By: Guillen	H.B. No. 247

	A BILL TO BE ENTITLED
	AN ACT
	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.
	11.38 to read as follows:
	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
	infrastructure.
	(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
	used for that purpose.
	(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
	United Mexican States.
	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.