By Flores                                             H.B. No. 2076
         77R1147 JD-D                           
                                A BILL TO BE ENTITLED
 1-1                                   AN ACT
 1-2     relating to an exemption from ad valorem taxation for travel
 1-3     trailers.
 1-4           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1.  Sections 11.14(b) and (c), Tax Code, are amended
 1-6     to read as follows:
 1-7           (b)  In this section:
 1-8                 (1)  "Manufactured[, "manufactured] home" has the
 1-9     meaning assigned by Section 11.432 [of this code].  The term does
1-10     not include a travel trailer.
1-11                 (2)  "Travel trailer" means a house trailer-type
1-12     vehicle or a camper trailer, regardless of whether the vehicle is
1-13     affixed to real property, that:
1-14                       (A)  is less than 8 feet in width or 40 feet in
1-15     length, exclusive of any hitch installed on the vehicle; and
1-16                       (B)  is designed primarily for use as temporary
1-17     living quarters in connection with recreational, camping, travel,
1-18     or seasonal use and not as a permanent dwelling.
1-19           (c)  The governing body of a taxing unit, by resolution or
1-20     order, depending upon the method prescribed by law for official
1-21     action by that governing body, may provide for taxation of tangible
1-22     personal property exempted under Subsection (a).  If a taxing unit
1-23     provides for taxation of tangible personal property as provided by
1-24     this subsection, the exemption prescribed by Subsection (a) does
 2-1     not apply to that unit.  This subsection does not authorize the
 2-2     taxation of a travel trailer that is not held or used for the
 2-3     production of income.
 2-4           SECTION 2.  This Act takes effect January 1, 2002, and
 2-5     applies only to taxes imposed for a tax year beginning on or after
 2-6     that date, but only if the constitutional amendment proposed by the
 2-7     77th Legislature, Regular Session, 2001, to authorize the
 2-8     legislature to exempt from ad valorem taxation travel trailers that
 2-9     are not held or used for the production of income is approved by
2-10     the voters.  If that amendment is not approved by the voters, this
2-11     Act has no effect.