Dallas-Fort Worth Metroplex, TX asked in Tax Law for Texas

Q: Dallas county is charging personal property tax on my motorhome. is that legal. texas tax code 42.002 (9).

Also why are they not charging anyone that owns a dually truck. Acording to the code 2,3 and 4 wheel motor vehicles are exempt. They don't charge for a dually truck. why can they charge me for a dually motorhome?

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1 Lawyer Answer
Michael W. Eaton
Michael W. Eaton
  • Tax Law Lawyer
  • Dallas, TX
  • Licensed in Texas

A: I don't know what Tax Code you are looking at but there is no Sec. 42.002 of the Texas Tax Code. and Sec. 42 that is in the Code deals exclusively with Judicial Review of tax assessments. The relevant portion of the Code is as follows:

Sec. 11.14. TANGIBLE PERSONAL PROPERTY NOT PRODUCING INCOME. (a) A person is entitled to an exemption from taxation of all tangible personal property, other than manufactured homes, that the person owns and that is not held or used for production of income. This subsection does not exempt from taxation a structure that a person owns which is substantially affixed to real estate and is used or occupied as a residential dwelling.

(b) In this section:

(1) "Manufactured home" has the meaning assigned by Section 11.432.

(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.

So, yes, a motor home is definitely taxable, as it is expressly excluded form the exemption from taxation for non-income producing personal property.

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