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.

Texas House Joint Resolution 34 (HJR34) proposes a constitutional amendment that would allow the state legislature to exempt from property taxes any increase in the market value of real estate in counties bordering Mexico, if that increase results from the installation or construction of border security infrastructure and related improvements.

Supporters argue that HJR34 incentivizes property owners in border counties to invest in security infrastructure by offering tax relief, thereby enhancing border security and potentially reducing illegal activities.

Critics contend that the bill could lead to decreased property tax revenues for local governments, potentially affecting funding for public services. They also question the effectiveness of such tax incentives in genuinely improving border security.