Bill > HB1243

This bill modifies the Texas Tax Code to allow married spouses who live in separate properties to each claim a residence homestead exemption, which provides a $3,000 reduction in the assessed value of a primary residence for tax purposes. Currently, the law appeared to limit homestead exemptions to a single residence, but this bill explicitly clarifies that married couples living in different homes can both qualify for the exemption, provided each spouse meets the standard requirements for a residence homestead exemption. Specifically, the bill adds language to Section 11.13 of the Tax Code that states no existing provisions shall prevent married individuals residing in different homes from each claiming a homestead exemption for their respective principal residences. The changes will take effect on September 1, 2025, giving local tax authorities time to prepare for the new interpretation of homestead exemption eligibility.

Budget and Finance

https://capitol.texas.gov/BillLookup/History.aspx?LegSess=89R&Bill=HB1243