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