Regular Session
Government Affairs & Regulatory Compliance Analysis
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.
Rep. Ryan Guillen·House Bill·Regular Session
County Appraisal Districts (future implementation contingent on voter approval and enabling statutes) • Texas Legislature (authorized to define terms via general law)
This legislation has regulatory implications for the following Texas businesses and organizations:
Standard regulatory changes (effective 2025-05-23). Review during normal business planning.
Affected business types:
lowMinimal cost impact anticipated.
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Key implementation requirements and action items for compliance with this legislation
JD Key Consulting specializes in Texas regulatory compliance strategy. Work directly with James Dickey—former Chairman of the Republican Party of Texas—to understand this bill's impact on your operations and develop an actionable compliance plan.
Schedule a ConsultationInformation presented is for general knowledge only and is provided without warranty, express or implied. Consult qualified government affairs professionals and legal counsel before making compliance decisions.
This bill's path through the Texas Legislature
Explore more bills from this author and on related topics
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 County Appraisal Districts (future implementation contingent on voter approval and enabling statutes) and Texas Legislature (authorized to define terms via general law).
The regulatory priority for HJR34 is rated as "low". Businesses and organizations should review the legislation to understand potential impacts.
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.
Key dates for HJR34: Effective date is 2025-05-23. Consult with legal counsel regarding applicability.
HJR34 primarily affects property owners and real estate professionals. These businesses should review the legislation with their legal and compliance teams to understand potential impacts.
JD Key Consulting is an Austin, Texas-based government affairs firm led by James Dickey, former Chairman of the Republican Party of Texas. We specialize in Texas regulatory compliance and legislative strategy for data centers, energy, banking, and manufacturing.
