PROPERTY TAXES
HB9 / HJR1
TAX EXEMPTION FOR BUSINESS PROPERTY
Effective January 1, 2026 if HJR 1 is Approved by Voters in November 2025
• Exempts the first $ 125,000 of appraised value of business personal property from property taxation
HB22
PROPERTY TAX EXEMPTION FOR INTANGIBLE ASSETS
Effective September 1, 2026
• Exempts all intangible personal property from property taxation
HB 247 / HJR 34
TAX EXEMPTION FOR INFRASTRUCTURE IMPROVEMENTS
Effective January 1, 2026 if l::IJR 34 is Approved by Voters in November
• Provides a property tax exemption for the full value of any property as a result of improvements made as part of a border security infrastructure agreement or on land that is subject to an easement for the construction of border security infrastructure
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