Relating to an exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property.

89th Legislature (2025) Introduced by Ryan Guillen and 4 co-sponsors

Texas exempts border security infrastructure from property taxes in certain counties and excludes government land purchases from property appraisal comparisons.

See remarks for effective date

#border(s0045) #comptrollerofpublicaccounts(v2608) #facilitiescommission #texas(v0780) #mexico(g2781) #propertyinterests--realproperty(i0595) #taxation--property-appraisals&appraisaldistricts(i0792) #taxation--property-exemptions(i0793)

Legislative bill overview

HB 247 exempts the added property value from border security infrastructure installations from ad valorem (property) taxation in certain Texas counties. The bill also prevents government purchases of land or easements for border security from being used as comparable sales data when appraising other properties in the area.

Why is this important

Property tax exemptions directly reduce tax revenue for counties and school districts that rely on ad valorem taxes for funding. This creates a tradeoff: border counties get infrastructure investment but lose tax base, potentially affecting education and local services unless offset elsewhere. The appraisal provision could have broader effects on how neighboring properties are valued during assessments.

Potential points of contention

Revenue loss for local services: Counties and school districts lose tax revenue on the increased property values, which may reduce funding for schools, roads, and emergency services unless compensated by the state

Fiscal fairness: Property owners whose land isn't used for border infrastructure still pay taxes on their property values, raising equity concerns about who bears the cost of state security priorities

Appraisal methodology impact: Excluding government land purchases from comparable sales data could distort property valuations across broader areas, potentially undervaluing or overvaluing other properties