Texas HB2723 allows an exemption from ad valorem taxation for certain burial property if no application is submitted, the property is identifiable.

Texas HB2723 amends the Tax Code to allow the chief appraiser of an appraisal district to grant an exemption from ad valorem taxation for certain property used for human burial. This exemption applies if no application is submitted, the chief appraiser knows or should know the property is eligible, and the property owner is unidentifiable. The change in law applies to tax years beginning on or after the effective date of the Act, which is January 1, 2026.

Texas HB2723 allows an exemption from ad valorem taxation for certain burial property if no application is submitted, the property is identifiable.

Texas HB2723 amends the Tax Code to allow the chief appraiser of an appraisal district to grant an exemption from ad valorem taxation for certain property used for human burial. This exemption applies if no application is submitted, the chief appraiser knows or should know the property is eligible, and the property owner is unidentifiable. The change in law applies to tax years beginning on or after the effective date of the Act, which is January 1, 2026.