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