HB 247

relating to the taxation of border security infrastructure.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1.  Chapter 11, Tax Code, is amended by adding Sec.
Sec. 11.38.  BORDER SECURITY INFRASTRUCTURE.  (a)  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 border security
(a-1)  A person is entitled to an exemption from taxation of
the appraised value of border security infrastructure that is
installed or constructed on real property owned by the person.
(b)  A person is entitled to an exemption from taxation of
land that the person owns and that has been dedicated by recorded
easement dedicating said land for the installation or construction
of border security infrastructure.
(b-1)  An exemption granted under this section terminates
when the property ceases to have border security infrastructure
installed or constructed on it, or when the property is no longer
(c)  The comptroller, with the assistance of the Texas
Facilities Commission, or its successor, shall develop guidelines
to assist local officials in the administration of this section.
(d)  In this section: "border security infrastructure" means
a wall, barrier, fence, wire, road, trench, technology, an
apparatus, or an improvement designed or adapted to surveil or
impede the movement of persons or objects crossing the Texas-Mexico
border outside of land ports of entry and permanently or
temporarily affixed by agreement with the government of the State
of Texas or the government of the United States of America to
property above or below ground located in a county bordering the
SECTION 2.  Section 11.43, Tax Code, is amended by amending
Subsection (c) to read as follows:
Sec. 11.43.  APPLICATION FOR EXEMPTION.  (a)  To receive an
exemption, a person claiming the exemption, other than an exemption
authorized by Section 11.11, 11.12, 11.14, 11.141, 11.145, 11.146,
11.15, 11.16, 11.161, or 11.25, must apply for the exemption. To
apply for an exemption, a person must file an exemption application
form with the chief appraiser for each appraisal district in which
the property subject to the claimed exemption has situs.
(b)  Except as provided by Subsection (c) and by Sections
11.184 and 11.437, a person required to apply for an exemption must
apply each year the person claims entitlement to the exemption.
(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.  This Act takes effect September 1, 2025.