8/1/11

Today, Texas Attorney General Opinion No. GA--0868 (2011) was issued on "Whether the expanded definition of 'disability' under federal law affects a taxpayer's qualification for the real property tax freeze on existing homesteads under Texas law."

The Summary to the Opinion stated,

"The tax freezes and exemptions authorized by article VIII, section 1-b of the Texas Constitution are available for residence homesteads of persons who are under a disability for purposes of payment of disability insurance benefits under Federal Old-Age, Survivors, and Disability Insurance. Whether a person falls within the definition of "disability" under the Americans with Disabilities Act is not relevant to the analysis."

To read the opinion, click on the link below.

https://www.oag.state.tx.us/opinions/opinions/50abbott/op/2011/htm/ga-0868.htm