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."