Texas Proposition 6 (2007)

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3 (1-43)3 (44-49)3 (50-67)
Texas Proposition 6 appeared on the November 6, 2007 in Texas as a legislatively-referred constitutional amendment, where it was approved.

Proposition 6 would authorize the legislature to exempt from ad valorem taxation one motor vehicle owned by an individual and used in the course of the owners work and personal use.

Proposition 6 appeared on the statewide November 2007 ballot in Texas along with fifteen other statewide propositions; all of them passed. All sixteen ballot measures were legislative referrals voted onto the ballot by the Texas State Legislature.

Election results

Texas Proposition 6 (2007)
Approveda Yes 800,005 73.7%


The proposed amendment would apply with the tax year that began on January 1st.

Statement of Support

Supporters believe that many entrepreneurs use vehicles as part of their profession and that it would be inappropriate to tax them. This has also been addressed by the Attorney General's opinion, No. GA-0484, that while HB 809 said that said that while 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 has not shown a want to tax personal property in the past and Proposition 6 would clarify this belief.

  • The amendment would primary benefit: Realtors, farmers, and other small business owners.

Supporters of Proposition 6

  • Texas Real Estate[1]
  • 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[2]


  • Dallas Morning News
  • " We say yes to exempting small-business owners who use personal vehicles for business from property taxes on those vehicles."[3]
  • Austin Chronicle
  • "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."[4]

Statement of Opposition

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

A Taxpayer's Perspective from the National Taxpayers Union

Proposition 6 would create a property tax exemption for a single vehicle that is used for both business and personal activities.

Text of measure

The short ballot summary voters saw on their ballot 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."[5]

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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