Proposing a constitutional amendment to allow the Texas legislature to exempt border security infrastructure from ad valorem taxation.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation the portion of the assessed value of a person's property that is attributable to the installation or construction of border security infrastructure. The exemption applies to real property located in a county that borders the United Mexican States. The amendment will be submitted to voters in the November 4, 2025 election.

Proposing a constitutional amendment to allow the Texas legislature to exempt border security infrastructure from ad valorem taxation.

This bill proposes a constitutional amendment to authorize the Texas legislature to exempt from ad valorem taxation the portion of the assessed value of a person's property that is attributable to the installation or construction of border security infrastructure. The exemption applies to real property located in a county that borders the United Mexican States. The amendment will be submitted to voters in the November 4, 2025 election.