| Old | New | Differences | |
|---|---|---|---|
| 1 | 1 | 89R787 LHC-F | |
| 2 | 2 | By: Guillen H.B. No. 1243 | |
| 3 | 3 | ||
| 4 | 4 | ||
| 5 | 5 | ||
| 6 | 6 | ||
| 7 | 7 | A BILL TO BE ENTITLED | |
| 8 | 8 | AN ACT | |
| 9 | 9 | relating to the authority of spouses who occupy separate properties | |
| 10 | 10 | as their principal residences to each qualify the property in which | |
| 11 | 11 | they reside as their residence homestead for ad valorem tax | |
| 12 | 12 | purposes. | |
| 13 | 13 | BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: | |
| 14 | 14 | SECTION 1. Section 11.13, Tax Code, is amended by amending | |
| 15 | 15 | Subsection (a) and adding Subsection (s) to read as follows: | |
| 16 | 16 | (a) An [A family or single] adult is entitled to an | |
| 17 | 17 | exemption from taxation for the county purposes authorized in | |
| 18 | 18 | Article VIII, Section 1-a, of the Texas Constitution of $3,000 of | |
| 19 | 19 | the assessed value of the adult's [his] residence homestead. | |
| 20 | 20 | (s) This section or another provision of this title does not | |
| 21 | 21 | limit the entitlement of individuals married to each other who | |
| 22 | 22 | reside in different homes to each claim a residence homestead | |
| 23 | 23 | exemption for the property that is the principal residence of each | |
| 24 | 24 | spouse if each spouse is otherwise qualified to receive a residence | |
| 25 | 25 | homestead exemption for that spouse's principal residence. | |
| 26 | 26 | SECTION 2. This Act takes effect September 1, 2025. |