BORDER SECURITY INFRASTRUCTURE

(a) This section applies only to real property located in a county that borders the United Mexican States. (b) In this section: (1) "Border security infrastructure" means a wall, barrier, fence, road, trench, apparatus, or other improvement designed or adapted to surveil or impede the movement of persons or objects crossing the Texas-Mexico border. (2) "Qualified border security infrastructure agreement" means a written agreement entered into between a property owner and this state or the United States to install or construct border security infrastructure on the owner's property. The agreement may provide for the installation or construction of additional improvements on the property that are not border security infrastructure. (c) A person is entitled to an exemption from taxation of the amount of appraised value of real property owned by the person that arises from the installation or construction on the property of an improvement that is installed or constructed: (1) under a qualified border security infrastructure agreement; or (2) on land subject to a recorded easement granted by the property owner to this state or the United States that dedicates the property for a purpose described by Subsection (b)(1).