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 * * * * *