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A JOINT RESOLUTION
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proposing a constitutional amendment authorizing the legislature |
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to exempt from ad valorem taxation one motor vehicle owned by an |
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individual and used in the course of the owner's occupation or |
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profession and also for personal activities of the owner. |
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BE IT RESOLVED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 1(d), Article VIII, Texas Constitution, |
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is amended to read as follows: |
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(d) The Legislature by general law shall exempt from ad |
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valorem taxation household goods not held or used for the |
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production of income and personal effects not held or used for the |
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production of income. The Legislature by general law may exempt |
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from ad valorem taxation: |
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(1) all or part of the personal property homestead of a |
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family or single adult, "personal property homestead" meaning that |
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personal property exempt by law from forced sale for debt; |
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(2) subject to Subsections (e) and (g) of this |
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section, all other tangible personal property, except structures |
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which are substantially affixed to real estate and are used or |
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occupied as residential dwellings and except property held or used |
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for the production of income; [and] |
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(3) subject to Subsection (e) of this section, a |
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leased motor vehicle that is not held primarily for the production |
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of income by the lessee and that otherwise qualifies under general |
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law for exemption; and |
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(4) one motor vehicle, as defined by general law, |
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owned by an individual that is used in the course of the |
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individual's occupation or profession and is also used for personal |
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activities of the owner that do not involve the production of |
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income. |
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SECTION 2. The following temporary provision is added to |
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the Texas Constitution: |
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TEMPORARY PROVISION. (a) This temporary provision applies to |
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the constitutional amendment proposed by the 80th Legislature, |
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Regular Session, 2007, authorizing the legislature to exempt from |
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ad valorem taxation one motor vehicle owned by an individual and |
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used in the course of the owner's occupation or profession and also |
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for personal activities of the owner and expires January 1, 2009. |
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(b) The amendment to Section 1(d), Article VIII, of this |
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constitution takes effect on the date of the official canvass of |
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returns showing adoption of the amendment and applies beginning |
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with the tax year that begins January 1, 2007. The legislature may |
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enact a general law authorized by the constitutional amendment that |
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applies to the entire 2007 tax year, notwithstanding that the |
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constitutional amendment was adopted after the beginning of that |
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tax year, and a general law applicable to the entire 2007 tax year |
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is not considered to be a retroactive law. |
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SECTION 3. This proposed constitutional amendment shall be |
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submitted to the voters at an election to be held November 6, 2007. |
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The ballot shall be printed to permit voting for or against the |
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proposition: "The constitutional amendment authorizing the |
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legislature to exempt from ad valorem taxation one motor vehicle |
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owned by an individual and used in the course of the owner's |
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occupation or profession and also for personal activities of the |
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owner." |