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Bill

SB 45

Relating to the dedication of money received from the federal government as reimbursement for border security costs for ad valorem tax relief.

89th Legislature, 1st Called Session (2025) Introduced by Mayes Middleton

Bill dedicates federal border security reimbursements to Texas property tax relief rather than general state revenue.

Filed
#border(s0045) #comptrollerofpublicaccounts(v2608) #education--primary&secondary--finance(i0250) #statefinances--management&control(i0748) #taxation--schooldistrict(i0785)
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WeVote Research Nonpartisan
Bill Summary · SB 45

Legislative bill overview

SB 45 would dedicate federal reimbursement funds received by Texas for border security costs specifically toward ad valorem (property) tax relief. The bill establishes a mechanism to direct these federal dollars away from general state revenues and earmark them for reducing property tax burdens on Texas taxpayers.

Why is this important

Property taxes are a major concern for Texas homeowners and businesses, representing a significant portion of household budgets. If substantial federal border security reimbursements materialize, dedicating them to tax relief could provide meaningful relief—though the actual fiscal impact depends entirely on the reimbursement amounts Texas receives from the federal government, which remain uncertain.

Potential points of contention

  • Uncertainty of federal funding: The bill's effectiveness hinges on actually receiving these federal reimbursements, which may be unpredictable or insufficient to generate meaningful tax relief
  • Budgetary inflexibility: Dedicating funds to a specific purpose limits the legislature's ability to allocate resources to other pressing state needs (education, healthcare, infrastructure)
  • Border security cost methodology: Questions about how border security costs are calculated, what qualifies for reimbursement, and whether Texas can accurately claim and defend these expenses to federal authorities

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

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