As of February 20, 2025, the Texas Facilities Commission had completed nearly 57 miles of border wall and secured over 100 easements on private land to enable construction of border security infrastructure. Property owners providing land for government-installed security projects have raised concerns that improvements such as walls, fences, cameras, and access roads could increase appraised values and result in higher property taxes for those owners This amendment proposes to add Section 1-y to Article VIII of the Texas Constitution, authorizing the legislature by general law to exempt from ad valorem taxation the amount of a property’s market value attributable to the installation or construction of border security infrastructure in counties that border the United Mexican States. The amendment also empowers the legislature to define “border security infrastructure” and establish eligibility requirements for the exemption Under the proposed amendment, local taxing entities in border counties may see reduced revenue if a portion of taxable value is exempted under enabling legislation. A fiscal note from the Legislative Budget Board indicates no significant state fiscal impact, as state funds would backfill any school district losses. Some local governments may need to adjust tax rates to offset revenue shortfalls Supporters argue the exemption prevents private property owners from being penalized when they cooperate with state and federal border security efforts by granting easements or agreements for infrastructure installation. Critics contend that the exemption may incentivize increased infrastructure projects on private land, shift tax burdens to other property owners, and lock policy into the constitution rather than statute If approved, the amendment will appear on the November 4, 2025 ballot and, if ratified by a majority vote, enable the legislature to enact general laws granting the exemption. Absent voter approval, current property tax rules will remain in effect, applying full appraised value to all property improvements in border counties