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TX HB2723
Bill
Status
5/24/2025
Primary Sponsor
Charles Cunningham
Click for details
AI Summary
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Chief appraisers must grant ad valorem tax exemptions for property used for human burial (cemeteries) without requiring an application when the property qualifies based on reasonable inspection and the owner cannot be identified
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The exemption applies specifically to properties described under Section 11.17 of the Texas Tax Code, which covers cemetery property
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Chief appraisers may request assistance from state agencies, municipalities, counties, county historical commissions, or nonprofit entities to help determine whether property qualifies for the burial property exemption
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The law takes effect January 1, 2026, and applies to tax years beginning on or after that date
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Passed the House 120-6 on April 25, 2025, and the Senate 31-0 on May 9, 2025
Legislative Description
Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial.
Taxation
Last Action
Effective on 1/1/26
5/24/2025