A New Property Tax Exemption for Border and Coastal Counties
In November 2025, Texans voted to approve House Joint Resolution 1 (Proposition 17), a constitutional amendment allowing local governments in designated border and Gulf Coast counties to exempt portions of property taxes used for security and infrastructure improvements. This vote was pivotal in establishing a Texas border security property tax exemption that benefits these areas.
The measure aims to relieve financial pressure on homeowners and business owners whose properties are directly impacted by border operations, increased law-enforcement activity, and infrastructure wear caused by traffic and migration.
What the Exemption Covers
The new exemption helps local governments redirect property-tax funds toward:
- Security infrastructure, such as lighting, fencing, and communication systems.
- Emergency response facilities that improve public safety near high-traffic areas.
- Infrastructure repairs and expansions, including roads, bridges, and drainage systems stressed by regional demands. This aspect of the Texas property tax exemption aids projects directly.
For property owners, this exemption can offset potential tax increases that might result from new security or transportation projects.
How HB 3093 Ties In
Linked to this measure, HB 3093 introduces procedural updates for valuation protests in coastal counties, ensuring that tax-rate calculations consider the financial impact of security-related infrastructure. This is an important aspect of the Texas border and security tax exemption.
This alignment between HJR 1 and HB 3093 means homeowners and small businesses gain clearer pathways to maintain fair valuations while supporting regional safety efforts.
Benefits for Gulf Coast and Border Property Owners
- Reduced tax pressure during infrastructure upgrades due to the tax exemption related to security.
- Improved public safety through better-funded facilities and response systems.
- Stronger property protection, with exemptions that recognize unique regional burdens tied to Texas border security.
What Homeowners Can Do
- Check eligibility if you live in a designated border or Gulf Coast county for the property tax exemption.
- Watch your 2026 appraisal notice for changes linked to security-related improvements.
- File a protest if valuations rise unexpectedly due to nearby infrastructure work.
- Engage local officials to ensure exemptions are fairly applied in your area.
