By Lucio                                              S.J.R. No. 11
         77R1148 JD-D                           
                                 A JOINT RESOLUTION
 1-1     proposing a constitutional amendment authorizing the legislature to
 1-2     exempt certain travel trailers from ad valorem taxation.
 1-3           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-4           SECTION 1. Section 1, Article VIII, Texas Constitution, is
 1-5     amended by amending Subsection (d) and adding Subsections (j) and
 1-6     (j-1) to read as follows:
 1-7           (d)  The Legislature by general law shall exempt from ad
 1-8     valorem taxation household goods not held or used for the
 1-9     production of income and personal effects not held or used for the
1-10     production of income.  The Legislature by general law may exempt
1-11     from ad valorem taxation:
1-12                 (1)  all or part of the personal property homestead of
1-13     a family or single adult, "personal property homestead" meaning
1-14     that personal property exempt by law from forced sale for debt;
1-15                 (2)  subject to Subsections (e), [and] (g), and (j) of
1-16     this section, all other tangible personal property, except
1-17     structures which are personal property and are used or occupied as
1-18     residential dwellings and except property held or used for the
1-19     production of income; and
1-20                 (3)  subject to Subsection (e) of this section, a
1-21     leased motor vehicle that is not held primarily for the production
1-22     of income by the lessee and that otherwise qualifies under general
1-23     law for exemption.
1-24           (j)  The Legislature by general law may exempt from ad
 2-1     valorem taxation a travel trailer, as defined by the Legislature,
 2-2     that is not held or used for the production of income, regardless
 2-3     of whether the travel trailer is real or personal property.
 2-4           (j-1)  Subsection (j) and this subsection take effect January
 2-5     1, 2002.  This subsection expires January 1, 2004.
 2-6           SECTION 2. This proposed constitutional amendment shall be
 2-7     submitted to the voters at an election to be held November 6, 2001.
 2-8     The ballot shall be printed to permit voting for or against the
 2-9     proposition: "The constitutional amendment to authorize the
2-10     legislature to exempt from ad valorum taxation travel trailers that
2-11     are not held or used for the production of income."