By Lucio                                              S.J.R. No. 54
         77R16093 JD-F                           
                                 A JOINT RESOLUTION
 1-1     proposing a constitutional amendment authorizing the legislature to
 1-2     authorize taxing units other than school districts to exempt
 1-3     certain travel trailers from ad valorem taxation.
 1-4           BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:
 1-5           SECTION 1. Section 1, Article VIII, Texas Constitution, is
 1-6     amended by amending Subsection (d) and adding Subsections (j) and
 1-7     (j-1) to read as follows:
 1-8           (d)  The Legislature by general law shall exempt from ad
 1-9     valorem taxation household goods not held or used for the
1-10     production of income and personal effects not held or used for the
1-11     production of income.  The Legislature by general law may exempt
1-12     from ad valorem taxation:
1-13                 (1)  all or part of the personal property homestead of
1-14     a family or single adult, "personal property homestead" meaning
1-15     that personal property exempt by law from forced sale for debt;
1-16                 (2)  subject to Subsections (e), [and] (g), and (j) of
1-17     this section, all other tangible personal property, except
1-18     structures which are personal property and are used or occupied as
1-19     residential dwellings and except property held or used for the
1-20     production of income; and
1-21                 (3)  subject to Subsection (e) of this section, a
1-22     leased motor vehicle that is not held primarily for the production
1-23     of income by the lessee and that otherwise qualifies under general
1-24     law for exemption.
 2-1           (j)  The Legislature by general law may authorize a taxing
 2-2     unit, other than a school district, to exempt from ad valorem
 2-3     taxation by the taxing unit a travel trailer, as defined by the
 2-4     Legislature, regardless of whether the travel trailer is real or
 2-5     personal property, that:
 2-6                 (1)  on January 1 of the applicable tax year is
 2-7     registered in this state in compliance with the laws of this state
 2-8     relating to the registration of vehicles; and
 2-9                 (2)  is not held or used for the production of income.
2-10           (j-1)  Subsection (j) and this subsection take effect January
2-11     1, 2002.  This subsection expires January 1, 2004.
2-12           SECTION 2. This proposed constitutional amendment shall be
2-13     submitted to the voters at an election to be held November 6, 2001.
2-14     The ballot shall be printed to permit voting for or against the
2-15     proposition: "The constitutional amendment to authorize the
2-16     legislature to authorize taxing units other than school districts
2-17     to exempt from ad valorem taxation travel trailers that are not
2-18     held or used for the production of income."