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.