H.B. No. 1243 amends the Texas Tax Code to allow married couples who occupy separate properties to each qualify their respective residences as homesteads for ad valorem tax purposes. The bill modifies Section 11.13 by changing the language regarding exemptions for adults and adding a new subsection that clarifies that individuals married to each other can each claim a residence homestead exemption for their principal residences, provided they meet the necessary qualifications.

The new legal language specifies that the entitlement to claim a homestead exemption is not limited by the fact that the spouses reside in different homes. This change aims to ensure that both spouses can benefit from the homestead exemption, thereby potentially reducing their tax burden on their respective properties. The bill is set to take effect on September 1, 2025.

Statutes affected:
Introduced: Tax Code 11.13 (Tax Code 11)