The property owner could be the one to blame, but the facts might indicate that a different individual was the one at-fault.

Questions that would relate to the property owner

Did that owner cause the accident?
Did the owner cause the condition that contributed to the accident’s occurrence?
Was the owner aware of the dangerous condition? […]

If the event that had served as the basis for the personal injury claim also caused the claimant to suffer a physical injury, then there could be no tax on any resulting settlement. […]