HBA-KDB H.J.R. 44 77(R)BILL ANALYSIS


Office of House Bill AnalysisH.J.R. 44
By: Flores
Ways & Means
7/18/2001
Enrolled



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 Joint
Resolution 44 provides that appropriately registered travel trailers that
are not held or used 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 resolution
does not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

ANALYSIS

House Joint Resolution 44 amends the Texas Constitution to provide that the
legislature by general law may authorize a taxing unit, other than a school
district, to exempt from ad valorem taxation by the taxing unit a travel
trailer, as defined by the legislature, regardless of whether the travel
trailer is real or personal property, that on January 1 of the applicable
tax year is registered in this state in compliance with the laws of this
state relating to the registration of vehicles and that is not held or used
for the production of income. 

FOR  ELECTION

This proposed constitutional amendment shall be submitted to the voters at
an election to be held  
November 6, 2001.  If the voters approve the amendment, House Joint
Resolution 44 takes effect January 1, 2002.