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      H.B. No. 2723         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   Subsections (t) and (u) 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.           (u)     A chief appraiser may request the assistance of a state   agency, municipality, county, county historical commission, or   other governmental or nonprofit entity to help determine whether a   property is a property described by Section 11.17 for the purpose of   Subsection (t)(2).          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.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 2723 was passed by the House on April   25, 2025, by the following vote:  Yeas 120, Nays 6, 1 present, not   voting.     ______________________________   Chief Clerk of the House                 I certify that H.B. No. 2723 was passed by the Senate on May   9, 2025, by the following vote:  Yeas 31, Nays 0.     ______________________________   Secretary of the Senate       APPROVED:  _____________________                      Date                           _____________________                    Governor