Bill Text: TX SB1920 | 2025-2026 | 89th Legislature | Engrossed

Texas Senate Bill 1920

TX State Legislature page for SB1920

Bill Title: Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial.

Sponsorship: Partisan Bill (Democrat 1)

Status: (Engrossed - Dead) 2025-04-28 - Referred to Ways & Means [SB1920 Detail]

Download: Texas-2025-SB1920-Engrossed.html



	By: West	S.B. No. 1920


	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.