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HJR 34

Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of 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.

89th Legislature (2025) Introduced by Ryan Guillen and 2 co-sponsors

Texas seeks voter approval to let the legislature exempt border counties' properties from taxes on value gained from border security infrastructure installation.

Filed with the Secretary of State
#border(s0045) #resolutions--constitutionalamendments(i0661) #taxation--property-assessment&collection(i0798) #taxation--property-exemptions(i0793)
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Bill Summary · HJR 34

Legislative bill overview

This joint resolution proposes a constitutional amendment allowing Texas to exempt property owners from ad valorem (property) taxes on the increased value of real property in border counties that results from installing border security infrastructure or related improvements. The amendment would require voter approval and, if passed, would allow the legislature to create this tax exemption.

Why is this important

Border county property values can increase significantly when security infrastructure is built nearby, potentially raising property tax burdens for affected landowners. This amendment would give the state authority to offset that tax increase, potentially making border security projects more politically feasible while affecting local tax revenues in already economically stressed border regions.

Potential points of contention

  • Local revenue impact: Border counties and municipalities rely heavily on property tax revenue; exempting value increases could reduce funding for schools, roads, and services in economically vulnerable regions
  • Equity concerns: This exemption applies only to border counties, raising questions about why similar infrastructure-related tax burdens elsewhere wouldn't receive similar treatment
  • Infrastructure cost allocation: The amendment may effectively shift the fiscal burden of border security from property owners to taxpayers broadly, and it's unclear whether the state would compensate local entities for lost tax revenue

Compiled from official sources — confirm details with the bill’s official record.

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