Recent Texas Attorney General Opinions of Interest to Cities

Note:  Included opinions are from March 11, 2020 through April 13, 2020.

KP-0299 (Property Tax Exemption): Section 11.35 of the Tax Code creates a temporary tax exemption for qualified property damaged by a disaster, as declared by the governor. A court would likely conclude that the legislature intended to limit the temporary tax exemption to apply to property physically harmed as a result of a declared disaster. Thus, purely economic, non-physical damage to property caused by the COVID-19 disaster is not eligible for the temporary tax exemption provided by Section 11.35 of the Tax Code.