An exemption from ad valorem taxation of the amount of the appraised value of real property located in certain counties that arises from the installation or construction on the property of border security infrastructure and related improvements and to the consideration of the price paid by certain governmental entities for a parcel of or easement in real property purchased for the purpose of installing or constructing such infrastructure when appraising other real property

Texas House Bill 247 exempts certain real properties from property taxes if their value increases due to the construction of border security infrastructure. This applies to properties in specific counties and considers the price paid by government entities when buying land for such projects in appraisals of other properties.

Supporters argue that TX HB247 incentivizes landowners to support and participate in efforts to enhance border security by offering them tax relief. This bill is seen as a practical measure to facilitate the construction of necessary infrastructure, ensuring safety and security for communities along the border.

Critics contend that TX HB247 provides unnecessary tax breaks that could lead to revenue losses for local governments. They argue that it prioritizes border security projects over other community needs, potentially leading to inequitable development and resource allocation.