Bill
Bill > HB247
TX HB247
TX HB247Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property.
summary
Introduced
11/12/2024
11/12/2024
In Committee
05/20/2025
05/20/2025
Crossed Over
05/06/2025
05/06/2025
Passed
06/20/2025
06/20/2025
Dead
Signed/Enacted/Adopted
06/20/2025
06/20/2025
Introduced Session
89th Legislature Regular Session
Bill Summary
AN ACT relating to an exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property.
AI Summary
This bill introduces a property tax exemption for border security infrastructure in Texas counties that border Mexico. Specifically, the bill defines "border security infrastructure" as any wall, barrier, fence, road, trench, or other improvement designed to surveil or impede cross-border movement. Property owners who enter into a qualified border security infrastructure agreement with the state or federal government can receive a tax exemption for the appraised value of improvements made under such an agreement. The bill also prevents chief appraisers from considering the price paid by state or federal governments when purchasing land or easements for border security infrastructure in their market value calculations. This exemption applies only to properties in counties bordering Mexico and will take effect on January 1, 2026, but only if a related constitutional amendment is approved by voters. The legislation aims to provide a financial incentive for landowners to cooperate with border security efforts by reducing their property tax burden for infrastructure installations.
Committee Categories
Budget and Finance, Government Affairs
Sponsors (5)
Last Action
See remarks for effective date (on 06/20/2025)
Official Document
bill text
bill summary
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bill summary
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bill summary
| Document Type | Source Location |
|---|---|
| State Bill Page | https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB247 |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00247F.htm |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00247S.htm |
| Analysis (Engrossed) | https://capitol.texas.gov/tlodocs/89R/analysis/html/HB00247E.htm |
| Fiscal Note (Engrossed) | https://capitol.texas.gov/tlodocs/89R/fiscalnotes/html/HB00247E.htm |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00247E.htm |
| Analysis (House Committee Report) | https://capitol.texas.gov/tlodocs/89R/analysis/html/HB00247H.htm |
| Fiscal Note (House Committee Report) | https://capitol.texas.gov/tlodocs/89R/fiscalnotes/html/HB00247H.htm |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00247H.htm |
| Fiscal Note (Introduced) | https://capitol.texas.gov/tlodocs/89R/fiscalnotes/html/HB00247I.htm |
| BillText | https://capitol.texas.gov/tlodocs/89R/billtext/html/HB00247I.htm |
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