By:  Staples, Lucio                                             S.J.R. No. 25 



SENATE JOINT RESOLUTION

proposing a constitutional amendment authorizing the legislature 
to exempt certain travel trailers from ad valorem taxation.
	BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS:                       
	SECTION 1.  Subsection (d), Section 1, Article VIII, Texas 
Constitution, is amended to read as follows:
	(d)  The Legislature by general law shall exempt from ad 
valorem taxation household goods not held or used for the 
production of income and personal effects not held or used for the 
production of income.  The Legislature by general law may exempt 
from ad valorem taxation:
		(1)  all or part of the personal property homestead of a 
family or single adult, "personal property homestead" meaning that 
personal property exempt by law from forced sale for debt;
		(2)  subject to Subsections (e) and[,] (g)[, and (j)] 
of this section, all other tangible personal property, except 
structures which are substantially affixed to real estate [personal 
property] and are used or occupied as residential dwellings and 
except property held or used for the production of income; and
		(3)  subject to Subsection (e) of this section, a 
leased motor vehicle that is not held primarily for the production 
of income by the lessee and that otherwise qualifies under general 
law for exemption.
	SECTION 2.  Subsection (j), Section 1, Article VIII, Texas 
Constitution, is repealed.
	SECTION 3.  Section 1, Article VIII, Texas Constitution, is 
amended by adding Subsection (i-1) to read as follows:
	(i-1)  TEMPORARY PROVISION.  (a)  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)  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.  The repeal of 
Section 1(j), Article VIII of this constitution, takes effect 
January 1, 2004.
	SECTION 4.  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 not 
held or used for the production of income."