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."