3 Reasons COVID isn’t a disaster for Texas Tax Code Purposes

Texas Attorney General Opinion KP-0299 (2020) this week tells us COVID isn’t a disaster under the Texas Tax Code because:

• The disaster exception to the Tax Code is tied to physical damage from a disaster
• Common usage of “damage” also says that the damage caused must be physical
• The disaster exception ties damage to improvements only

Texas Attorney General Opinion Request: RQ-0345-KP