Opinion No.

Office of the Attorney General — State of Texas John Cornyn The Honorable Jim Solis Chair, Committee on Economic Development Texas House of Representatives P.O. Box 2910 Austin, Texas 78768-2910

Re: Whether an ad valorem tax may be assessed on travel trailers (RQ-0037-JC)

Dear Representative Solis:

You have asked this office whether the imposition of real property taxes on travel trailers that have been affixed to land constitutes impermissible double taxation. While in our view the ad valorem taxes which may be imposed upon such trailers are personalty taxes rather than real property taxes,…