Relating to notification of the chief appraiser of an appraisal district of the death of a resident of the county in which the district is located and the determination by the chief appraiser of the effect of the decedent's death on the continued eligibility of any property in the county previously owned by the decedent for any exemption allowed for the property.

SB 2521 requires local registrars to send monthly abstracts of death certificates (for residents 18+) to county appraisal districts. The chief appraiser must then review these to determine if property tax exemptions (like homestead exemptions) previously granted to the deceased should continue for surviving spouses or children. If exemptions no longer qualify, the appraiser must cancel them and notify property owners within five days, effective September 1, 2025. This directly affects county appraisal districts, property owners, and surviving family members regarding tax exemption eligibility.