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

This bill changes Texas property tax law to automatically grant an exemption for burial property without requiring an owner's application under specific conditions. It requires property tax offices to grant the exemption if they know a property is used for burial (via reasonable inspection), no application was filed, and the property owner cannot be identified. The law directly affects unmarked burial sites, cemeteries with unknown owners, or abandoned burial grounds that currently face tax bills due to lack of owner contact. The exemption applies only to tax years starting January 1, 2026, and does not change existing requirements for properties with identifiable owners.