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.

HJR 34 proposes a constitutional amendment to allow Texas lawmakers to create a property tax exemption for landowners in counties bordering Mexico. The exemption would apply specifically to the increased market value of real property resulting from border security infrastructure (like barriers or roads) and related improvements. If approved by voters in November 2025, this would let the legislature establish rules for qualifying properties and define "border security infrastructure." The change would directly affect property owners in border counties whose land value rises due to such projects. It does not exempt all property, only the value increase tied to border security construction.