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Real Property; Taxes and Exemptions; Taxes and Taxation - Political Subdivisions; Exemptions

KP-0299

Texas Attorney General Opinion

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.

Full opinion PDF

Sourced from Texas Attorney General.

This is legal information, not legal advice. Laws vary by jurisdiction and change frequently. Always verify current law with official sources and consult a licensed attorney in your jurisdiction for advice on your specific situation.