HB 1243
AN ACT relating to the authority of spouses who occupy separate properties
89th Regular Session
Jan 14, 2025 - Jun 2, 2025 • Session ended
Awaiting Committee Assignment
Bill filed, pending referral to House committee
Committee
Not yet assigned
Fiscal Note
Not available
What This Bill Does
Allows married spouses living in separate properties to each claim a homestead tax exemption for their individual principal residences. Previously, only one spouse could typically claim the homestead exemption, but this legislation permits both spouses to qualify for the $3,000 tax exemption if they meet individual residency requirements. The change provides tax relief for married couples who maintain separate primary residences, potentially benefiting those with complex living arrangements or separate housing situations.
Subject Areas
Bill Text
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 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.
Bill Sponsors
Legislators who authored or co-sponsored this bill.
Bill History
Bill filed: AN ACT relating to the authority of spouses who occupy separate properties
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