Texas § 8.1-y EXEMPTION FROM AD VALOREM TAXATION OF VALUE ARISING FROM BORDER SECURITY INFRASTRUCTURE AND RELATED IMPROVEMENTS.

Texas Statutes

§ 8.1-y — EXEMPTION FROM AD VALOREM TAXATION OF VALUE ARISING FROM BORDER SECURITY INFRASTRUCTURE AND RELATED IMPROVEMENTS.

Texas § 8.1-y

Code CNTexas Constitution

This text of Texas § 8.1-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.

Bluebook

Tex. Texas Constitution Code Ann. § 8.1-y (2026).

Text

Sec. 1-y. EXEMPTION FROM AD VALOREM TAXATION OF VALUE ARISING FROM BORDER SECURITY INFRASTRUCTURE AND RELATED IMPROVEMENTS.

(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. (Added Nov. 4, 2025.)

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Sec. 1-y. EXEMPTION FROM AD VALOREM TAXATION OF VALUE ARISING FROM BORDER SECURITY INFRASTRUCTURE AND RELATED IMPROVEMENTS. (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.
(Added Nov. 4, 2025.)