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A BILL TO BE ENTITLED
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AN ACT
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relating to the requirement that a person submit an application for |
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an exemption from ad valorem taxation for certain property used for |
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human burial. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.43, Tax Code, is amended by adding |
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Subsection (t) to read as follows: |
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(t) Notwithstanding Subsections (a) and (c), the chief |
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appraiser of an appraisal district in which property described by |
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Section 11.17 is located shall grant the exemption authorized by |
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that section for the property if: |
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(1) a person does not apply for the exemption; |
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(2) the chief appraiser knows or should know based on a |
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reasonable inspection of the property that the property is a |
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property described by that section; and |
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(3) the owner of the property is not identifiable. |
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SECTION 2. The change in law made by this Act applies only |
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to an ad valorem tax year that begins on or after the effective date |
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of this Act. |
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SECTION 3. This Act takes effect January 1, 2026. |