Texas 2025 - 89th Regular

Texas House Bill HB247

Filed
11/12/24  
Out of House Committee
3/27/25  
Voted on by House
5/6/25  
Out of Senate Committee
5/20/25  
Bill Becomes Law
 

Caption

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.

Impact

The enactment of HB247 would have significant implications for property taxation in specific counties, particularly those directly affected by the challenges associated with border security. By allowing exemptions related to improvements made for border security, the bill seeks to incentivize property owners to engage in activities that enhance state security efforts. This legislative move is intended to factor in the financial implications of land acquisition and the installation of security measures when appraising adjacent properties for taxation.

Summary

House Bill 247 aims to provide an exemption from ad valorem taxation on the appraised value of real property located in counties bordering the United Mexican States when improvements are made for border security infrastructure. This infrastructure includes physical barriers and other enhancements designed to monitor or restrict the crossing of individuals and objects at the Texas-Mexico border. The legislation establishes a clearer framework under which property owners can benefit from tax exemptions linked to the installation or construction of designated border security improvements on their land.

Sentiment

The sentiment surrounding HB247 appears to be mixed. Supporters, including those aligned with border security initiatives, view the bill favorably, perceiving it as a necessary action to enhance border protection while easing the tax burdens on property owners involved in such developments. However, critics may argue that prioritizing border security infrastructure could lead to complications or disputes over land use and property rights, especially in regions where community and environmental concerns are paramount.

Contention

A notable point of contention in discussions around HB247 includes the implications of tying tax exemptions directly to border security measures. Critics may express concerns about overreaching government authority and the potential for decreased oversight on local land use policies. As the bill advances, ongoing debates may address the balance between security needs and community autonomy, particularly in light of differing perspectives on effective border management and the socio-economic consequences for local populations.

Texas Constitutional Statutes Affected

Tax Code

  • Chapter 11. Taxable Property And Exemptions
    • Section: New Section
    • Section: 43
    • Section: New Section
    • Section: New Section
    • Section: 43
    • Section: New Section
    • Section: 43
    • Section: New Section
    • Section: 43
    • Section: New Section
    • Section: 43
    • Section: New Section
    • Section: 43
  • Chapter 23. Appraisal Methods And Procedures
    • Section: 013
    • Section: 013
    • Section: New Section

Companion Bills

TX HJR34

Enabling for 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.

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