By Lucio S.B. No. 1843
77R16092 JD-F
A BILL TO BE ENTITLED
1-1 AN ACT
1-2 relating to the exemption of travel trailers from ad valorem
1-3 taxation.
1-4 BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
1-5 SECTION 1. Section 11.14(a), Tax Code, is amended to read as
1-6 follows:
1-7 (a) Except as otherwise provided by this subsection, a [A]
1-8 person is entitled to an exemption from taxation of all tangible
1-9 personal property, other than manufactured homes, that the person
1-10 owns and that is not held or used for production of income. This
1-11 subsection does not exempt from taxation a travel trailer, as
1-12 defined by Section 11.142, that a person owns.
1-13 SECTION 2. Subchapter B, Chapter 11, Tax Code, is amended by
1-14 adding Section 11.142 to read as follows:
1-15 Sec. 11.142. TRAVEL TRAILERS. (a) In this section "travel
1-16 trailer" means a house trailer-type vehicle or a camper trailer,
1-17 regardless of whether the vehicle is affixed to real property,
1-18 that:
1-19 (1) is less than 400 square feet in area; and
1-20 (2) is designed primarily for use as temporary living
1-21 quarters in connection with recreational, camping, travel, or
1-22 seasonal use and not as a permanent dwelling.
1-23 (b) The governing body of a taxing unit, other than a school
1-24 district, by official action of the body adopted in the manner
2-1 required by law for official action may exempt from taxation a
2-2 travel trailer that a person owns, regardless of whether the travel
2-3 trailer is real or personal property, if:
2-4 (1) on January 1 of the applicable tax year, the
2-5 travel trailer is registered in this state in compliance with
2-6 Chapter 502, Transportation Code; and
2-7 (2) the travel trailer is not held or used for the
2-8 production of income.
2-9 SECTION 3. This Act takes effect January 1, 2002, and
2-10 applies only to taxes imposed for a tax year beginning on or after
2-11 that date, but only if the constitutional amendment proposed by the
2-12 77th Legislature, Regular Session, 2001, authorizing the
2-13 legislature to authorize taxing units other than school districts
2-14 to exempt from ad valorem taxation travel trailers that are not
2-15 held or used for the production of income is approved by the
2-16 voters. If that amendment is not approved by the voters, this Act
2-17 has no effect.