HB1675 - Relating to the interment of certain cremated animal remains with human remains in perpetual care cemeteries and the eligibility of those cemeteries for an exemption from ad valorem taxation.

      By: Campos, Garcia of Bexar, Ordaz, LaHood, H.B. No. 1675       Johnson     A BILL TO BE ENTITLED   AN ACT   relating to the interment of certain cremated animal remains with   human remains in perpetual care cemeteries and the eligibility of   those cemeteries for an exemption from ad valorem taxation.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  This Act shall be known as Mona's Law.          SECTION 2.  Subchapter A, Chapter 712, Health and Safety   Code, is amended by adding Section 712.010 to read as follows:           Sec. 712.010.  PET INTERMENT. (a) In this section:                 (1)     "Columbarium," "grave," "interment," and   "memorial" have the meanings assigned by Section 711.001.                 (2)     "Pet" means a domesticated animal that an   individual owns and keeps in or near the individual's household for   the primary purpose of companionship. The term does not include a   livestock animal as defined by Section 42.09, Penal Code.                 (3)     "Pet remains" means the remains of a pet carcass   that has been incinerated by an animal carcass incinerator for   which a permit has been issued by the Texas Commission on   Environmental Quality.           (b)     Notwithstanding any other law, a perpetual care   cemetery may allow:                 (1)     the pet remains of a deceased individual's pet to   be:                       (A)     buried in the individual's casket at the time   of the individual's interment; or                       (B)     placed beside the individual's cremated   remains in a columbarium; and                 (2)     information about the pet to be included on the   individual's memorial.           (c)     An individual may not euthanize a pet for the purpose of   interring the pet remains with a deceased individual.          SECTION 3.  Section 11.17, Tax Code, is amended to read as   follows:          Sec. 11.17.  CEMETERIES.  A person is entitled to an   exemption from taxation of the property the person:                 (1)   [ he ] owns and uses exclusively for human burial or   for human and pet burial in accordance with Section 712.010, Health   and Safety Code; and                 (2)   does not hold for profit.          SECTION 4.  As soon as practicable after the effective date   of this Act, the Finance Commission of Texas shall adopt rules   necessary to implement the changes in law made by this Act.          SECTION 5.  This Act takes effect September 1, 2025.