�BILL ANALYSIS

Senate Research Center	H.B. 2723
89R20588 TJB-F	By: Cunningham et al. (West)
	Local Government
	5/5/2025
	Engrossed

AUTHOR'S / SPONSOR'S STATEMENT OF INTENT

H.B. 2723 amends current law relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial.

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to a state officer, institution, or agency.

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Section 11.43, Tax Code, by adding Subsections (t) and (u), as follows:

(t) Requires the chief appraiser of an appraisal district in which property described by Section 11.17 (Cemeteries) is located, notwithstanding Subsections (a) (relating to procedures for claiming a certain tax exemption) and (c) (relating to guidelines surrounding a certain exemption provided by certain sections), to 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) Authorizes a chief appraiser to 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. Makes application of this Act prospective.

SECTION 3. Effective date: January 1, 2026.