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Bill

SB 1920

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

89th Legislature (2025) Introduced by Royce West

Texas bill requires formal applications for property tax exemptions on burial grounds, affecting cemetery operations and municipal tax revenue.

Referred to Ways & Means
#cemeteries(i0054) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793) #taxation--property-miscellaneous(i0797)
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Bill Summary · SB 1920

Legislative bill overview

SB 1920 establishes a formal application process requiring property owners to submit exemption applications to receive ad valorem (property) tax breaks on land used for human burial purposes. The bill clarifies procedural requirements for obtaining and maintaining these tax-exempt status designations.

Why is this important

Property tax exemptions for burial grounds represent significant foregone tax revenue for local governments while reducing costs for cemeteries and funeral operations. Establishing clear application procedures affects how counties process exemptions, potentially streamlining operations or creating new administrative burdens depending on implementation details.

Potential points of contention

  • Retroactive application uncertainty: Unclear whether the new requirements apply to existing exempt properties or only new applicants, potentially disrupting long-standing cemetery tax statuses
  • Administrative burden on small operators: Family burial grounds and small independent cemeteries may struggle with formal application processes, possibly losing exemptions unintentionally
  • Local government revenue impact: Stricter application requirements could increase exemption denials, benefiting municipal budgets but potentially burdening rural and lower-income communities reliant on affordable burial options

Compiled from official sources — confirm details with the bill’s official record.

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