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

Texas Const. art. VIII, § 1-y (EXEMPTION FROM AD VALOREM TAXATION OF VALUE ARISING FROM BORDER SECURITY INFRASTRUCTURE AND RELATED IMPROVEMENTS) — published by Counsel Stack Legal Research, free access to 12M+ legal documents.

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ArticleVIII

Section§ 1-y

CitationTexas Const. art. VIII, § 1-y

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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.

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(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.