TO:	Honorable Paul Bettencourt, Chair, Senate Committee on Local Government

FROM:	Jerry McGinty, Director, Legislative Budget Board

IN RE:	HJR34 by Guillen (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.), As Engrossed

No fiscal implication to the State is anticipated, other than the cost of publication.

The cost to the state for publication of the resolution is $191,689.

The resolution would propose an amendment to Article VIII of the Texas Constitution to authorize the Legislature by general law to exempt from property tax the portion of the assessed value of a person's property that is attributable to the installation or construction in or on the property of border security infrastructure that is located in a county that borders the United Mexican States, define "border security infrastructure" for this section, and to provide additional eligibility requirements.

The proposed amendment, in and of itself, would have no fiscal impact on the state or units of local government. Any fiscal impact would depend on, and be associated with, the corresponding enabling legislation (HB 247).

LEGISLATIVE BUDGET BOARD
Austin, Texas

FISCAL NOTE, 89TH LEGISLATIVE REGULAR SESSION


May 17, 2025