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.