SRC-AMY S.B. 510 78(R)    BILL ANALYSIS


Senate Research CenterS.B. 510
By: Staples
Finance
8/14/2003
Enrolled

DIGEST AND PURPOSE 

During the 77th Legislative Session, the legislature created an exemption
for travel trailers from ad valorem taxes except at the school district
level.  Upon adoption of the constitutional amendment in November 2001, it
became apparent that what was thought to be an exemption was actually
adding individuals to the tax rolls.  S.B. 510 repeals the provisions
passed during the 77th Session and authorizes the legislature to exempt
from ad valorem taxation certain travel trailers not held or used for the
production of income, if the accompanying constitutional amendment is
approved by voters. 

RULEMAKING AUTHORITY

This bill does not expressly grant any additional rulemaking authority to
a state officer, institution, or agency. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Section 11.14(a), Tax Code, to provide that this
subsection does not exempt from taxation a structure that a person owns
which is substantially affixed to real estate and is used or occupied as a
residential dwelling.  Deletes language which provides that a travel
trailer is not exempt from taxation.  

SECTION 2.  Repealer: Section 11.142, Tax Code (Travel Trailers).

SECTION 3.  Effective date:  upon passage or September 1, 2003.
           Makes application of this Act retroactive to taxes imposed for
the tax year 2002 and            thereafter.