Workers’ comp disability for property tax:
Statutory reference
New Mexico Statutes Chapter 7. Taxation § 7-36-21.3. Limitation on increase in value for single-family dwellings occupied by low-income owners who are sixty-five years of age or older or disabled; requirements; penalties
In this section, in the definitions:
(2) “disabled” means a person who has been determined to be blind or permanently disabled with medical improvement not expected pursuant to 42 USCA 421 for purposes of the federal Social Security Act or is determined to have a permanent total disability pursuant to the Workers’ Compensation Act;
Workers’ compensation law:
Permanent total disability has a specific definition in our workers’ compensation law.
- 52-1-25. Permanent total disability.
- As used in the Workers’ Compensation Act, “permanent total disability” means:
(1) the permanent and total loss or loss of use of both hands or both arms or both feet or both legs or both eyes or any two of them; or
(2) a brain injury resulting from a single traumatic work-related injury that causes, exclusive of the contribution to the impairment rating arising from any other impairment to any other body part, or any preexisting impairments of any kind, a permanent impairment of thirty percent or more as determined by the current American medical association guide to the evaluation of permanent impairment.
This flier was prepared as a community service by Merilee Dannemann; info@www.triplespacedagain.com. For printable copies of the flier, go to www.triplespacedagain.com.