HB 2723
AN ACT relating to the requirement that a person submit an application for
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Allows chief appraisers to automatically grant property tax exemptions for certain properties when the owner cannot be identified, even if no application is submitted. The exemption will be granted if the appraiser can reasonably determine through property inspection that the property qualifies for the exemption. The law applies to ad valorem tax years beginning on or after January 1, 2026, and aims to simplify the exemption process for properties where owners are unknown or cannot be located.
Subject Areas
Bill Text
relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: SECTION 1. Section 11.43, Tax Code, is amended by adding Subsection (t) to read as follows: (t) Notwithstanding Subsections (a) and (c), the chief appraiser of an appraisal district in which property described by Section 11.17 is located shall 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. SECTION 2. The change in law made by this Act applies only to an ad valorem tax year that begins on or after the effective date SECTION 3. This Act takes effect January 1, 2026.
Expert Lobbyists for This Bill
These lobbyists specialize in Cemeteries and related subject areas.
Brianna M. Menard
Haley Cornyn
Gavin L. Massingill
Kelly Barnes
Jennifer Shelley Rodriguez
Ky Ash
Nora Del Bosque
Craig Holzheauser
Jacob Smith
Elizabeth Hadley
Bill History
Bill filed: AN ACT relating to the requirement that a person submit an application for
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