HBA-AMW H.J.R. 80 77(R)    BILL ANALYSIS


Office of House Bill AnalysisH.J.R. 80
By: Uher
Ways & Means
3/30/2001
Introduced



BACKGROUND AND PURPOSE 

The financial burden of ad valorem taxation of boats used in the shrimping
industry presents a strain on many shrimpers.  Many in the industry
register boats and other equipment in neighboring coastal states that offer
exemptions instead of registering in their home port in Texas.  The
registration of shrimping boats and other equipment in neighboring states
results in a loss of revenue for Texas.  Currently, the Texas Constitution
exempts from ad valorem taxation equipment used by farmers and ranchers but
does not exempt boats and other equipment used by the shrimping industry.
As proposed, House Joint Resolution 80 exempts from ad valorem taxation
boats or other equipment used primarily in the commercial taking or
production of fish, shrimp, shellfish, or other marine life as food for
human consumption.  

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 80 amends the Texas Constitution to exempt from ad
valorem taxation boats and other equipment used primarily in the commercial
taking or production of fish, shrimp, shellfish, or other marine life as
food for human consumption.  The resolution authorizes the legislature by
general law to provide for the administration of exemptions from ad valorem
taxation for boats and other equipment used in the commercial taking or
production of fish, shrimp, shellfish, or other marine life as food for
human consumption and to provide eligibility limitations for an exemption. 

FOR ELECTION

This proposed constitutional amendment shall be submitted to the voters at
an election to be held November 6, 2001.