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A BILL TO BE ENTITLED
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AN ACT
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relating to the authority of spouses who occupy separate properties |
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as their principal residences to each qualify the property in which |
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they reside as their residence homestead for ad valorem tax |
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purposes. |
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BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF TEXAS: |
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SECTION 1. Section 11.13, Tax Code, is amended by amending |
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Subsection (a) and adding Subsection (s) to read as follows: |
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(a) An [A family or single] adult is entitled to an |
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exemption from taxation for the county purposes authorized in |
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Article VIII, Section 1-a, of the Texas Constitution of $3,000 of |
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the assessed value of the adult's [his] residence homestead. |
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(s) This section or another provision of this title does not |
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limit the entitlement of individuals married to each other who |
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reside in different homes to each claim a residence homestead |
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exemption for the property that is the principal residence of each |
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spouse if each spouse is otherwise qualified to receive a residence |
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homestead exemption for that spouse's principal residence. |
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SECTION 2. This Act takes effect September 1, 2025. |