - | sent to printer.) | |
| 7 | - | Click here to see the committee vote | |
| 8 | - | COMMITTEE SUBSTITUTE FOR S.B. No. 1920 By: Cook | |
| 9 | 3 | ||
| 10 | 4 | ||
| 11 | 5 | ||
| 12 | 6 | ||
| 13 | 7 | A BILL TO BE ENTITLED | |
| 14 | 8 | AN ACT | |
| 15 | 9 | relating to the requirement that a person submit an application for | |
| 16 | 10 | an exemption from ad valorem taxation for certain property used for | |
| 17 | 11 | human burial. | |
| 18 | 12 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 19 | 13 | SECTION 1. Section 11.43, Tax Code, is amended by adding | |
| 20 | - | | |
| 14 | + | Subsection (t) to read as follows: | |
| 21 | 15 | (t) Notwithstanding Subsections (a) and (c), the chief | |
| 22 | 16 | appraiser of an appraisal district in which property described by | |
| 23 | 17 | Section 11.17 is located shall grant the exemption authorized by | |
| 24 | 18 | that section for the property if: | |
| 25 | 19 | (1) a person does not apply for the exemption; | |
| 26 | 20 | (2) the chief appraiser knows or should know based on a | |
| 27 | 21 | reasonable inspection of the property that the property is a | |
| 28 | 22 | property described by that section; and | |
| 29 | 23 | (3) the owner of the property is not identifiable. | |
| 30 | - | (u) A chief appraiser may request the assistance of a state | |
| 31 | - | agency, municipality, county, county historical commission, or | |
| 32 | - | other governmental or nonprofit entity to help determine whether a | |
| 33 | - | property is a property described by Section 11.17 for the purpose of | |
| 34 | - | Subsection (t)(2). | |
| 35 | 24 | SECTION 2. The change in law made by this Act applies only | |
| 36 | 25 | to an ad valorem tax year that begins on or after the effective date | |
| 37 | 26 | of this Act. | |
| 38 | 27 | SECTION 3. This Act takes effect January 1, 2026. | |
| 39 | - | * * * * * |