HB 2723: burial land tax exemption without an application

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.

Caption from analyzed text · version I.

Summary

When the owner can’t be identified, the appraiser grants it anyway.

The bill tells the chief appraiser to grant the property tax exemption for cemetery and burial land even when nobody applies for it. This applies only when the appraiser knows or should know from a reasonable look that the land is burial property and the owner cannot be identified. Abandoned or orphaned cemeteries with no known owner stop getting taxed just because no one filed the paperwork, starting with the 2026 tax year.

Labels

Labels: CROSS-PARTY HANDOFF. Lead author Charles Cunningham (R) in the House. Lead sponsor Royce West (D) in the Senate. Party as the Legislative Reference Library lists it for the 89th Legislature.ACROSS THE AISLE. Joint authors: 3 Republicans, 1 Democrat. Party as the Legislative Reference Library lists it for the 89th Legislature.

Receipt

The receipt

89R-HB2723 · 2025-02-12

SOLD BY

Rep. Charles CunninghamRHouse 127

Rep. Candy NobleRHouse 89

Rep. Terry CanalesDHouse 40

+ 1 more author

ITEM

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

WHAT IT DOES

When the owner can’t be identified, the appraiser grants it anyway.

The bill tells the chief appraiser to grant the property tax exemption for cemetery and burial land even when nobody applies for it. This applies only when the appraiser knows or should know from a reasonable look that the land is burial property and the owner cannot be identified. Abandoned or orphaned cemeteries with no known owner stop getting taxed just because no one filed the paperwork, starting with the 2026 tax year.

CHARGES

[ ] NONE FOUND

TOTAL

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version E · source

Sources

Fiscal note · version E · May 7, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

Feb 12, 2025Filed
Mar 18, 2025Read first time
Mar 18, 2025Referred to Ways & Means
Mar 31, 2025Scheduled for public hearing on . . .
Mar 31, 2025Considered in public hearing
Mar 31, 2025Committee substitute considered in committee
Mar 31, 2025Testimony taken/registration(s) recorded in committee
Mar 31, 2025Left pending in committee
Apr 3, 2025Considered in formal meeting
Apr 3, 2025Committee substitute considered in committee
Apr 3, 2025Reported favorably as substituted
Apr 9, 2025Comte report filed with Committee Coordinator
Apr 9, 2025Committee report distributed
Apr 10, 2025Committee report sent to Calendars
Apr 22, 2025Considered in Calendars
Apr 24, 2025Placed on General State Calendar
Apr 24, 2025Read 2nd time
Apr 24, 2025Passed to engrossment
Apr 24, 2025Record vote RV#518
Apr 24, 2025Statement(s) of vote recorded in Journal
Apr 25, 2025Read 3rd time
Apr 25, 2025Passed
Apr 25, 2025Record vote RV#568
Apr 25, 2025Statement(s) of vote recorded in Journal
Apr 25, 2025Reported engrossed
Apr 28, 2025Received from the House
May 5, 2025Read first time
May 5, 2025Referred to Local Government
May 5, 2025Posting rule suspended
May 5, 2025Scheduled for public hearing on . . .
May 5, 2025Considered in public hearing
May 5, 2025Vote taken in committee
May 7, 2025Reported favorably w/o amendments
May 7, 2025Recommended for local & uncontested calendar
May 7, 2025Committee report printed and distributed
May 9, 2025Rules suspended-Intent Calendar
May 9, 2025Rules suspended-Regular order of business
May 9, 2025Read 2nd time & passed to 3rd reading
May 9, 2025Vote recorded in Journal
May 9, 2025Three day rule suspended
May 9, 2025Record vote
May 9, 2025Read 3rd time
May 9, 2025Passed
May 9, 2025Record vote
May 9, 2025Senate passage reported
May 12, 2025Reported enrolled
May 12, 2025Signed in the House
May 12, 2025Signed in the Senate
May 13, 2025Sent to the Governor
May 24, 2025Signed by the Governor
May 24, 2025Effective on 1/1/26

FILED UNDER

No verified beat found.

SIGNED FOR BY

House · 120 yea · 6 nay

Senate · 31 yea · 0 nay

Sources

House: Final passage · Apr 25, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

Senate: Final passage · May 9, 2025. Journal. Published stock for this vote. Snapshot 2026-10-19, Central time.

All floor motions and other positions below.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

Charles Cunningham

Donors

Texans for Lawsuit Reform PAC$334K Texas Conservative Majority PAC$292K Court Reform Action for Families Texas PAC$100K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Oct 28, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Texans for Lawsuit Reform PAC$334,135.18

Texans for Lawsuit Reform PAC

$334,135.18

Cash: $35,000.00
Paid by others: $299,135.18
Total: $334,135.18

advertising $144,032.71mail $133,992.12polling $21,110.35

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 27, 2025 to Oct 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101010682, 101031839, 101062565, 101068024, 101072258.

Texas Conservative Majority PAC$291,600.00

Texas Conservative Majority PAC

$291,600.00

Cash: $100,000.00
Paid by others: $191,600.00
Total: $291,600.00

canvassing $175,000.00polling $16,600.00

Also funds 42 other sitting lawmakers.

Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Aug 14, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101068024, 101072258.

Court Reform Action for Families Texas PAC$100,000.00

Court Reform Action for Families Texas PAC

$100,000.00

Cash: $100,000.00
Paid by others: $0.00
Total: $100,000.00

Also funds 32 other sitting lawmakers.

Derived recipient stock · Feb 20, 2026 to Oct 14, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Sep 23, 2026 to Oct 6, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101068024, 101072258.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Texans for Lawsuit Reform PAC

$334,135.18

Cash: $35,000.00
Paid by others: $299,135.18
Total: $334,135.18

advertising $144,032.71mail $133,992.12polling $21,110.35

Also funds 124 other sitting lawmakers.

Derived recipient stock · Jul 10, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Jun 27, 2025 to Oct 21, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101010682, 101031839, 101062565, 101068024, 101072258.

×

Texas Conservative Majority PAC

$291,600.00

Cash: $100,000.00
Paid by others: $191,600.00
Total: $291,600.00

canvassing $175,000.00polling $16,600.00

Also funds 42 other sitting lawmakers.

Derived recipient stock · Jan 23, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Aug 14, 2026 to Oct 23, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101068024, 101072258.

×

Court Reform Action for Families Texas PAC

$100,000.00

Cash: $100,000.00
Paid by others: $0.00
Total: $100,000.00

Also funds 32 other sitting lawmakers.

Derived recipient stock · Feb 20, 2026 to Oct 14, 2026. State data as of Nov 4, 2026.

TEC account match.

Team

Sources

Derived itemized flow · Sep 23, 2026 to Oct 6, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101068024, 101072258.

Votes5

Senate May 9, 2025

Yea: 31
Nay: 0
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Names

Senate journal

Names were not printed. No individual positions are inferred.

Sources

Senator Eckhardt, on behalf of Senator West, moved that Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that HB 2723 be placed on its third reading and final passage. The motion prevailed by the following vote: Yeas 31, Nays 0. The bill was read third time and was passed by the following vote: Yeas 31, Nays 0.

Published stock of positions for this vote, except where marked derived.

Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 9, 2025

Yea: 31
Nay: 0
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Names

Senate journal

Names were not printed. No individual positions are inferred.

Sources

Senator Eckhardt, on behalf of Senator West, moved that Senate Rule 7.18 and the Constitutional Rule requiring bills to be read on three several days be suspended and that HB 2723 be placed on its third reading and final passage. The motion prevailed by the following vote: Yeas 31, Nays 0.

Published stock of positions for this vote, except where marked derived.

Yea: 31 (published)
Nay: 0 (published)
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

Senate May 9, 2025

Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Names

Senate journal

Names were not printed. No individual positions are inferred.

Voice vote. No numeric tally or individual yeas are inferred.

Sources

The bill was read second time and was passed to third reading by a viva voce vote.

Published stock of positions for this vote, except where marked derived.

Yea: Not printed
Nay: Not printed
Present, not voting: Not printed
Absent: Not printed
Excused: Not printed

Senate journal. Source snapshot 2026-10-19, Central time.

House Apr 25, 2025

Yea: 120
Nay: 6
Present, not voting: 1
Absent: 3
Excused: 20

Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 568

HB 2723 was passed by (Record 568): 120 Yeas, 6 Nays, 1 Present, not voting.

Published stock of positions for this vote, except where marked derived.

Yea: 120 (published)
Nay: 6 (published)
Present, not voting: 1 (published)
Absent: 3 (derived from named list)
Excused: 20 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

House Apr 24, 2025

Yea: 141
Nay: 2
Present, not voting: 1
Absent: 5
Excused: 1

Names

Named positions matched to lawmakers. See the journal for unmatched names.

House journal

Sources

Record 518

CSHB 2723 was passed to engrossment by (Record 518): 141 Yeas, 2 Nays, 1 Present, not voting.

Published stock of positions for this vote, except where marked derived.

Yea: 141 (published)
Nay: 2 (published)
Present, not voting: 1 (published)
Absent: 5 (derived from named list)
Excused: 1 (derived from named list)

House journal. Source snapshot 2026-10-19, Central time.

Witnesses3

For: 0
Against: 0
On: 3

Names

On

Texas association of appraisal districts1 registration
Texas Historical Commission2 registrations

Sources

3 parsed registrations across the loaded witness lists.

Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.

House witness list. Source snapshot 2026-10-20, Central time.

Fiscal

No significant fiscal implication to the State is anticipated.

LBB estimate · fiscal note version E · source

Sources

Fiscal note · version E · May 7, 2025

No first-year general revenue figure available here.

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Feb 12, 2025

05/24/2025 E Effective on 1/1/26

Texas Legislature Online · Introduced · House Committee Report · Engrossed · Senate Committee Report · Enrolled

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

Companion

SB 1920 by West (identical)

Subjects

Cemeteries

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Assessment & Collection

Taxation--Property-Exemptions

Taxation--Property-Miscellaneous

Text

The text as introduced · 182 words

89R7693 TJB-F

By: Cunningham
H.B. No. 2723

A BILL TO BE ENTITLED

AN ACT

relating to the requirement that a person submit an application for

an exemption from ad valorem taxation for certain property used for

human burial.

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

of this Act.

SECTION 3. This Act takes effect January 1, 2026.

Verdict: No flags

The receipt

SOLD BY

ITEM

WHAT IT DOES

CHARGES

TOTAL

HISTORY

SIGNED FOR BY

Donors

Texans for Lawsuit Reform PAC

Texas Conservative Majority PAC

Court Reform Action for Families Texas PAC

Texans for Lawsuit Reform PAC

Texas Conservative Majority PAC

Court Reform Action for Families Texas PAC

Senate May 9, 2025

Senate May 9, 2025

Senate May 9, 2025

House Apr 25, 2025

House Apr 24, 2025

On

Companion