| 1 | 1 | | By: Guillen H.B. No. 3653 |
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| 2 | 2 | | |
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| 3 | 3 | | |
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| 4 | 4 | | A BILL TO BE ENTITLED |
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| 5 | 5 | | AN ACT |
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| 6 | 6 | | relating to the taxation of border security infrastructure. |
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| 7 | 7 | | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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| 8 | 8 | | SECTION 1. Chapter 11, Tax Code, is amended by adding Sec. |
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| 9 | 9 | | 11.36 to read as follows: |
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| 10 | 10 | | Sec. 11.36. BORDER SECURITY INFRASTRUCTURE. (a) A person |
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| 11 | 11 | | is entitled to an exemption from taxation of the amount of appraised |
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| 12 | 12 | | value of real property owned by the person that arises from the |
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| 13 | 13 | | installation or construction on the property of border security |
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| 14 | 14 | | infrastructure. |
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| 15 | 15 | | (a-1) A person is entitled to an exemption from taxation of |
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| 16 | 16 | | the appraised value of border security infrastructure that is |
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| 17 | 17 | | installed or constructed on real property owned by the person. |
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| 18 | 18 | | (b) A person is entitled to an exemption from taxation of |
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| 19 | 19 | | land that the person owns and that has been dedicated by recorded |
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| 20 | 20 | | easement dedicating said land for the installation or construction |
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| 21 | 21 | | of border security infrastructure. |
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| 22 | 22 | | (b-1) An exemption granted under this section terminates |
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| 23 | 23 | | when the property ceases to have border security infrastructure |
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| 24 | 24 | | installed or constructed on it, or when the property is no longer |
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| 25 | 25 | | used for that purpose. |
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| 26 | 26 | | (c) The comptroller, with the assistance of the Texas |
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| 27 | 27 | | Facilities Commission, or its successor, shall develop guidelines |
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| 28 | 28 | | to assist local officials in the administration of this section. |
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| 29 | 29 | | (d) In this section: "border security infrastructure" means |
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| 30 | 30 | | a wall, barrier, fence, wire, road, trench, technology, an |
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| 31 | 31 | | apparatus, or an improvement designed or adapted to surveil or |
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| 32 | 32 | | impede the movement of persons or objects crossing the Texas-Mexico |
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| 33 | 33 | | border outside of land ports of entry and permanently or |
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| 34 | 34 | | temporarily affixed by agreement with the government of the State |
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| 35 | 35 | | of Texas or the government of the United States of America to |
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| 36 | 36 | | property above or below ground located in a county bordering the |
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| 37 | 37 | | United Mexican States. |
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| 38 | 38 | | SECTION 2. Section 11.43, Tax Code, is amended by amending |
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| 39 | 39 | | Subsection (c) to read as follows: |
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| 40 | 40 | | Sec. 11.43. APPLICATION FOR EXEMPTION. (a) To receive an |
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| 41 | 41 | | exemption, a person claiming the exemption, other than an exemption |
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| 42 | 42 | | authorized by Section 11.11, 11.12, 11.14, 11.141, 11.145, 11.146, |
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| 43 | 43 | | 11.15, 11.16, 11.161, or 11.25, must apply for the exemption. To |
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| 44 | 44 | | apply for an exemption, a person must file an exemption application |
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| 45 | 45 | | form with the chief appraiser for each appraisal district in which |
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| 46 | 46 | | the property subject to the claimed exemption has situs. |
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| 47 | 47 | | (b) Except as provided by Subsection (c) and by Sections |
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| 48 | 48 | | 11.184 and 11.437, a person required to apply for an exemption must |
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| 49 | 49 | | apply each year the person claims entitlement to the exemption. |
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| 50 | 50 | | (c) An exemption provided by Section 11.13, 11.131, 11.132, |
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| 51 | 51 | | 11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19, |
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| 52 | 52 | | 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231, |
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| 53 | 53 | | 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, or 11.35, or |
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| 54 | 54 | | 11.36, once allowed, need not be claimed in subsequent years, and |
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| 55 | 55 | | except as otherwise provided by Subsection (e), the exemption |
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| 56 | 56 | | applies to the property until it changes ownership or the person's |
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| 57 | 57 | | qualification for the exemption changes. However, except as |
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| 58 | 58 | | provided by Subsection (r), the chief appraiser may require a |
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| 59 | 59 | | person allowed one of the exemptions in a prior year to file a new |
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| 60 | 60 | | application to confirm the person's current qualification for the |
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| 61 | 61 | | exemption by delivering a written notice that a new application is |
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| 62 | 62 | | required, accompanied by an appropriate application form, to the |
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| 63 | 63 | | person previously allowed the exemption. If the person previously |
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| 64 | 64 | | allowed the exemption is 65 years of age or older, the chief |
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| 65 | 65 | | appraiser may not cancel the exemption due to the person's failure |
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| 66 | 66 | | to file the new application unless the chief appraiser complies |
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| 67 | 67 | | with the requirements of Subsection (q), if applicable. |
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| 68 | 68 | | Section 3. This Act takes effect September 1, 2023. |
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