Regular Session
Texas Legislature (authorized to define terms via general law) • County Appraisal Districts (future implementation contingent on voter approval and enabling statutes)
Key implementation requirements and action items for compliance with this legislation
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This bill's path through the Texas Legislature
RESOLUTION ANALYSIS |
| C.S.H.J.R. 34 |
| By: Guillen |
| Ways & Means |
| Committee Report (Substituted) |
| BACKGROUND AND PURPOSE As of February 20, 2025, the Texas Facilities Commission has completed 56.9 miles of border wall and has closed on 105 easements that enable the construction of border infrastructure on private land. The author informed the committee that the installation of border security infrastructure on private land could place an unexpected and unfair burden on property owners who dedicate land for that purpose by increasing the property's appraised value, which could increase property taxes. C.S.H.J.R. 34 seeks to ensure that property owners supporting border security efforts are not financially penalized for their contributions by providing a property tax exemption for the value added to property through the construction or installation of border security infrastructure and related improvements.
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| CRIMINAL JUSTICE IMPACT
It is the committee's opinion that this resolution does not expressly create a criminal offense, increase the punishment for an existing criminal offense or category of offenses, or change the eligibility of a person for community supervision, parole, or mandatory supervision.
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| RULEMAKING AUTHORITY It is the committee's opinion that this resolution does not expressly grant any additional rulemaking authority to a state officer, department, agency, or institution.
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| ANALYSIS C.S.H.J.R. 34 proposes an amendment to the Texas Constitution to authorize the legislature by general law to exempt from property 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. The resolution authorizes the legislature by general law to define "border security infrastructure" for that purpose and to prescribe additional eligibility requirements for the exemption.
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| ELECTION DATE The constitutional amendment proposed by this joint resolution will be submitted to the voters at an election to be held November 4, 2025.
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| COMPARISON OF INTRODUCED AND SUBSTITUTE
While C.S.H.J.R. 34 may differ from the introduced in minor or nonsubstantive ways, the following summarizes the substantial differences between the introduced and committee substitute versions of the resolution. Both the introduced and the substitute authorize the legislature by general law to provide an exemption from property taxation in relation to border security infrastructure. However, the introduced specified that such an exemption is applicable to the portion of the assessed value of a person's property that is attributable to the installation or construction in or on the property of border security infrastructure, whereas the substitute specifies that such an exemption is applicable to 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. The substitute includes a provision that was not in the introduced authorizing the legislature by general law to define "border security infrastructure" for the purposes of the exemption. The substitute revises the proposed ballot language as set out by the introduced.
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| H.J.R. No. 34 | ||
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| 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. | ||
| BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: | ||
| SECTION 1. Article VIII, Texas Constitution, is amended by | ||
| adding Section 1-y to read as follows: | ||
| Sec. 1-y. (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. | ||
| SECTION 2. This proposed constitutional amendment shall be | ||
| submitted to the voters at an election to be held November 4, 2025. | ||
| The ballot shall be printed to permit voting for or against the | ||
| proposition: "The 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." | ||
| TO: | Honorable Morgan Meyer, Chair, House Committee on Ways & Means |
| FROM: | Jerry McGinty, Director, Legislative Budget Board |
| IN RE: | HJR34 by Guillen (Proposing a constitutional amendment to authorize the legislature to exempt from ad valorem taxation the portion of the assessed value of a person's property that is attributable to the installation or construction in or on the property of border security infrastructure.), As Introduced |
| Source Agencies: | 304 Comptroller of Public Accounts |
| LBB Staff: | JMc, KK, SD, BRI |
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Common questions about HJR34
HJR 34 is a proposed Constitutional Amendment, not an immediate mandate, authorizing property tax exemptions for "border security infrastructure" in counties bordering Mexico. While the exemption is contingent upon voter approval in November 2025, businesses must begin segregating capital expenditure data now to maximize future tax relief. The specific definitions and administrative mechanics will be established by separate enabling legislation, HB 247.
HJR34 was authored by Texas Representative Ryan Guillen during the Regular Session.
HJR34 was signed into law by Governor Greg Abbott on May 23, 2025.
HJR34 is enforced by Texas Legislature (authorized to define terms via general law) and County Appraisal Districts (future implementation contingent on voter approval and enabling statutes).
The compliance urgency for HJR34 is rated as "low". Businesses and organizations should review the requirements and timeline to ensure timely compliance.
The cost impact of HJR34 is estimated as "low". This may vary based on industry and implementation requirements.
HJR34 addresses topics including resolutions, resolutions--constitutional amendments, taxation, taxation--property-assessment & collection and taxation--property-exemptions.
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