By: Guillen H.J.R. No. 157
A JOINT RESOLUTION
proposing a constitutional amendment to authorize the legislature
to exempt from ad valorem taxation 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.
BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Article VIII, Texas Constitution, is amended by
adding Section 1-s to read as follows:
Sec. 1-s. The legislature by general law may exempt from ad
valorem taxation 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 and may
provide additional eligibility requirements for the exemption.
SECTION 2. This proposed constitutional amendment shall be
submitted to the voters at an election to be held November 7, 2023.
The ballot shall be printed to permit voting for or against the
proposition: "The constitutional amendment to authorize the
legislature to exempt from ad valorem taxation 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."