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Texas Tax Exemptions for Motor Vehicles, Proposition 6 (2007)

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The Texas Tax Exemptions for Motor Vehicles Amendment, also known as Proposition 6, was on the November 6, 2007 ballot in Texas as a legislatively-referred constitutional amendment, where it was approved. The measure authorized the legislature to exempt from ad valorem taxation one motor vehicle owned by an individual and used in the course of the owner's work and personal use.[1][2]

Election results

Texas Proposition 6 (2007)
Approveda Yes 800,005 73.70%

Election results via: Legislative Reference Library of Texas

Text of measure

The text of the measure can be read here.


Supporters believed that many entrepreneurs used vehicles as part of their profession and that it would be inappropriate to tax them. This was also addressed by the Attorney General's opinion, No. GA-0484, that while HB 809 said that a person's vehicle that is used for professional purposes does not have to be reported on their taxes, it is still subject to the ad valorem tax. The Texas Legislature had not shown a desire to tax personal property in the past and Proposition 6 would clarify this belief.


  • Texas Real Estate[3]
  • Independent Insurance Agents of Texas
  • National Federation of Independent Business
  • Texas Association of REALTORS®
  • Texas Farm Bureau
  • Texas Forestry Association
  • Texas Poultry Federation
  • Texas Nursery & Landscape Association
  • Texas and Southwestern Cattle Raisers Association
  • National Association of Insurance & Financial Advisors-Texas
  • Texas Association of Business
  • Texas Association of Builders
  • Texas Construction Association
  • Texas Home Warranty Association
  • International Council of Shopping Centers[4]


The legislature traditionally taxed property associated with the production of income and Proposition 6 would weaken this policy.

Media editorial positions


  • The Dallas Morning News said, "We say yes to exempting small-business owners who use personal vehicles for business from property taxes on those vehicles."[5]
  • The Austin Chronicle said, "Many small-business people and freelancers effectively live and work out of their cars, and a single vehicle exemption should not threaten the school budget."[6]

Path to the ballot

See also: Laws governing direct democracy in Texas

As laid out in Article 17 of the Texas Constitution, in order for a proposed constitutional amendment to be placed on the ballot, the Texas State Legislature must propose the amendment in a joint resolution of both the Texas State Senate and the Texas House of Representatives. The joint resolution can originate in either the House or the Senate. The resolution must be adopted by a vote of at least two-thirds of the membership of each house of the legislature. That amounts to a minimum of 100 votes in the House of Representatives and 21 votes in the Senate.

See also

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External links


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