TX · constitutions
Tex. Const. art. VIII, § 1-y
EXEMPTION FROM AD VALOREM TAXATION OF VALUE ARISING FROM BORDER SECURITY INFRASTRUCTURE AND RELATED IMPROVEMENTS
(a) The legislature by general law may exempt from ad valorem taxation 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.
(b) The legislature by general law may define "border security infrastructure" for the purposes of this section and may prescribe additional eligibility requirements for the exemption authorized by this section.
History
(Added Nov. 4, 2025.)
Provenance
- Source
- tcss.legis.texas.gov
- Retrieved
- 2026-09-24
- Edition
- 2026-09-24
- Content hash
be0fc9dd0eaa7a3bca0e036025abdb4dcc8771b43a8c43b386a5ba3d16a9df92
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