By Flores                                             H.B. No. 2076
         Substitute the following for H.B. No. 2076:
         By Oliveira                                       C.S.H.B. No. 2076
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to the exemption of travel trailers from ad valorem
 1-3     taxation.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Section 11.14(a), Tax Code, is amended to read as
 1-6     follows:
 1-7           (a)  Except as otherwise provided by this subsection, a [A]
 1-8     person is entitled to an exemption from taxation of all tangible
 1-9     personal property, other than manufactured homes, that the person
1-10     owns and that is not held or used for production of income.  This
1-11     subsection does not exempt from taxation a travel trailer, as
1-12     defined by Section 11.142, that a person owns.
1-13           SECTION 2.  Subchapter B, Chapter 11, Tax Code, is amended by
1-14     adding Section 11.142 to read as follows:
1-15           Sec. 11.142.  TRAVEL TRAILERS. (a)  In this section "travel
1-16     trailer" means a house trailer-type vehicle or a camper trailer,
1-17     regardless of whether the vehicle is affixed to real property,
1-18     that:
1-19                 (1)  is less than 400 square feet in area; and
1-20                 (2)  is designed primarily for use as temporary living
1-21     quarters in connection with recreational, camping, travel, or
1-22     seasonal use and not as a permanent dwelling.
1-23           (b)  The governing body of a taxing unit, other than a school
1-24     district, by official action of the body adopted in the manner
 2-1     required by law for official action may exempt from taxation a
 2-2     travel trailer that a person owns, regardless of whether the travel
 2-3     trailer is real or personal property, if:
 2-4                 (1)  on January 1 of the applicable tax year, the
 2-5     travel trailer is registered in this state in compliance with
 2-6     Chapter 502, Transportation Code; and
 2-7                 (2)  the travel trailer is not held or used for the
 2-8     production of income.
 2-9           SECTION 3.  This Act takes effect January 1, 2002, and
2-10     applies only to taxes imposed for a tax year beginning on or after
2-11     that date, but only if the constitutional amendment proposed by the
2-12     77th Legislature, Regular Session, 2001, authorizing the
2-13     legislature to authorize taxing units other than school districts
2-14     to exempt from ad valorem taxation travel trailers that are not
2-15     held or used for the production of income is approved by the
2-16     voters.  If that amendment is not approved by the voters, this Act
2-17     has no effect.