HB247 - Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property.

      H.B. No. 247         AN ACT   relating to an exemption from ad valorem taxation of the amount of   the appraised value of real property located in certain counties   that arises from the installation or construction on the property   of border security infrastructure and related improvements and to   the consideration of the price paid by certain governmental   entities for a parcel of or easement in real property purchased for   the purpose of installing or constructing such infrastructure when   appraising other real property.          BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:          SECTION 1.  Subchapter B, Chapter 11, Tax Code, is amended by   adding Section 11.38 to read as follows:           Sec.   11.38.     BORDER SECURITY INFRASTRUCTURE. (a)   This   section applies only to real property located in a county that   borders the United Mexican States.           (b)  In this section:                 (1)     "Border security infrastructure" means a wall,   barrier, fence, road, trench, apparatus, or other improvement   designed or adapted to surveil or impede the movement of persons or   objects crossing the Texas-Mexico border.                 (2)     "Qualified border security infrastructure   agreement" means a written agreement entered into between a   property owner and this state or the United States to install or   construct border security infrastructure on the owner's property.   The agreement may provide for the installation or construction of   additional improvements on the property that are not border   security infrastructure.           (c)     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 an improvement that is installed or constructed:                 (1)     under a qualified border security infrastructure   agreement; or                   (2)     on land subject to a recorded easement granted by   the property owner to this state or the United States that dedicates   the property for a purpose described by Subsection (b)(1).          SECTION 2.  Section 11.43(c), Tax Code, is amended to read as   follows:          (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, 11.35, [ or ]   11.36, or 11.38, 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.  Section 23.013, Tax Code, is amended by adding   Subsection (f) to read as follows:           (f)     Notwithstanding Section 1.04(7)(C), in determining the   market value of real property, a chief appraiser may not consider   the price paid by this state or the United States to purchase a   parcel of or an easement in real property described by Section   11.38(a) if the purchase was for the purpose of installing or   constructing on the property border security infrastructure as   defined by Section 11.38(b)(1).          SECTION 4.  The changes in law made by this Act apply only to   an ad valorem tax year that begins on or after the effective date of   this Act.          SECTION 5.  It is the intent of the 89th Legislature, Regular   Session, 2025, that the amendments made by this Act to Section   11.43(c), Tax Code, be harmonized with another Act of the 89th   Legislature, Regular Session, 2025, relating to nonsubstantive   additions to and corrections in enacted codes.          SECTION 6.  This Act takes effect January 1, 2026, but only   if the constitutional amendment proposed by the 89th Legislature,   Regular Session, 2025, 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 is approved by the voters. If that amendment is not   approved by the voters, this Act has no effect.       ______________________________ ______________________________      President of the Senate Speaker of the House                   I certify that H.B. No. 247 was passed by the House on May 6,   2025, by the following vote:  Yeas 134, Nays 13, 2 present, not   voting.     ______________________________   Chief Clerk of the House                 I certify that H.B. No. 247 was passed by the Senate on May   21, 2025, by the following vote:  Yeas 23, Nays 8.     ______________________________   Secretary of the Senate       APPROVED:  _____________________                      Date                           _____________________                    Governor