The opinion
The Attorney General of Texas
June 21, 1979
MARK WHITE
Attorney General
Honorable Bob Bullock Opinion No. m-2 6
Comptroller of Public Accounts
LBJ State Office Building Re: Eligibility standards for the
,Austin, Texas 787’74 tax exemption provided disabled
persons by article VIII, section
l-b(b) of the Texas Constitution.
Dear Mr. Bullock:
You ask two questions about the language in article VIII, section l-b(b)
of the Texas Constitution which authorizes ad valorem tax exemptions for
disabled persons. The governing body of certain political subdivisions may
provide a tax exemption on the homesteads of persons
who are under a disability for purposes of payment of
disability insurance benefits under Federal Old-Age,
Survivors, and Disability Insurance or its
successor. . . .
Tex. Const. art. VlR, g l-b(b).
You first ask:
Does the exemption include persons eligible under
both the Federal Old-Age, Survivors, and Disability
Insurance program [42 U.S.C. SS 401-4313 and
Supplemental Security Income program’s Aid to the
Blind and Aid to the Totally and Permanently
Disabled 142 U.S.C. SS 1381-1383~1.
The definitions of Visability” provided in the statutes establishing these two
programs differ slightly. Compare 42 U.S.C. S 423(d)(1) with 42 U.S.C.
S 1382&(3XA), (B). We believe the language of article VIII, section l-b(b)
of the Constitution clearly adopts the definition of disability included in the
present Federal Old-Age, Survivors, and Disability Insurance Benefits
legislation or future versions of it.
You next ask:
p. 79
. .
Honorable Bob Bullock - Page Two (Mw-2 6 1
Must individuals actually be receiving benefits under either
program to be eligible for the exemptions?
In our opinion, article VIII, section l-b(b) does not require that the disabled individual
actually receive benefits under the Old Age and Survivors Insurance provisions. A
recipient of benefits under the federal act must fulfill requirements in addition to
disability. He must be insured, must be under sixty-five, and must have applied for
disability insurance benefits. 42 U.S.C. S 423(a)(l). Article WI, section l-b(b) does not
incorporate these additional requirements. It in fact permits a taxpayer who is over sixty-
five to receive the disability exemption provided he does not also receive an exemption
for persons over sixty-five:
An eligible disabled person who is sixty-five (65) years of age or
older may not receive both exemptions from the same political
subdivision in the same year but may choose either if the
subdivision has adopted both.
Tex. Const. art. VIII, S l-b(b). Article VII!, section l-b refers several times to tax
exemptions for disabled~ persons. We believe this constitutional provision merely
incorporates the definition of disability found in the Old Age and Survivors Act or its
successor as a means of determining who is disabled for purposes of receiving the
permissive homestead tax exemption.
SUMMARY
The residence homestead tax exemption authorized by article VIII,
section l-b(b) of the Texas Constitution may be provided persons
who are under a disability as defined by the Federal Old Age,
Survivors, and Disability Insurance Act or its successors. The
disabled taxpayer need not receive benefits under the federal act in
order to qualify for the homestead tax exemption.
Very truly yours, /I
MARK WHITE
Attorney General of Texas
JOHN W. FAINTER, JR.
First Ass&ant Attorney General
TED L. HARTLEY
Executive Assistant Attorney General
Prepared by Susan Garrison
Assistant Attorney General
p. 80
a -
Honorable Bob Bullock - Page Three (MN-26)
APPROVED:
OPINION COMMITTEE
C. Robert Heath, Chairman
David B. Brooks
Susan Garrison
Rick Gilpin
Myra McDaniel
William G Reid
p. 81