Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial, the official text

H.B. No. 2723

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.

______________________________
______________________________

President of the Senate
Speaker of the House

I certify that H.B. No. 2723 was passed by the House on April

25, 2025, by the following vote: Yeas 120, Nays 6, 1 present, not

voting.

______________________________

Chief Clerk of the House

I certify that H.B. No. 2723 was passed by the Senate on May

9, 2025, by the following vote: Yeas 31, Nays 0.

______________________________

Secretary of the Senate

APPROVED: _____________________

Date

_____________________

Governor