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.