The bill, S.B. No. 1920, amends Section 11.43 of the Texas Tax Code to establish new provisions regarding exemptions from ad valorem taxation for properties used for human burial. It introduces two new subsections, (t) and (u). Subsection (t) allows the chief appraiser of an appraisal district to grant an exemption for properties described in Section 11.17 even if a person does not apply for the exemption, provided that the chief appraiser is aware, through reasonable inspection, that the property qualifies and that the owner is not identifiable. Subsection (u) permits the chief appraiser to seek assistance from various governmental or nonprofit entities to help determine if a property meets the criteria outlined in Section 11.17.

The changes made by this Act will only apply to ad valorem tax years beginning on or after its effective date, which is set for January 1, 2026. This legislation aims to streamline the process of granting tax exemptions for burial properties, ensuring that such properties are recognized and exempted even in cases where the owner cannot be identified or has not applied for the exemption.

Statutes affected:
Introduced: Tax Code 11.43 (Tax Code 11)
Senate Committee Report: Tax Code 11.43 (Tax Code 11)
Engrossed: Tax Code 11.43 (Tax Code 11)