HBA-KDB H.J.R. 44 77(R) BILL ANALYSIS Office of House Bill AnalysisH.J.R. 44 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 Joint Resolution 44 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 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 authorize the legislature by general law to exempt from ad valorem taxation a travel trailer, as defined by the legislature, that is not held or used for the production of income, regardless of whether the travel trailer is real or personal property. FOR ELECTION This proposed constitutional amendment shall be submitted to the voters at an election to be held November 6, 2001. If voters approve the amendment, H.J.R. 44 takes effect January 1, 2002.