HBA-JRA S.J.R. 21 76(R)    BILL ANALYSIS


Office of House Bill AnalysisS.J.R. 21
By: Carona
Ways & Means
4/28/1999
Engrossed



BACKGROUND AND PURPOSE 

Under current law, taxing entities are authorized to tax vehicles leased
for personal use.  As proposed, S.J.R. 21 requires the submission to the
voters of a constitutional amendment exempting from ad valorem taxation a
leased motor vehicle that is not held primarily for the production of
income by the lessee and that otherwise qualifies under general law for
exemption 

RULEMAKING AUTHORITY

It is the opinion of the Office of House Bill Analysis that this bill does
not expressly delegate any additional rulemaking authority to a state
officer, department, agency, or institution. 

SECTION BY SECTION ANALYSIS

SECTION 1.  Amends Sections 1(d) and (e), Article VIII, Texas Constitution,
as follows: 

(d)  Authorizes the legislature to exempt from ad valorem taxation a leased
motor vehicle that is not held primarily for the production of income by
the lessee and that otherwise qualifies under general law for exemption,
subject to Subsection (e) of this section. 

(e)  Authorizes the legislature by general law to provide limitations to
the application of this subsection to the taxation of vehicles exempted
under the authority of Subsection (d) of this section.  Deletes the
authorization of voters of a county education district to provide for the
taxation of tangible personal property that is not exempt from taxation
under any other law. 

SECTION 2.  Requires this proposed constitutional amendment to be submitted
to the voters at an election to be held November 2, 1999.  Sets forth the
required language for the ballot.