SRC-JXG S.B. 1212 76(R)   BILL ANALYSIS


Senate Research Center   S.B. 1212
76R9101 CBH-FBy: Lucio
Finance
4/9/1999
As Filed


DIGEST 

Currently, the Cameron Appraisal District lists house trailer park models
and travel trailers that are affixed to land on the appraisal rolls for tax
purposes. Certain types of property may begin as personal property, but
become realty in the form of improvements affixed to land. The park owners
in Cameron County are at a competitive disadvantage to neighboring
counties, and the winter residents are paying a disproportionate share of
the tax burden than other winter residents in neighboring counties. S.B.
1212 would exempt owners of park models or travel trailers from paying the
motor vehicle sales tax and or a vehicle registration fee, if they have
proof of a property tax payment on their unit. 

PURPOSE

As proposed, S.B. 1212 exempts owners of certain house trailers from the
motor vehicle sales tax. 

RULEMAKING AUTHORITY

This bill does not grant any additional rulemaking authority to a state
officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1. Amends Chapter 152E, Tax Code, by adding Section 152.090, as
follows: 

Sec. 152.090. HOUSE TRAILER. Defines "house trailer." Provides that the
taxes imposed by this chapter do not apply to the sale or use of a house
trailer that is subject to ad valorem taxation under Title 1. Requires a
person claiming an exemption under this section to provide the tax
assessor-collector with a copy of a tax receipt showing that the ad valorem
taxation on the house trailer was paid for the preceding tax year. 

SECTION 2. Effective date: on the first day of the first calendar quarter
beginning on or after the earliest date that it may take effect under
Section 39, Article III, Texas Constitution. Makes application of this Act
prospective. 

SECTION 3. Emergency clause.