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


Office of House Bill AnalysisC.S.H.J.R. 44
By: Flores
Ways & Means
4/30/2001
Committee Report (Substituted)



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.  C.S.H.J.R. 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

C.S.H.J.R. 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, C.S.H.J.R. 44 takes
effect January 1, 2002. 

COMPARISON OF ORIGINAL TO SUBSTITUTE

C.S.H.J.R. 44 modifies the original resolution by providing 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 certain
travel trailers.  The original resolution authorized the legislature by
general law to exempt from ad valorem taxation travel trailers.  The
substitute specifically exempts from ad valorem taxation a travel trailer
registered in this state,  on January 1 of the applicable tax year, that is
in compliance with the laws of this state relating to the registration of
vehicles, rather than a travel trailer.