SRC-AMY S.J.R. 25 78(R)    BILL ANALYSIS


Senate Research CenterS.J.R. 25
By: Staples
Finance
8/12/2003
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.J.R. 25 requires the submission to
the voters of a constitutional amendment authorizing the legislature to
exempt from ad valorem taxation certain travel trailers not held or used
for the production of income. 

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 1(d), Article VIII, Texas Constitution, to
authorize the legislature by general law to exempt from ad valorem
taxation, subject to Subsections (e) and (g) of this section and in
addition to other exemptions, all other tangible personal property, except
structures which are substantially affixed to real estate, rather than
personal property, and are used or occupied as residential dwellings and
except property held or used for the production of income. 

SECTION 2.  Repealer: Section 1(j), Article VIII, Texas Constitution
(Certain Tangible Personal Property Exempt from Ad Valorem Taxation.) 

SECTION 3.  Amends Section 1, Article VIII, Texas Constitution, by adding
Subsection (i-1), as follows: 

(i-1) TEMPORARY PROVISION.  (a) Provides that this temporary provision
applies to the constitutional amendment proposed by the 78th Legislature,
Regular Session, 2003, authorizing the legislature to exempt from ad
valorem taxation a travel trailer not held or used for the production of
income and expires January 1, 2005. 

(b) Provides that the amendment to Section 1(d), Article VIII, of this
constitution, takes effect January 1, 2004, and applies only to a tax year
that begins on or after January 1, 2002.  Provides that the repeal of
Section 1(j), Article VIII, of this constitution, takes effect January 1,
2004. 

SECTION 4.  Requires this proposed constitutional amendment to be
submitted to the voters at an election to be held September 13, 2003.
Requires the ballot to be printed to permit voting for or against a
certain proposition.