Amendment 6 - State Representative Hochberg's Guide to the 2007 Texas Constitutional Amendments

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Proposition 6

The ballot will read: The constitutional amendment authorizing the legislature to exempt from ad valorem taxation one motor vehicle owned by an individual and used in the course of the owner’s occupation or profession and also for personal activities of the owner.

Background: Currently, a motor vehicle used in a business is subject to property taxes (like other business property), while a personal car is not. Proposition 6 would exempt from property taxes one vehicle owned by any individual taxpayer that the individual uses for both business and personal use.

For: Many individuals, such as realtors, farmers, and contractors, use a personal vehicle for business purposes, and it is unfair for that person’s car or truck be taxed.

Against: The Legislature has always taxed property used for the production of income. These vehicles should be taxable and treated like any other property that generates income. If the state exempts these vehicles, it’s not fair to limit the exemption to one vehicle per owner, since some individuals own several vehicles that are used for business and personal purposes.

For the exact wording of the changes to the Constitution
that would occur if this proposition passes,
CLICK HERE.
Words to be added to the Constitution will be underlined.
Words to be removed, if any, will be [~~struck through~~].

For a more detailed analysis of this proposition
from the House Research Organization,
CLICK HERE.

For the full 43-page House Research Organization report
on all of the propositions,
CLICK HERE.

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