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By:  Staples                                                      S.B. No. 510


A BILL TO BE ENTITLED

AN ACT

relating to the exemption of certain travel trailers from ad 
valorem taxation.
	BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:                        
	SECTION 1.  Subsection (a), Section 11.14, Tax Code, is 
amended to read as follows:
	(a)  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 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 [travel trailer, as defined by 
Section 11.142, that a person owns].
	SECTION 2.  Section 11.142, Tax Code, is repealed.                             
	SECTION 3.  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 September 1, 2003.  This Act applies to taxes 
imposed for the tax year 2002 and thereafter.