HB1243 - 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.

  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.