Texas Senate Bill SB 1920

Texas 2025 - 89th Regular

• Filed: 3/5/25
• Out of Senate Committee: 4/14/25
• Voted on by Senate: 4/24/25

Caption

Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial.

Summary

SB 1920 amends the Texas Tax Code to change how the ad valorem tax exemption for certain property used for human burial is applied. Under current law, the exemption generally requires an application. The bill creates an exception requiring the chief appraiser to grant the exemption even when no application is filed if the appraiser knows or should know, based on a reasonable inspection, that the property qualifies under Section 11.17 and the owner cannot be identified. The bill also authorizes the chief appraiser to seek help from state agencies, local governments, county historical commissions, or other governmental or nonprofit entities to determine whether a property qualifies for the burial-property exemption. The change applies only to tax years beginning on or after the bill’s effective date, and the bill takes effect January 1, 2026.

Impact

SB 1920 would modify Section 11.43 of the Tax Code by creating a mandatory, self-executing exemption process for qualifying burial property when ownership is unknown and no application is filed. This would reduce the administrative burden on owners or caretakers of abandoned, historic, or otherwise unidentifiable burial sites and require appraisal districts to recognize the exemption based on observable facts and outside assistance. The bill affects appraisal districts, chief appraisers, and owners of property used for human burial that qualifies under Section 11.17.

Sentiment

The available legislative record suggests little overt controversy and a generally procedural, administrative purpose. The bill advanced through the Senate and was later referred in the House, with no recorded committee transcript debate in the provided materials and no recorded vote totals on the listed actions. The absence of opposition in the available record suggests the measure was viewed as a targeted fix to an exemption-application problem rather than a broader tax policy change.

Contention

The main policy issue is whether appraisal districts should be required to grant the exemption without a formal application when the property appears to qualify and the owner is not identifiable. Supporters would likely favor protecting burial property from taxation and preserving historic or abandoned burial sites, while any concern would center on appraisal-district verification, the risk of granting exemptions without owner participation, and the need for reasonable inspection standards. The bill addresses that concern by allowing appraisers to consult other governmental or nonprofit entities to confirm eligibility.