Relating to the dedication of money received from the federal government as reimbursement for border security costs for ad valorem tax relief.

SB 45 requires Texas to use federal reimbursements for border security costs toward property tax relief. Specifically, the comptroller must calculate annual federal reimbursements for border security expenses and deposit that exact amount into a dedicated fund. This fund can only be used by the legislature to reduce property taxes (ad valorem tax relief) for Texas residents. The bill applies starting September 1, 2026, ensuring border security reimbursements directly benefit taxpayers through lower property tax bills.