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 * * * * *