Tex. Tax Code § 11.38 · Subchapter B. EXEMPTIONS
BORDER SECURITY INFRASTRUCTURE.
Text — Current through the 89th 2nd Called Legislative Session, 2025
(a) This section applies only to real property located in a county that borders the United Mexican States.
(b) In this section:
(1) "Border security infrastructure" means a wall, barrier, fence, road, trench, apparatus, or other improvement designed or adapted to surveil or impede the movement of persons or objects crossing the Texas-Mexico border.
(2) "Qualified border security infrastructure agreement" means a written agreement entered into between a property owner and this state or the United States to install or construct border security infrastructure on the owner's property. The agreement may provide for the installation or construction of additional improvements on the property that are not border security infrastructure.
(c) 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 an improvement that is installed or constructed:
(1) under a qualified border security infrastructure agreement; or
(2) on land subject to a recorded easement granted by the property owner to this state or the United States that dedicates the property for a purpose described by Subsection (b)(1).
Notes and commentary — not statutory text
History
Added by Acts 2025, 89th Leg., R.S., Ch. 371 (H.B. 247), Sec. 1, eff. January 1, 2026.
Source of truth
- Edition
- Current through the 89th 2nd Called Legislative Session, 2025
- Official file
- https://statutes.capitol.texas.gov/Docs/TX/htm/TX.11.htm
- Text hash
- sha256 88aca006294a759c888dfd74352b9021b8ca2fb60c7b40fab03735610b650dab
- 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
Cited by 1 provision
Provisions in this library whose text cites Tex. Tax Code § 11.38. Each shows the citation as that text prints it.
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.