Owner unknown, land used for burial? Exemption granted anyway.
The bill requires the local chief appraiser to grant the existing property tax exemption for cemetery land even when nobody applies for it. This applies only when the appraiser knows, or should know from a reasonable inspection, that the land is used for human burial and the owner cannot be identified. Abandoned or ownerless cemeteries stop drawing tax bills simply because no one filed paperwork, starting with tax years beginning on or after January 1, 2026.
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
Owner unknown, land used for burial? Exemption granted anyway.
The bill requires the local chief appraiser to grant the existing property tax exemption for cemetery land even when nobody applies for it. This applies only when the appraiser knows, or should know from a reasonable inspection, that the land is used for human burial and the owner cannot be identified. Abandoned or ownerless cemeteries stop drawing tax bills simply because no one filed paperwork, starting with tax years beginning on or after January 1, 2026.
CHARGES
[ ] NONE FOUND
TOTAL
No significant fiscal implication to the State is anticipated.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records final passage. Repeated tallies belong to separate votes.
Sources
CSSB 1920 (West) Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial. (viva voce vote) (31-0) (31-0)
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.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records suspension of the three-day rule. Repeated tallies belong to separate votes.
Sources
CSSB 1920 (West) Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial. (viva voce vote) (31-0) (31-0)
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.
Names were not printed. No individual positions are inferred.
The journal row lists three votes in order: passage to engrossment, suspension of the three-day rule, and final passage. This entry records passage to engrossment. Repeated tallies belong to separate votes.
Voice vote. No numeric tally or individual yeas are inferred.
Sources
CSSB 1920 (West) Relating to the requirement that a person submit an application for an exemption from ad valorem taxation for certain property used for human burial. (viva voce vote) (31-0) (31-0)
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.
Witnesses2
For
0
Against
0
On
2
Names
On
Texas Hisorical Commission1 registration
Texas Historical Commission1 registration
Sources
2 parsed registrations across the loaded witness lists.
Derived stock of witness registrations. Repeated appearances count separately. Organizations and self-representation appear as printed.
89R7693 TJB-F
By: West
S.B. No. 1920
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.
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