Monitoring the Session

HB 1243

bill giving spouses in separate homes two homestead exemptions

Died in committee

Verdict: No flags

No flagsInitial review
Rep. Ryan GuillenRHouse 31

Initial review · graded Oct 20, 2026 · Headline, summary and grade are analysis of the bill text, not a finding about any person · How we grade

Caption

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.

Caption from analyzed text · version I.

Summary

Married, two homes, two homestead exemptions. One per spouse.

The bill lets a married couple who live in two different homes each claim a homestead tax exemption on the home where each spouse actually lives. It touches married people who keep separate principal residences, and the county and local appraisal offices that grant homestead exemptions. On the ground, each spouse can get a homestead exemption on their own home if they otherwise qualify, instead of the couple being limited to one, starting September 1, 2025.

Labels

Labels: PENDING FOREVER. Heard by the House Ways & Means committee on Mar 17, 2025 and left pending. Never voted out. The bill died.

Receipt

The receipt

89R-HB1243 · 2024-11-12

SOLD BY

Rep. Ryan GuillenRHouse 31

ITEM

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.

WHAT IT DOES

Married, two homes, two homestead exemptions. One per spouse.

The bill lets a married couple who live in two different homes each claim a homestead tax exemption on the home where each spouse actually lives. It touches married people who keep separate principal residences, and the county and local appraisal offices that grant homestead exemptions. On the ground, each spouse can get a homestead exemption on their own home if they otherwise qualify, instead of the couple being limited to one, starting September 1, 2025.

CHARGES

[ ] NONE FOUND

TOTAL

Net to General Revenue · FY 2026($44,508,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · March 17, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB1243, As Introduced: a negative impact of ($113,045,000) through the biennium ending August 31, 2027.

First year · FY 2026 · ($44,508,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

HISTORY

  1. Filed
  2. Read first time
  3. Referred to Ways & Means
  4. Scheduled for public hearing on . . .
  5. Considered in public hearing
  6. Testimony taken/registration(s) recorded in committee
  7. Left pending in committee
FILED UNDER

No verified beat found.

No flags

THANK YOU FOR CHECKING THE RECEIPT

CAMPAIGN PAID FOR BY

CAMPAIGN PAID FOR BY

Ryan Guillen

Donors

Frontera Texas PAC$160KTexas Sands PAC$121KAssociated Republicans of Texas Campaign Fund$23K

Not tied to this bill.

Sources

The author's campaign account only. Own money and internal transfers are separate on the member page.

Derived itemized flow · Jul 1, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Frontera Texas PAC$160,007.97

Frontera Texas PAC

$160,007.97

Cash
$0.00
Paid by others
$160,007.97
Total
$160,007.97
Other filed descriptions $73,500.00mail $40,000.00mailing $19,429.94texting $18,144.37digital $8,211.55printing $722.11

Also funds 3 other sitting lawmakers.

Derived recipient stock · Nov 5, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Sources

Derived itemized flow · Dec 30, 2025 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101033369, 101062168, 101070155, 101073001.

Texas Sands PAC$120,875.00

Texas Sands PAC

$120,875.00

Cash
$113,500.00
Paid by others
$7,375.00
Total
$120,875.00
polling $7,375.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 14, 2024 to Sep 25, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100989191, 101033369, 101062168, 101073001.

Associated Republicans of Texas Campaign Fund$22,795.90

Associated Republicans of Texas Campaign Fund

$22,795.90

Cash
$0.00
Paid by others
$22,795.90
Total
$22,795.90
polling $15,000.00Other filed descriptions $7,352.14texting $443.76

Also funds 20 other sitting lawmakers.

Derived recipient stock · Nov 4, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 15, 2025 to Sep 10, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101033369, 101070155.

Money

Missing data does not establish zero giving. Display amounts are rounded.

×

Frontera Texas PAC

$160,007.97

Cash
$0.00
Paid by others
$160,007.97
Total
$160,007.97
Other filed descriptions $73,500.00mail $40,000.00mailing $19,429.94texting $18,144.37digital $8,211.55printing $722.11

Also funds 3 other sitting lawmakers.

Derived recipient stock · Nov 5, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Sources

Derived itemized flow · Dec 30, 2025 to Oct 24, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101033369, 101062168, 101070155, 101073001.

×

Texas Sands PAC

$120,875.00

Cash
$113,500.00
Paid by others
$7,375.00
Total
$120,875.00
polling $7,375.00

Also funds 121 other sitting lawmakers.

Derived recipient stock · Jul 3, 2024 to Oct 24, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 14, 2024 to Sep 25, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 100989191, 101033369, 101062168, 101073001.

×

Associated Republicans of Texas Campaign Fund

$22,795.90

Cash
$0.00
Paid by others
$22,795.90
Total
$22,795.90
polling $15,000.00Other filed descriptions $7,352.14texting $443.76

Also funds 20 other sitting lawmakers.

Derived recipient stock · Nov 4, 2024 to Oct 23, 2026. State data as of Nov 4, 2026.

TEC account match.

Team
Sources

Derived itemized flow · Dec 15, 2025 to Sep 10, 2026. State data as of Nov 4, 2026.

Derived itemized contributions on live regular reports and uncovered special-session dates. Internal account transfers and daily reports are excluded.

Report IDs: 101033369, 101070155.

Votes

No floor vote loaded for this bill.

Fiscal
Net to General Revenue · FY 2026($44,508,000)

LBB estimate, flow · fiscal note version I · ( ) = negative · source

Sources

Fiscal note · version I · March 17, 2025

Estimated Two-year Net Impact to General Revenue Related Funds for HB1243, As Introduced: a negative impact of ($113,045,000) through the biennium ending August 31, 2027.

First year · FY 2026 · ($44,508,000)

Probable Net Positive/(Negative) Impact to General Revenue Related Funds

LBB published estimates · flow over the stated periods.

Source snapshot 2026-10-19, Central time.

How this was graded

Analysis of text version I by claude-opus-5-5, Oct 20, 2026, against the published rubric.

Sources

Texas House · Filed Nov 12, 2024

03/17/2025 H Left pending in committee

Texas Legislature Online · Introduced

Data snapshot Oct 26, 2026 at 4:20 AM CDT. Grades, charges, quotes and corrections follow the published record.

House committee · Ways & Means · Final status: Died in committee

Subjects

Property Interests--Homestead

Taxation--Property-Appraisals & Appraisal Districts

Taxation--Property-Exemptions

Text

The text as introduced · 190 words

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.