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A BILL TO BE ENTITLED
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AN ACT
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relating to an exemption from ad valorem taxation of the amount of |
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the appraised value of real property located in certain counties |
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that arises from the installation or construction on the property |
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of border security infrastructure and related improvements and to |
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the consideration of the price paid by certain governmental |
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entities for a parcel of or easement in real property purchased for |
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the purpose of installing or constructing such infrastructure when |
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appraising other real property. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by |
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adding Section 11.38 to read as follows: |
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Sec. 11.38. BORDER SECURITY INFRASTRUCTURE. (a) This |
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section applies only to real property located in a county that |
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borders the United Mexican States. |
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(b) In this section: |
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(1) "Border security infrastructure" means a wall, |
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barrier, fence, road, trench, apparatus, or other improvement |
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designed or adapted to surveil or impede the movement of persons or |
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objects crossing the Texas-Mexico border. |
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(2) "Qualified border security infrastructure |
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agreement" means a written agreement entered into between a |
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property owner and this state or the United States to install or |
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construct border security infrastructure on the owner's property. |
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The agreement may provide for the installation or construction of |
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additional improvements on the property that are not border |
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security infrastructure. |
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(c) A person is entitled to an exemption from taxation of |
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the amount of appraised value of real property owned by the person |
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that arises from the installation or construction on the property |
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of an improvement that is installed or constructed: |
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(1) under a qualified border security infrastructure |
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agreement; or |
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(2) on land subject to a recorded easement granted by |
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the property owner to this state or the United States that dedicates |
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the property for a purpose described by Subsection (b)(1). |
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SECTION 2. Section 11.43(c), Tax Code, is amended to read as |
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follows: |
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(c) An exemption provided by Section 11.13, 11.131, 11.132, |
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11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, |
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11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, |
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11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, [or] |
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11.36, or 11.38, once allowed, need not be claimed in subsequent |
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years, and except as otherwise provided by Subsection (e), the |
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exemption applies to the property until it changes ownership or the |
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person's qualification for the exemption changes. However, except |
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as provided by Subsection (r), the chief appraiser may require a |
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person allowed one of the exemptions in a prior year to file a new |
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application to confirm the person's current qualification for the |
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exemption by delivering a written notice that a new application is |
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required, accompanied by an appropriate application form, to the |
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person previously allowed the exemption. If the person previously |
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allowed the exemption is 65 years of age or older, the chief |
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appraiser may not cancel the exemption due to the person's failure |
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to file the new application unless the chief appraiser complies |
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with the requirements of Subsection (q), if applicable. |
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SECTION 3. Section 23.013, Tax Code, is amended by adding |
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Subsection (f) to read as follows: |
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(f) Notwithstanding Section 1.04(7)(C), in determining the |
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market value of real property, a chief appraiser may not consider |
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the price paid by this state or the United States to purchase a |
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parcel of or an easement in real property described by Section |
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11.38(a) if the purchase was for the purpose of installing or |
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constructing on the property border security infrastructure as |
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defined by Section 11.38(b)(1). |
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SECTION 4. The changes in law made by this Act apply only to |
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an ad valorem tax year that begins on or after the effective date of |
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this Act. |
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SECTION 5. It is the intent of the 89th Legislature, Regular |
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Session, 2025, that the amendments made by this Act to Section |
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11.43(c), Tax Code, be harmonized with another Act of the 89th |
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Legislature, Regular Session, 2025, relating to nonsubstantive |
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additions to and corrections in enacted codes. |
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SECTION 6. This Act takes effect January 1, 2026, but only |
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if the constitutional amendment proposed by the 89th Legislature, |
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Regular Session, 2025, to authorize the legislature to provide for |
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an exemption from ad valorem taxation of the amount of the market |
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value of real property located in a county that borders the United |
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Mexican States that arises from the installation or construction on |
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the property of border security infrastructure and related |
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improvements is approved by the voters. If that amendment is not |
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approved by the voters, this Act has no effect. |