HBA-KDB H.B. 2076 77(R) BILL ANALYSIS Office of House Bill AnalysisH.B. 2076 By: Flores Ways & Means 3/22/2001 Introduced BACKGROUND AND PURPOSE A travel trailer is a house trailer-type vehicle or a camper trailer, regardless of whether the vehicle is affixed to real property, that is less than eight feet in width or 40 feet in length, exclusive of any hitch installed on the vehicle and that is designed primarily for use as temporary living quarters in connection with recreational, camping, travel, or seasonal use and not as a permanent dwelling. Travel trailers are subject to a sales tax, but were not subject to real property taxes until two recent opinions (JC-0150 and JC-0282) by the Attorney General of Texas regarding ad valorem taxation on travel trailers. There is concern that this may constitute double taxation on travel trailers. House Bill 2076 provides that travel trailers that are not held for the production of income are exempt from ad valorem taxation. RULEMAKING AUTHORITY It is the opinion of the Office of House Bill Analysis that this bill does not expressly delegate any additional rulemaking authority to a state officer, department, agency, or institution. ANALYSIS House Bill 2076 amends the Tax Code to exclude a "travel trailer" from the definition of "manufactured home." The bill does not authorize that the taxation of a travel trailer that is not held or used for the production of income. EFFECTIVE DATE January 1, 2002, if the constitutional amendment relating to exemption form ad valorem taxation of travel trailers that are not held or used for the production of income is approved by the voters.