By: Staples S.J.R. No. 25
(In the Senate - Filed February 14, 2003; February 19, 2003,
read first time and referred to Committee on Finance;
March 13, 2003, reported adversely, with favorable Committee
Substitute by the following vote: Yeas 11, Nays 0; March 13, 2003,
sent to printer.)
COMMITTEE SUBSTITUTE FOR S.J.R. No. 25 By: Duncan
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Constitution, is repealed.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."
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