TX SB1920

Requires chief appraisers to automatically grant ad valorem tax exemptions for property used for human burial (such as cemeteries) when no application is submitted, the property is identifiable through reasonable inspection, and the owner cannot be identified

Allows chief appraisers to request assistance from state agencies, municipalities, counties, county historical commissions, or nonprofit entities to help determine whether a property qualifies for the burial property exemption

Applies only to ad valorem tax years beginning on or after the effective date of the Act

Takes effect January 1, 2026