Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of the amount of the market value of real property located in a county that borders the United Mexican States that arises from the installation or construction on the property of border security infrastructure and related improvements.
proposing a constitutional amendment to authorize the legislature
to provide for an exemption from ad valorem taxation of the amount
of the market value of real property located in a county that
borders the United Mexican States that arises from the installation
or construction on the property of border security infrastructure
and related improvements.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-y to read as follows:
Sec. 1-y. (a) The legislature by general law may exempt
from ad valorem taxation the amount of the market value of real
property located in a county that borders the United Mexican States
that arises from the installation or construction on the property
of border security infrastructure and related improvements.
(b) The legislature by general law may define “border
security infrastructure” for the purposes of this section and may
prescribe additional eligibility requirements for the exemption
authorized by this section.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 4, 2025.
The ballot shall be printed to permit voting for or against the
proposition: “The constitutional amendment to authorize the
legislature to provide for an exemption from ad valorem taxation of
the amount of the market value of real property located in a county
that borders the United Mexican States that arises from the
installation or construction on the property of border security
infrastructure and related improvements.”
