Texas Const. art. VIII, § 1-y

Texas Constitution

Article VIII, § 1-y — EXEMPTION FROM AD VALOREM TAXATION OF VALUE ARISING FROM BORDER SECURITY INFRASTRUCTURE AND RELATED IMPROVEMENTS

This text of Texas Const. art. VIII, § 1-y (EXEMPTION FROM AD VALOREM TAXATION OF VALUE ARISING FROM BORDER SECURITY INFRASTRUCTURE AND RELATED IMPROVEMENTS) is published on Counsel Stack Legal Research, covering Texas primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

JurisdictionTexas DocumentConstitution

ArticleVIII

Section§ 1-y

CitationTexas Const. art. VIII, § 1-y

Bluebook

Tex. Const. art. VIII, § 1-y.

Full Text

(a) The legislature by general law may exempt from ad valorem taxation 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. (b) The legislature by general law may define “border security infrastructure” for the purposes of this section and may prescribe additional eligibility requirements for the exemption authorized by this section.

Add this to your briefcase to access full text.

(a) The legislature by general law may exempt from ad valorem taxation 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. (b) The legislature by general law may define “border security infrastructure” for the purposes of this section and may prescribe additional eligibility requirements for the exemption authorized by this section.

History

Added Nov. 4, 2025.

Cite This Page — Counsel Stack

Bluebook (online)

Texas Const. art. VIII, § 1-y, Counsel Stack Legal Research, https://law.counselstack.com/constitution/tx/VIII/1-y.