By: Guillen H.B. No. 3653
 
 
 
A BILL TO BE ENTITLED
 
AN ACT
  relating to the taxation of border security infrastructure.
         BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
         SECTION 1.  Chapter 11, Tax Code, is amended by adding Sec.
  11.36 to read as follows:
         Sec. 11.36.  BORDER SECURITY INFRASTRUCTURE. (a) A person
  is entitled to an exemption from taxation of the amount of appraised
  value of real property owned by the person that arises from the
  installation or construction on the property of border security
  infrastructure.
         (a-1)  A person is entitled to an exemption from taxation of
  the appraised value of border security infrastructure that is
  installed or constructed on real property owned by the person.
         (b)  A person is entitled to an exemption from taxation of
  land that the person owns and that has been dedicated by recorded
  easement dedicating said land for the installation or construction
  of border security infrastructure.
         (b-1)  An exemption granted under this section terminates
  when the property ceases to have border security infrastructure
  installed or constructed on it, or when the property is no longer
  used for that purpose.
         (c)  The comptroller, with the assistance of the Texas
  Facilities Commission, or its successor, shall develop guidelines
  to assist local officials in the administration of this section.
         (d)  In this section: "border security infrastructure" means
  a wall, barrier, fence, wire, road, trench, technology, an
  apparatus, or an improvement designed or adapted to surveil or
  impede the movement of persons or objects crossing the Texas-Mexico
  border outside of land ports of entry and permanently or
  temporarily affixed by agreement with the government of the State
  of Texas or the government of the United States of America to
  property above or below ground located in a county bordering the
  United Mexican States.
         SECTION 2.  Section 11.43, Tax Code, is amended by amending
  Subsection (c) to read as follows:
         Sec. 11.43.  APPLICATION FOR EXEMPTION. (a) To receive an
  exemption, a person claiming the exemption, other than an exemption
  authorized by Section 11.11, 11.12, 11.14, 11.141, 11.145, 11.146,
  11.15, 11.16, 11.161, or 11.25, must apply for the exemption. To
  apply for an exemption, a person must file an exemption application
  form with the chief appraiser for each appraisal district in which
  the property subject to the claimed exemption has situs.
         (b)  Except as provided by Subsection (c) and by Sections
  11.184 and 11.437, a person required to apply for an exemption must
  apply each year the person claims entitlement to the exemption.
         (c)  An exemption provided by Section 11.13, 11.131, 11.132,
  11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
  11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
  11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, or 11.35, or
  11.36, once allowed, need not be claimed in subsequent years, and
  except as otherwise provided by Subsection (e), the exemption
  applies to the property until it changes ownership or the person's
  qualification for the exemption changes. However, except as
  provided by Subsection (r), the chief appraiser may require a
  person allowed one of the exemptions in a prior year to file a new
  application to confirm the person's current qualification for the
  exemption by delivering a written notice that a new application is
  required, accompanied by an appropriate application form, to the
  person previously allowed the exemption. If the person previously
  allowed the exemption is 65 years of age or older, the chief
  appraiser may not cancel the exemption due to the person's failure
  to file the new application unless the chief appraiser complies
  with the requirements of Subsection (q), if applicable.
         Section 3. This Act takes effect September 1, 2023.