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By:  Staples                                                      S.B. No. 509


A BILL TO BE ENTITLED

AN ACT

relating to the exemption of travel trailers from ad valorem 
taxation.      
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Section 11.14(a), Tax Code, is amended to read as 
follows:       
	(a)  Except as otherwise provided by this subsection, a 
person is entitled to an exemption from taxation of all tangible 
personal property, other than manufactured homes, that the person 
owns and that is not held or used for production of income.  This 
subsection does not apply to [exempt from taxation] a travel 
trailer, as defined by Section 11.142, that a person owns.
	SECTION 2.  Section 11.142(b), Tax Code, is amended to read 
as follows:      
	(b)  A [The governing body of a taxing unit, other than a 
school district, by official action of the body adopted in the 
manner required by law for official action may exempt from taxation 
a] travel trailer that a person owns is exempt from taxation, 
regardless of whether the travel trailer is real or personal 
property, if:
		(1)  on January 1 of the applicable tax year, the travel 
trailer is registered in this state in compliance with Chapter 502, 
Transportation Code; and
		(2)  the travel trailer is not held or used for the 
production of income.   
	SECTION 3.  Section 11.43(c), Tax Code, is amended to read as 
follows:       
	(c)  An exemption provided by Section 11.13, 11.142, 11.17, 
11.18, 11.182, 11.183, 11.19, 11.20, 11.21, 11.22, 11.23(j), 11.29, 
11.30, or 11.31, once allowed, need not be claimed in subsequent 
years, and except as otherwise provided by Subsection (e), the 
exemption applies to the property until it changes ownership or the 
person's qualification for the exemption changes.  However, the 
chief appraiser may require a person allowed one of the exemptions 
in a prior year to file a new application to confirm the person's 
current qualification for the exemption by delivering a written 
notice that a new application is required, accompanied by an 
appropriate application form, to the person previously allowed the 
exemption.
	SECTION 4.  This Act takes effect immediately if it receives 
a vote of two-thirds of all the members elected to each house, as 
provided by Section 39, Article III, Texas Constitution.  If this 
Act does not receive the vote necessary for immediate effect, this 
Act takes effect January 1, 2004.