Enrolled Bill Summary

Senate Bill 510 amends the Tax Code to repeal provisions that authorized taxing units, other than school districts, to exempt non-income-producing travel trailers from ad valorem taxation, regardless of whether they are real or personal property. The bill removes all Tax Code language about travel trailers and effectively provides that a travel trailer that qualifies as tangible personal property is exempt from ad valorem taxation by any taxing unit unless it is held or used for the production of income or is substantially affixed to real estate and used or occupied as a residential dwelling.