House Bill No. 247 introduces a new section to the Texas Tax Code, specifically Sec. 11.38, which provides tax exemptions for individuals who own real property where border security infrastructure is installed or constructed. The bill outlines that property owners are entitled to exemptions from taxation on the appraised value of both the real property and the border security infrastructure itself. Additionally, land dedicated for such infrastructure through a recorded easement is also exempt from taxation. The exemptions will terminate if the property no longer has the border security infrastructure or is not used for that purpose.

Furthermore, the bill amends Sec. 11.43 of the Tax Code to clarify the application process for exemptions. It specifies that once an exemption under Sec. 11.38 is granted, it does not need to be claimed in subsequent years unless there is a change in ownership or qualification. The chief appraiser retains the authority to require a new application to confirm eligibility for the exemption. The bill is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 11.43 (Tax Code 11)