HBA-KDB H.B. 2076 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.B. 2076
By: Flores
Ways & Means
3/22/2001
Introduced



BACKGROUND AND PURPOSE 

A travel trailer is a house trailer-type vehicle or a camper trailer,
regardless of whether the vehicle is affixed to real property, that is less
than eight feet in width or 40 feet in length, exclusive of any hitch
installed on the vehicle and that is designed primarily for use as
temporary living quarters in connection with recreational, camping, travel,
or seasonal use and not as a permanent dwelling.  Travel trailers are
subject to a sales tax, but were not subject to real property taxes until
two recent opinions (JC-0150 and JC-0282) by the Attorney General of Texas
regarding ad valorem taxation on travel trailers.  There is concern that
this may constitute double taxation on travel trailers.  House Bill 2076
provides that travel trailers that are not held for the production of
income are exempt from ad valorem taxation. 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

House Bill 2076 amends the Tax Code to exclude a "travel trailer" from the
definition of  "manufactured home."  The bill does not authorize that the
taxation of a travel trailer that is not held or used for the production of
income. 

EFFECTIVE DATE

January 1, 2002, if the constitutional amendment relating to exemption form
ad valorem taxation of travel trailers that are not held or used for the
production of income is approved by the voters.