Exempts border security infrastructure from ad valorem taxation in Texas counties bordering Mexico.

This bill provides an exemption from ad valorem taxation for the appraised value of real property in Texas counties bordering Mexico that arises from the installation or construction of border security infrastructure. The exemption applies to the property until it changes ownership or the person's qualification for the exemption changes. The comptroller, with the assistance of the Texas Facilities Commission, shall develop guidelines to assist local officials in the administration of this section. The Act takes effect September 1, 2025.

Exempts border security infrastructure from ad valorem taxation in Texas counties bordering Mexico.

This bill provides an exemption from ad valorem taxation for the appraised value of real property in Texas counties bordering Mexico that arises from the installation or construction of border security infrastructure. The exemption applies to the property until it changes ownership or the person's qualification for the exemption changes. The comptroller, with the assistance of the Texas Facilities Commission, shall develop guidelines to assist local officials in the administration of this section. The Act takes effect September 1, 2025.