SB 1920

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.