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TX HB247
Bill
Status
6/20/2025
Primary Sponsor
Ryan Guillen
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AI Summary
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Creates a property tax exemption for increased appraised value resulting from border security infrastructure (walls, barriers, fences, roads, trenches, surveillance apparatus) installed on private property in Texas counties bordering Mexico
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Applies to property owners who enter written agreements with Texas or the federal government to allow construction of border security infrastructure, or who grant recorded easements for such purposes
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Prohibits chief appraisers from using prices paid by Texas or the U.S. government for border security land purchases or easements when determining market values of other properties in border counties
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Once approved, the exemption continues automatically without annual reapplication unless property ownership changes or qualification status changes
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Takes effect January 1, 2026, contingent on voter approval of a related constitutional amendment authorizing the legislature to create this exemption
Legislative Description
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.
Property Interests
Last Action
See remarks for effective date
6/20/2025