78R89 JD-D

By:  Chisum                                                     H.J.R. No. 12 



A JOINT RESOLUTION

proposing a constitutional amendment to authorize the legislature 
to exempt certain travel trailers from ad valorem taxation.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Section 1(j), Article VIII, Texas Constitution, 
is amended to read as follows:
	(j)  The Legislature by general law may [authorize a taxing 
unit, other than a school district, to] exempt from ad valorem 
taxation [by the taxing unit,] a travel trailer, as defined by the 
Legislature, regardless of whether the travel trailer is real or 
personal property, that:
		(1)  on January 1 of the applicable tax year is 
registered in this state in compliance with the laws of this state 
relating to the registration of vehicles; and
		(2)  is not held or used for the production of income.                        
	SECTION 2.  The following temporary provision is added to 
the Texas Constitution:
	TEMPORARY PROVISION. (a)  This temporary provision applies to 
the constitutional amendment proposed by __J.R. No. ___, 78th 
Legislature, Regular Session, 2003, and expires January 2, 2004.
	(b)  The amendment to Section 1(j), Article VIII, of this 
constitution takes effect beginning with the tax year that begins 
January 1, 2004.
	SECTION 3.  This proposed constitutional amendment shall be 
submitted to the voters at an election to be held November 4, 2003.  
The ballot shall be printed to permit voting for or against the 
proposition:  "The constitutional amendment to authorize the 
legislature to exempt from ad valorem taxation travel trailers that 
are registered in this state and are not held or used for the 
production of income."