Allows chief appraisers to grant tax exemptions for burial properties if no application is submitted and the owner is unidentifiable.

This bill amends the Texas 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 if no application for the exemption is submitted, the chief appraiser knows or should know based on a reasonable inspection that the property qualifies, and the owner of the property is not identifiable. The change applies to tax years beginning on or after the effective date of the Act, which is January 1, 2026.

Allows chief appraisers to grant tax exemptions for burial properties if no application is submitted and the owner is unidentifiable.

This bill amends the Texas 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 if no application for the exemption is submitted, the chief appraiser knows or should know based on a reasonable inspection that the property qualifies, and the owner of the property is not identifiable. The change applies to tax years beginning on or after the effective date of the Act, which is January 1, 2026.