TX
Texas House Bill HB247

Texas 2025 - 89th Regular

Texas House Bill HB247 Compare Versions

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1-89R20572 RDS-F
21 By: Guillen H.B. No. 247
3- Substitute the following for H.B. No. 247:
4- By: Capriglione C.S.H.B. No. 247
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76 A BILL TO BE ENTITLED
87 AN ACT
9- relating to an exemption from ad valorem taxation of the amount of
10- the appraised value of real property located in certain counties
11- that arises from the installation or construction on the property
12- of border security infrastructure and related improvements and to
13- the consideration of the price paid by certain governmental
14- entities for a parcel of or easement in real property purchased for
15- the purpose of installing or constructing such infrastructure when
16- appraising other real property.
8+ relating to the taxation of border security infrastructure.
179 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
18- SECTION 1. Subchapter B, Chapter 11, Tax Code, is amended by
19- adding Section 11.38 to read as follows:
20- Sec. 11.38. BORDER SECURITY INFRASTRUCTURE. (a) This
21- section applies only to real property located in a county that
22- borders the United Mexican States.
23- (b) In this section:
24- (1) "Border security infrastructure" means a wall,
25- barrier, fence, road, trench, apparatus, or other improvement
26- designed or adapted to surveil or impede the movement of persons or
27- objects crossing the Texas-Mexico border.
28- (2) "Qualified border security infrastructure
29- agreement" means a written agreement entered into between a
30- property owner and this state or the United States to install or
31- construct border security infrastructure on the owner's property.
32- The agreement may provide for the installation or construction of
33- additional improvements on the property that are not border
34- security infrastructure.
35- (c) A person is entitled to an exemption from taxation of
36- the amount of appraised value of real property owned by the person
37- that arises from the installation or construction on the property
38- of an improvement that is installed or constructed:
39- (1) under a qualified border security infrastructure
40- agreement; or
41- (2) on land subject to a recorded easement granted by
42- the property owner to this state or the United States that dedicates
43- the property for a purpose described by Subsection (b)(1).
44- SECTION 2. Section 11.43(c), Tax Code, is amended to read as
45- follows:
10+ SECTION 1. Chapter 11, Tax Code, is amended by adding Sec.
11+ 11.38 to read as follows:
12+ Sec. 11.38. BORDER SECURITY INFRASTRUCTURE. (a) A person
13+ is entitled to an exemption from taxation of the amount of appraised
14+ value of real property owned by the person that arises from the
15+ installation or construction on the property of border security
16+ infrastructure.
17+ (a-1) A person is entitled to an exemption from taxation of
18+ the appraised value of border security infrastructure that is
19+ installed or constructed on real property owned by the person.
20+ (b) A person is entitled to an exemption from taxation of
21+ land that the person owns and that has been dedicated by recorded
22+ easement dedicating said land for the installation or construction
23+ of border security infrastructure.
24+ (b-1) An exemption granted under this section terminates
25+ when the property ceases to have border security infrastructure
26+ installed or constructed on it, or when the property is no longer
27+ used for that purpose.
28+ (c) The comptroller, with the assistance of the Texas
29+ Facilities Commission, or its successor, shall develop guidelines
30+ to assist local officials in the administration of this section.
31+ (d) In this section: "border security infrastructure" means
32+ a wall, barrier, fence, wire, road, trench, technology, an
33+ apparatus, or an improvement designed or adapted to surveil or
34+ impede the movement of persons or objects crossing the Texas-Mexico
35+ border outside of land ports of entry and permanently or
36+ temporarily affixed by agreement with the government of the State
37+ of Texas or the government of the United States of America to
38+ property above or below ground located in a county bordering the
39+ United Mexican States.
40+ SECTION 2. Section 11.43, Tax Code, is amended by amending
41+ Subsection (c) to read as follows:
42+ Sec. 11.43. APPLICATION FOR EXEMPTION. (a) To receive an
43+ exemption, a person claiming the exemption, other than an exemption
44+ authorized by Section 11.11, 11.12, 11.14, 11.141, 11.145, 11.146,
45+ 11.15, 11.16, 11.161, or 11.25, must apply for the exemption. To
46+ apply for an exemption, a person must file an exemption application
47+ form with the chief appraiser for each appraisal district in which
48+ the property subject to the claimed exemption has situs.
49+ (b) Except as provided by Subsection (c) and by Sections
50+ 11.184 and 11.437, a person required to apply for an exemption must
51+ apply each year the person claims entitlement to the exemption.
4652 (c) An exemption provided by Section 11.13, 11.131, 11.132,
4753 11.133, 11.134, 11.17, 11.18, 11.182, 11.1827, 11.183, 11.19,
4854 11.20, 11.21, 11.22, 11.23(a), (h), (j), (j-1), or (m), 11.231,
49- 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, [or]
50- 11.36, or 11.38, once allowed, need not be claimed in subsequent
55+ 11.254, 11.27, 11.271, 11.29, 11.30, 11.31, 11.315, 11.35, or
56+ 11.36, or 11.38 once allowed, need not be claimed in subsequent
5157 years, and except as otherwise provided by Subsection (e), the
5258 exemption applies to the property until it changes ownership or the
5359 person's qualification for the exemption changes. However, except
5460 as provided by Subsection (r), the chief appraiser may require a
5561 person allowed one of the exemptions in a prior year to file a new
5662 application to confirm the person's current qualification for the
5763 exemption by delivering a written notice that a new application is
5864 required, accompanied by an appropriate application form, to the
5965 person previously allowed the exemption. If the person previously
6066 allowed the exemption is 65 years of age or older, the chief
6167 appraiser may not cancel the exemption due to the person's failure
6268 to file the new application unless the chief appraiser complies
6369 with the requirements of Subsection (q), if applicable.
64- SECTION 3. Section 23.013, Tax Code, is amended by adding
65- Subsection (f) to read as follows:
66- (f) Notwithstanding Section 1.04(7)(C), in determining the
67- market value of real property, a chief appraiser may not consider
68- the price paid by this state or the United States to purchase a
69- parcel of or an easement in real property described by Section
70- 11.38(a) if the purchase was for the purpose of installing or
71- constructing on the property border security infrastructure as
72- defined by Section 11.38(b)(1).
73- SECTION 4. The changes in law made by this Act apply only to
74- an ad valorem tax year that begins on or after the effective date of
75- this Act.
76- SECTION 5. It is the intent of the 89th Legislature, Regular
77- Session, 2025, that the amendments made by this Act to Section
78- 11.43(c), Tax Code, be harmonized with another Act of the 89th
79- Legislature, Regular Session, 2025, relating to nonsubstantive
80- additions to and corrections in enacted codes.
81- SECTION 6. This Act takes effect January 1, 2026, but only
82- if the constitutional amendment proposed by the 89th Legislature,
83- Regular Session, 2025, to authorize the legislature to provide for
84- an exemption from ad valorem taxation of the amount of the market
85- value of real property located in a county that borders the United
86- Mexican States that arises from the installation or construction on
87- the property of border security infrastructure and related
88- improvements is approved by the voters. If that amendment is not
89- approved by the voters, this Act has no effect.
70+ Section 3. This Act takes effect September 1, 2025.