1-1     By:  Flores (Senate Sponsor - Lucio)                  H.J.R. No. 44
 1-2           (In the Senate - Received from the House May 10, 2001;
 1-3     May 10, 2001, read first time and referred to Committee on Finance;
 1-4     May 11, 2001, reported favorably by the following vote:  Yeas 8,
 1-5     Nays 1; May 11, 2001, sent to printer.)
 1-6                           HOUSE JOINT RESOLUTION
 1-7     proposing a constitutional amendment authorizing the legislature to
 1-8     authorize taxing units other than school districts to exempt
 1-9     certain travel trailers from ad valorem taxation.
1-10           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-11           SECTION 1. Section 1, Article VIII, Texas Constitution, is
1-12     amended by amending Subsection (d) and adding Subsections (j) and
1-13     (j-1) to read as follows:
1-14           (d)  The Legislature by general law shall exempt from ad
1-15     valorem taxation household goods not held or used for the
1-16     production of income and personal effects not held or used for the
1-17     production of income.  The Legislature by general law may exempt
1-18     from ad valorem taxation:
1-19                 (1)  all or part of the personal property homestead of
1-20     a family or single adult, "personal property homestead" meaning
1-21     that personal property exempt by law from forced sale for debt;
1-22                 (2)  subject to Subsections (e), [and] (g), and (j) of
1-23     this section, all other tangible personal property, except
1-24     structures which are personal property and are used or occupied as
1-25     residential dwellings and except property held or used for the
1-26     production of income; and
1-27                 (3)  subject to Subsection (e) of this section, a
1-28     leased motor vehicle that is not held primarily for the production
1-29     of income by the lessee and that otherwise qualifies under general
1-30     law for exemption.
1-31           (j)  The Legislature by general law may authorize a taxing
1-32     unit, other than a school district, to exempt from ad valorem
1-33     taxation by the taxing unit, a travel trailer, as defined by the
1-34     Legislature, regardless of whether the travel trailer is real or
1-35     personal property, that:
1-36                 (1)  on January 1 of the applicable tax year is
1-37     registered in this state in compliance with the laws of this state
1-38     relating to the registration of vehicles; and
1-39                 (2)  is not held or used for the production of income.
1-40           (j-1)  Subsection (j) of this section and this subsection
1-41     take effect January 1, 2002.  This subsection expires January 1,
1-42     2004.
1-43           SECTION 2. This proposed constitutional amendment shall be
1-44     submitted to the voters at an election to be held November 6, 2001.
1-45     The ballot shall be printed to permit voting for or against the
1-46     proposition: "The constitutional amendment to authorize the
1-47     legislature to authorize taxing units other than school districts
1-48     to exempt from ad valorem taxation travel trailers that are not
1-49     held or used for the production of income."
1-50                                  * * * * *