Texas House Bill HJR 34

Texas 2025 - 89th Regular

• Filed: 11/12/24
• Out of House Committee: 3/27/25
• Voted on by House: 5/5/25
• Out of Senate Committee: 5/20/25
• Voted on by Senate: 5/21/25
• Sent toSOS: 5/23/25

Caption

Proposing a constitutional amendment to authorize the legislature to provide for an exemption from ad valorem taxation of 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.

Summary

HJR 34 proposes a constitutional amendment that would let the Legislature authorize a property tax exemption for the increase in market value of real property in counties bordering Mexico when that increase results from the installation or construction of border security infrastructure and related improvements. In practical terms, the measure is aimed at reducing the ad valorem tax burden on landowners whose property value rises because of border-related security projects. The resolution does not itself create the exemption; instead, it amends the Texas Constitution to give the Legislature permission to do so by general law. It also allows the Legislature to define what counts as "border security infrastructure" and to set additional eligibility requirements. If approved by voters, the amendment would appear on the November 4, 2025 ballot.

Impact

If adopted by voters, HJR 34 would change Article VIII of the Texas Constitution to create a new authorization for tax relief tied to border security infrastructure in counties along the U.S.-Mexico border. The direct legal effect would be to empower the Legislature to enact a statutory exemption from ad valorem taxation for the portion of property value attributable to border security installations and related improvements. The measure would affect county property tax bases, landowners in border counties, and any future state law defining the scope and eligibility of the exemption.

Sentiment

The bill appears to have generally favorable support in the Legislature, as reflected by its passage through the House and Senate with substantial majorities and its favorable report from the Senate Local Government Committee. The Senate committee vote was narrower, however, at 4-2, suggesting some reservations even among members who allowed it to advance. Overall, the voting history indicates broad support for the concept, with some opposition or caution on the details.

Contention

The main points of contention likely center on whether border security infrastructure should receive a special property tax exemption and how broadly that exemption should be defined. Opponents may be concerned about reducing local tax revenue in border counties or about creating a special constitutional carveout for a politically sensitive category of improvements. Supporters likely view the measure as a way to avoid penalizing property owners for hosting or accommodating border security projects and to encourage such infrastructure. The bill also leaves important policy choices to future legislation, including the definition of "border security infrastructure" and any additional eligibility rules.