Tex. Const. art. VIII, § 1-y · Article 8. TAXATION AND REVENUE
EXEMPTION FROM AD VALOREM TAXATION OF VALUE ARISING FROM BORDER SECURITY INFRASTRUCTURE AND RELATED IMPROVEMENTS.
Text — Current through the amendments approved by voters in November 2025
(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.
Notes and commentary — not constitutional text
History
(Added Nov. 4, 2025.)
Source of truth
- Edition
- Current through the amendments approved by voters in November 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/CN/htm/CN.8.htm
- Text hash
- sha256 f1b1f93de415eeeea7d1baf3d3bc668076f73893f2c645d9881eb278a40dfa68
- Composed by
- compose_tx.py 2026-10-05: the Legislative Council's chapter files read in document order; verify_tx.py's independent reading (lxml DOM walk) agrees character for character
Procedural information only. Not legal advice and not a substitute for the advice of an attorney. Confirm the current text with the official publisher before relying on it.