H.B. No. 1928

AN ACT
relating to the exemption from ad valorem taxation of certain
travel trailers.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS:
SECTION 1. Section 11.14(b), Tax Code, is amended to read as
follows:
(b) In this section:
(1) “Manufactured [, “manufactured] home” has the
meaning assigned by Section 11.432 [of this code].
(2) “Structure” does not include a vehicle that:
(A) is a trailer-type unit designed primarily for
use as temporary living quarters in connection with recreational,
camping, travel, or seasonal use;
(B) is built on a single chassis mounted on
wheels;
(C) has a gross trailer area in the set-up mode of
400 square feet or less; and
(D) is certified by the manufacturer as complying
with American National Standards Institute Standard A119.5.
SECTION 2. This Act applies only to an ad valorem tax year
that begins on or after the effective date of this Act.
SECTION 3. This Act takes effect January 1, 2009.
____________________________________________________________
President of the SenateSpeaker of the House
I certify that H.B. No. 1928 was passed by the House on April
25, 2007, by the following vote: Yeas 107, Nays 20, 12 present, not
voting; and that the House concurred in Senate amendments to H.B.
No. 1928 on May 18, 2007, by the following vote: Yeas 143, Nays 1,
1 present, not voting.
______________________________
Chief Clerk of the House
I certify that H.B. No. 1928 was passed by the Senate, with
I certify that H.B. No. 1928 was passed by the Senate, with
amendments, on May 15, 2007, by the following vote: Yeas 31, Nays
0.
______________________________
Secretary of the Senate
APPROVED: __________________
APPROVED: __________________
Date

__________________
Governor