Bill > HJR34

This joint resolution proposes a constitutional amendment that would allow the Texas Legislature to create a property tax exemption for border counties. Specifically, the amendment would enable the legislature to exempt from ad valorem taxation (property taxes) the increased market value of real property in counties bordering Mexico that results from installing or constructing border security infrastructure and related improvements. The legislature would have the authority to define what qualifies as "border security infrastructure" and establish additional eligibility requirements for this tax exemption. If approved by voters in a November 4, 2025 election, this amendment would provide a financial incentive for property owners in border counties to invest in security-related infrastructure by reducing their property tax burden. The proposed constitutional change aims to support border security efforts by potentially making it more economically attractive for landowners to develop infrastructure that enhances regional security.

Budget and Finance, Government Affairs

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HJR34