1-1     By:  Flores (Senate Sponsor - Lucio)                  H.B. No. 2076
 1-2           (In the Senate - Received from the House May 11, 2001;
 1-3     May 11, 2001, read first time and referred to Committee on
 1-4     Intergovernmental Relations; May 11, 2001, reported favorably by
 1-5     the following vote:  Yeas 4, Nays 0; May 11, 2001, sent to
 1-6     printer.)
 1-7                            A BILL TO BE ENTITLED
 1-8                                   AN ACT
 1-9     relating to the exemption of travel trailers from ad valorem
1-10     taxation.
1-11           BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-12           SECTION 1.  Section 11.14(a), Tax Code, is amended to read as
1-13     follows:
1-14           (a)  Except as otherwise provided by this subsection, a [A]
1-15     person is entitled to an exemption from taxation of all tangible
1-16     personal property, other than manufactured homes, that the person
1-17     owns and that is not held or used for production of income.  This
1-18     subsection does not exempt from taxation a travel trailer, as
1-19     defined by Section 11.142, that a person owns.
1-20           SECTION 2.  Subchapter B, Chapter 11, Tax Code, is amended by
1-21     adding Section 11.142 to read as follows:
1-22           Sec. 11.142.  TRAVEL TRAILERS. (a)  In this section "travel
1-23     trailer" means a house trailer-type vehicle or a camper trailer,
1-24     regardless of whether the vehicle is affixed to real property,
1-25     that:
1-26                 (1)  is less than 400 square feet in area; and
1-27                 (2)  is designed primarily for use as temporary living
1-28     quarters in connection with recreational, camping, travel, or
1-29     seasonal use and not as a permanent dwelling.
1-30           (b)  The governing body of a taxing unit, other than a school
1-31     district, by official action of the body adopted in the manner
1-32     required by law for official action may exempt from taxation a
1-33     travel trailer that a person owns, regardless of whether the travel
1-34     trailer is real or personal property, if:
1-35                 (1)  on January 1 of the applicable tax year, the
1-36     travel trailer is registered in this state in compliance with
1-37     Chapter 502, Transportation Code; and
1-38                 (2)  the travel trailer is not held or used for the
1-39     production of income.
1-40           SECTION 3.  This Act takes effect January 1, 2002, and
1-41     applies only to taxes imposed for a tax year beginning on or after
1-42     that date, but only if the constitutional amendment proposed by the
1-43     77th Legislature, Regular Session, 2001, authorizing the
1-44     legislature to authorize taxing units other than school districts
1-45     to exempt from ad valorem taxation travel trailers that are not
1-46     held or used for the production of income is approved by the
1-47     voters.  If that amendment is not approved by the voters, this Act
1-48     has no effect.
1-49                                  * * * * *