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.
The 2025 Explanatory Statements for the November 4, 2025 Constitutional Amendment Election document from the Texas Secretary of State website includes the following information:
HJR 34 [Proposition 17] proposes a constitutional amendment to allow the legislature to exempt from property taxation, in counties that border the United Mexican States, the portion of a real property's assessed value that arose from the installation or construction of border security infrastructure and related improvements. The proposed amendment would authorize the legislature to define “border security infrastructure” and prescribe additional eligibility requirements for the exemption.
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