There is currently a state law that requires a person to let the county appraisal district know about any and all tangible, personal property that is used for income producing reasons. In 2003, legislation came through imposing penalties for anyone who failed to render their property for taxation. With this, REALTORS® were required to render their vehicle and any property used within their business like computers, fax machines, phones, etc...
However, in 2005, the Legislation passed HB 809 which plainly stated "an individual who is the primary operator and owner of a car or light truck and uses that vehicle for both personal and business purposed is not required to render that vehicle for taxation", but several appraisal districts continue to send notices for taxation. The reason they have for this is that they say there is no specific exemption for the vehicles. I could have sworn that I just mentioned above that if the vehicle is for personal and business that it is exempt. I always wonder how things so clear to most get interpreted so wrong by others.
So, even with it clearly written in the law, the upcoming 80th Legislative Session, TAR (Texas Association of Realtors) will lobby for a constitutional amendment to exempt mixed-used vehicles from taxation altogether. Personally, I think this is silly and is going to be a waste of our lobbying money. It's clear in the law, and the appraisal districts need to get over it. Instead, they're going to spend thousands of dollars to get it through both houses, which will need 2/3 votes in each house, and then it will appear on the Fall 2007 ballot in which it can only pass if the majority of Texas voters vote for it... Now, they're leaving it up to all the Realtors to educate all the voters so the voters know what they're voting for.
Does this sound stupid or is it just me?? Any thoughts, from Texas and non-Texas people alike?
Donna, I've been so busy running around figuring out the new layout (and listing properties!) that I only just saw your blog).
The reason they're interpreting something that is so clear in a way that is more murky is simple - dollar generation. As long as no one pushes it or protests it, and they continue to do so, they'll be able to get money that they wouldn't otherwise.