By State tax guidance due to COVID-19 pandemic
By State tax guidance due to COVID-19 pandemic
The below information is organized by state. Click here to view it organized by date of update.
In this uncertain and rapidly changing moment, you may have tax questions outside of your regular responsibilities. At Altus Group, our tax services teams are coming together to provide seamless support and information on all state & local tax issues.
Statewide (Various): Taxes included in the deadline extension are corporate income tax, the Financial Institution Excise Tax (FIET), and the Business Privilege Tax (BPT). Taxpayers do not need to file any additional forms or call the Alabama Department of Revenue to qualify for this automatic state tax filing and payment relief.
Statewide (Property): In response to Governor Gavin Newsom’s Executive Order N-25-20, the California Office of Tax Appeals (OTA) will allow an extension of time for taxpayers affected by the COVID-19 to file briefing or other documents with the OTA. For appeals that have a briefing or other deadline that falls between March 1, 2020, and May 18, 2020, an automatic 60 calendar-day extension will be granted. The extension will automatically add 60 calendar-days to any OTA deadline to submit briefing, additional briefing, supplemental briefing, requested documentation, perfected appeals, petitions for rehearing, and perfected petitions for rehearing. Parties with current appeals before the OTA do not need to take any action to request an extension; however, the OTA notes that its regulations regarding date of mailing and timing for mailing shall continue to apply. (OTA Legal Notice 2020-01, California Office of Tax Appeals, 03/18/2020.)
Gov. Gavin Newsom issued executive orders extending the deadline for filing a business-property statement until May 31.
Statewide (Unclaimed Property): The California State Controller’s Office has postponed the final unclaimed property Remit Report and remittance due date, as authorized under Code of Civil Procedure section 1532. This extension results in the following: The June 1 – 15 period for holders to submit their reports and remittances for properties reported on 2019 Notice Reports is extended from June 1, 2020, to August 15, 2020. Holders are encourage to file by the original due date, if possible.
Imperial County, California (Property): The April 10th Property Tax deadline is being extended to Monday, May 4th.
Kern County, California (Property): Due to County buildings being closed to the public, the April 10th Property Tax deadline is being extended to Monday, May 4th.
San Francisco County (Property): Following the recent order of the Public Health Officer to extend the Shelter in Place to May 3rd, the Tax Collection office will remain closed, therefore, the final due date for the secured property tax second installment is extended to Monday, May 4th.
The San Francisco Office of Assessor-Recorder has moved the filing deadline to June 1 this year from May 7th.
San Mateo County (Property): Following the recent order of the Public Health Officer to extend the Shelter in Place to May 3rd, the Tax Collection office will remain closed, therefore, the final due date for the secured property tax second installment is extended to Monday, May 4th.
Statewide (Property): The Governor extended filing deadlines to June 15, 2002 for: 1) Taxable Business personal property; 2) Taxable natural resource property (mining); 3). Taxable oil and gas property.
Arapahoe County (Property): For those taxpayers who did not make a first half tax payment by the March 2 due date, and those who would now have difficulty making a full payment by the April 30 due date, you may now make the first half payment of your tax liability by April 30, 2020, and interest will be waived. Your second half payment will then be due by June 15.
El Paso (Property): The payment deadline for taxes has been extended to September 1st without penalty. Partial payments of current year taxes will be accepted.
Statewide (Property): The June 1 deadline for the owners of rental income producing real property to file income and expense reports with local assessors is extended to no specific date without penalty. Those forms are typically mailed out in April and are subject to a 10% penalty if not timely filed. The taxpayer deadline to file income and expense statement is extended to August 15, 2020.
Stamford (Property): Taxpayers may apply to defer for 90 days their obligation to pay property taxes on real property, personal property, motor vehicle, or municipal sewer use charges from the date such taxes or charges became due, between April 1 and July 1 of 2020.
Statewide (Unclaimed Property): The Delaware Secretary of State has granted a 30-day extension to enroll in the Delaware unclaimed property voluntary disclosure program for those corporations who received a notification on February 22nd. The enrollment deadline has been extended to May 22nd from April 22nd. However, the Secretary of State further announced that “after May 22, 2020, all companies that do not enroll in the SOS VDA will be referred to the State Escheator for examination. Holders should be mindful that, under Delaware law, they may not join the VDA Program after a Notice of Examination has been mailed by the State Escheator.”
District of Columbia
DC (Property): The real property tax payment deadline will remain March 31. However, the deadline for property owners who wish to appeal their TY 2021 real property tax assessment and filing of the Income and Expense report is now April 30. First Level Assessment Appeals: Tax appeals due on April 1, 2020, will now be due on April 30, 2020, for District property owners who believe their proposed TY 2021 assessment does not reflect the market value of their property. Property owners can complete and submit their appeal form online. Income and Expense: The April 15 due date to file the Income and Expense report has been extended to April 30. All filers must submit their TY 2021 Income and Expense report electronically.
Updates on deadlines: The following deadlines have been established: First Level Assessment Appeals (TY2021) – May 15, 2020; Income and Expense Reports – June 1, 2020; Exempt Property Annual Use Report – May 15, 2020.
Statewide (Sales & Use): Department of Revenue extends March sales tax due dates for adversely affected taxpayers ONLY from April 20 to April 30. Visit the Department’s website for criteria. On Monday, March 16, 2020, Governor Ron DeSantis directed the Department of Revenue (Department) to provide flexibility on tax due dates to assist those adversely affected by COVID-19.
Statewide (Property): Department of Revenue extends property tax payment due date from March 31 to April 15. On Monday, March 16, 2020, Governor Ron DeSantis directed the Department of Revenue (Department) to provide flexibility on tax due dates to assist those adversely affected by COVID-19.
Columbia County (Property): The Tangible Personal Property deadline has been extended until May 15th. There will be no requirements for a written or oral request.
Hillsborough County (Property): HCPA has extended the deadline to file a Tangible Personal Property return to May 1.
Indian River (Property): The tangible filing deadline has been extended for an additional 45 days.
Marion County (Property): The Marion County Property Appraiser announced that all Tangible Personal Property (TPP) accounts are automatically granted a 45-day extension, extending the due date for the Tangible Personal Property Tax Returns to Friday, May 15, 2020.
Miami-Dade (Property): The Miami-Dade County Property Appraiser will be giving special consideration to any taxpayer having difficulty filing their Tangible Personal Property Return (Form DR-405) by the April 1st, 2020 deadline. The Office of the Property Appraiser will be granting a 30-day extension to taxpayers who believe they may have difficulty meeting this deadline. An additional 15-day extension is also available for any taxpayer able to demonstrate an inability to file within the extension period.
Orange County (Property): The deadline for filing Tangible Personal Property (TPP) tax returns has been extended 45 days to May 15, 2020. Returns can be filed by mail, online, or via email. Visit the County’s website for more information regarding Tangible Personal Property.
Osceola County (Property): The Osceola County Property Appraiser’s Office has granted all Tangible Personal Property (TPP) accounts an automatic 45-day extension to file their TPP return. The deadline for all TPP Returns is Friday, May 15, 2020.
Palm Beach County (Property): Palm Beach County business owners who file a Tangible Personal Property (TPP) tax return, have been granted an automatic 45-day extension to file your TPP tax return.
Pinellas County (Property): All Tangible Personal Property (TPP) accounts will be granted an automatic 45-day extension to file their TPP returns, extending the due date for the returns to May 15th, 2020.
Sarasota County (Property): A 45-Day TPP Filing Extension is being automatically applied to all TPP accounts. For the 2020 tax year, you do not need to complete an extension request to receive it.
Volusia County (Property): The Tangible Personal Property filing deadline has been extended to May 1, 2020. No extension request is necessary.
Statewide (All Taxes): All administrative hearings before the Georgia Office of State Administrative Hearings Judges have been cancelled for March 16 through March 31, 2020. These cancellations are for all hearing locations in every county of the State of Georgia. All hearings will be rescheduled.
Statewide (Property): Appeal deadlines are 45 days from the date of notice, which differs county to county. Many counties are delayed in mailing notices, meaning appeal deadlines will be further into the summer than usual.
Statewide (Unclaimed Property): The Illinois DOR adopted an emergency regulation to increase the threshold amount for the “FastTrack” process for unclaimed property claims. The increase is a direct result of the coronavirus (COVID-19) crisis since the Treasurer’s office is now closed. The threshold amount for owners to claim property has been increased from $500 or less to $2,000 or less.
Cook County (Property): The Cook County Assessor’s Office announced the temporary suspension of assessment notice mailings and appeal deadlines. This suspension will remain in place until further notice while the office remains closed to the public. Property owners who have already received assessment notices for 2020 can file appeals online at www.cookcountyassessor.com/appeals. Crucial services and operations of the Assessor’s Office continue on a remote basis. Appeals and exemptions already filed will continue to be processed. Many employees have been equipped with the resources necessary to work remotely.
Statewide (Property): Indiana Governor, Eric J. Holcomb, ordered the suspension of the deadline for submitting property tax exemption applications from April 1, 2020 to June 30, 2020. Property taxes remain due on May 11, 2020, however counties are to waive penalties on special assessments and fees which are included in the county’s property tax bill, for a period of 60 days. This waiver does not apply to tax payments which have been escrowed by financial institutions on behalf of property taxpayers.
The business personal property returns, compliance statements, and tax incentive applications that were due May 15, 2020 have all been extended to a new June 15, 2020 due date.
Statewide (Property): Governor Reynolds announced the temporary suspension of penalties and interest for delayed property tax payments until April 16, 2020. Taxes will still be marked delinquent if they are not paid by March 31, but late interest and penalty on property tax payments will NOT apply until April 17.
Statewide (Property): Extension authorizing Boards of Review in each city and county to remain in session until June 15, 2020 and extending the time for filing a protest to include the period from May 25, 2020 to June 5, 2020.
Sioux County, Iowa (Property): Governor Reynolds issued a proclamation on April, 2, 2020 that waives late penalty on property tax payments through April 30, 2020, to help give some assistance to Iowans dealing with the impact of COVID-19.
Statewide (Property): The property tax calendar will be delayed by 60 days. The revised dates are: First recaps due by June 1; Tax roll inspection period will run from July 6- 20; Tangible property tax returns due July 15; Final recaps due July 28; Certifications begin August 3; Tax rates set from mid-October to mid-November; 2020 tax bill collections begin in November and December.
Statewide (Property): Personal property renditions must be filed by April 1 of each year; however, this deadline is suspended by EO JBE 2020-30 until at least April 13, 2020. The Tax Commission has suspended and continued without date all appeal hearings. However, the Commission will continue to meet telephonically in order to consider change order requests, tax sale cancellations, and similar matters.
New Orleans (Property): The Assessor’s Office has extended the deadline for businesses to file their LAT 5 Business Personal Property Self Reporting Form to May 1, 2020. The original deadline was April 1, 2020.
Statewide (Property): The April 1, 2020 application deadline for certain property tax exemptions has been extended. The exemptions to which the extended deadline applies include the following: property of institutions and organizations, estates of veterans, solar and wind energy equipment, exemption of homesteads, and exemption of business equipment. The deadline is extended to the earlier of the commitment date of the municipality to which the application would be submitted or 30 days after the termination of the declared emergency.
Portland (Property): The Tax Assessor’s Office announced that the deadline for real estate and personal property tax payments has been delayed until June 1 with no interest. The City is delaying the timeline for the revaluation notices, which were scheduled to be sent in May. The notices will be sent at a time to be determined in the future. Information regarding the new timeline will be shared as it becomes available. For more information on this process and to keep up to date, visit revalueportland.me
Statewide (Personal Property): SDAT is automatically extending the Annual Report Filing and/or Personal Property Return filing date from April 15 to July 15th for all entities.
Statewide (Property): Extended the Fiscal Year 2020 real and personal property tax bill due dates from April 1, 2020 (for municipalities with semi-annual payment schedules) and May 1, 2020 (for municipalities with quarterly payment schedules) to no later than June 1, 2020
Statewide (Property): The May 31 jurisdictional deadline to file a petition with the Michigan Tax Tribunal to challenge assessment determination to properties classified as commercial real property, industrial real property, developmental real property, commercial personal property, industrial personal property or utility personal property is extended to July 31.
Statewide (Property): The Minnesota Legislature has extended the deadline to file property tax appeals in connection with 2020 property taxes from April 30, 2020 to May 30, 2020.
Statewide (Unclaimed Property): The Missouri State Treasurer’s Office has granted an extension of at least 30-days, and not more that 90-days to its November 1st reporting deadline. Holders requesting an extension should submit their request in writing via email.
Statewide (Property): The NJ appeal deadline will be no sooner than 30 days after the Governor’s State of Emergency Order has ended.
The second Quarter tax payments deadline has been extended from 5/1/2020 to 6/1/2020.
Statewide (Property): The New York State Governor has issued an executive order extending the period for paying property taxes without interest or penalties by 21 days in certain localities.
Brookhaven (Property): The Town of Brookhaven office of the Assessor has announced a modification to the Tax Grievance procedure. Tax Grievance Day is scheduled for June 23, 2020.
Nassau County (Property): Nassau County extended the date for second half school tax payments to be made without penalties or interest from May 11 to June 1, 2020.
Town of Huntington, Long Island (Property): Pursuant to New York State Executive Order 202.22, the Town Board has elected to move the property tax grievance complaint period for the current 2020/21 tax year back one month to start on Monday, June 1, 2020, rescheduling Grievance Day for Tuesday, June 23, 2020.
Town of Oyster Bay (Property): The deadline for school property tax payments without penalty has been extended until June 1st.
Town of Smithtown (Property): The time for the upcoming completion of the 2020 Tentative Assessment Roll (2020/21 Tax year), has been extended and modified by Executive Order of the Governor until June 1, 2020. In addition, Grievance Day for the 2020 year, has been re-scheduled to June 23, 2020.
Statewide (Property): Deadlines for payment vary from taxing district to taxing district in Pennsylvania. Philadelphia has extended its deadline to pay at face to April 30, and the following counties have extended their discount periods to April 30th: Allegheny County, Delaware County, Erie County, Washington County.
Statewide (Unclaimed Property): The Pennsylvania Treasury Department has granted any automatic waiver of interest and penalty for any reports filed up to 60-days beyond the states’ April 15th deadline. The state will grant such a waiver for any report received by June 15th and is not requiring holders to request such an extension.
East Norriton Township (Property): The discount period for township and county taxes has been extended until May 31, 2020.
Radnor Township (Property): The Board of Commissioners of Radnor Township extended the date of the tax notice to March 1, 2020 and the 2% discount rate for payment of Township real estate taxes to April 30, 2020 and the face amount due to June 30, 2020.
Upper Merion Township (Property): The Board of Supervisors will accept the discount rate for the payment of 2020 Township Real Estate Taxes until August 31, 2020, and waives all penalty and interest associated with a late payment if paid in full by December 31, 2020.
City of Providence (Property): The payment deadline of April 24th is still in place, but if you are having a hardship due to COVID-19, the City will accept payment for the Fourth Quarter on current accounts until June 30th without any 4th quarter penalty or interest.
Statewide (Multiple State Taxes): The Department of Revenue announced that state returns and payments due April 1 – June 1 will now be due June 1, 2020. Penalty and interest will not be charged if payment is made by June 1. This includes Sales and Use Tax, Admissions Tax, Withholding Tax, and other taxes that are filed with and/or paid to the SCDOR.
Statewide (Property): Deadlines set forth in court rules, statutes, ordinances, administrative rules, or otherwise that are set to expire during the period from Friday, March 13, 2020, through Sunday May 31, 2020, are hereby extended through Friday, June 5, 2020.
Statewide (Franchise Tax): Texas Comptroller Glenn Hegar has announced that the due date for filing the 2020 Texas Franchise Tax Report has been automatically extended to July 15, 2020. All franchise taxpayers do not need to file any additional forms.
Bexar County (Property): The Bexar Appraisal District Board of Directors has delayed the mailing of 625,000 property appraisal notices from April 1 to April 18. They have also closed the appraisal district’s offices to the public beginning Monday, March 23rd. At this time, protests of property values are still due by May 15th or 30 days after the owner receives the notice. The County is considering a measure to freeze property values at the 2019 levels, but a decision has not yet been made. This would NOT apply to new construction, properties with a new owner, or any property that has received an exemption.
In response to current events surrounding COVID-19, Bexar Appraisal District has suspended services to the public inside the building. While the deadline to file a rendition is April15, the chief appraiser is granting an automatic extension of the deadline to May 15 amid the COVID‐19 pandemic.
Brazoria County (Property): The rendition filing deadline has been extended to May 15, 2020 for all accounts.
Chambers County (Property): While the deadline to file a rendition is April 15, Chambers CAD has decided to grant an extension to May 15th for all business personal property accounts for tax year 2020. This is an automatic extension. There is no need to make a formal request.
Collin County (Property): The April 15th deadline in Section 22.23(a) of the Texas Property Tax Code, for filing Renditions, is hereby automatically extended to May 15, 2020. The requirement under Section 22.23(b), to request the extension in writing, is hereby waived for the 2020 tax year.
Dallas County (Property): Effective Monday, March 23, 2020. The Dallas Central Appraisal District is suspending all operations. This office will be CLOSED until further notice. This is in accordance with the Dallas County Judge’s orders to shelter in place. Until this order is lifted our offices will be closed. This order will be in effect through April 3rd at a minimum BUT it is anticipated to go beyond that date. For updates, please refer to this notice and Recent Headlines on our website on April 3rd.
The Chief Appraiser has extended the rendition filing deadline to May 15, 2020. The Chief Appraiser has extended the Freeport Exemption application filing deadline to Monday, June 15, 2020.
All decisions concerning the 2020 reappraisal and notification of value have been postponed until after the “Shelter in Place” order has been lifted. New ARB procedures have been proposed and adopted by DCAD
El Paso (Property); While the deadline to file a rendition is April 15, the Chief Appraiser is granting an automatic extension to May 15 for all business personal property accounts.
Fort Bend (Property): The Fort Bend office will remain closed to the public at this time; however, FBCAD staff are available via email and telephone. At this time, no changes to to deadlines or guidelines have been made. The Chief Appraiser has granted an automatic 30-day extension to May 15 for all Business Personal Property accounts for tax year 2020.
Galveston (Property): The CAD is granting an automatic 30-day extension for Business Personal Property Renditions to move the deadline from April 15 to May 15.
Harris County (Property): While the deadline to file a rendition is April 15, the chief appraiser is granting an automatic extension to May 15 for all business personal property accounts for tax year 2020
Tarrant County (Property): If you cannot file your rendition by April 15, the Tarrant Appraisal District will honor the automatic extension to May 15 in light of the disruptions caused by the COVID-19 virus.
The TAD plans to mail notices on May 1st and will begin scheduling appointments for informal discussions by email on April 27th. Informal discussions will begin on May 4th. All requests for informal appointments will be made by emailing email@example.com.
Travis County (Property): Travis County is temporarily stopping any new legal actions against delinquent property taxes, although penalties and interest are still accruing. The state, by law, does not allow the county (tax assessor-collectors) to waive penalties or interest on delinquent property taxes.
The Travis Central Appraisal District is extending the deadline for property owners to submit their renditions from April 15, 2020 to May 15, 2020. Also, in 2020, all property owners who file protests will also have the opportunity to discuss their evidence with a TCAD appraiser. Informal meetings will be offered on a first come, first served basis from April 13, 2020 to May 30, 2020. To protect the health of TCAD employees and taxpayers, these meetings will occur by phone.
Williamson County (Property): Williamson CAD is offering extended due dates on the following: Business personal property renditions without penalty- May 15th, Freeport application- June 15th.
Statewide (Unclaimed Property): The Vermont State Treasurer’s Office has granted an extension of at least 30-days, and not more that 60-days to its May 1st reporting deadline. Holders requesting an extension should submit their request in writing via email.
Alexandria (Property): The return due date has been extended to July 1, 2020 and all returns should be filed online.
Fairfax County (Property): Fairfax County Board extended deadlines for personal property and real estate taxes. The filing deadline for Personal Property Taxes for both individuals and businesses was extended to June 1. The deadline to pay the first half of Real Estate taxes was extended to August 28. The Fairfax County real estate tax payment deadline (1st installment) has been pushed back from July 28th to August 28th.
Prince William County (Property): The County has extended the Business Tangible Personal (BTP) Property tax filing deadline from April 15 to July 15, 2020.
Clark County, Washington (Property): For those unable to pay by April 30, the treasurer is offering payment plans for 2020’s taxes. Property owners affected by the COVID-19 emergency can agree to make installment payments and they will receive a waiver of the 3% penalty assessed June 1 and the 8% penalty assessed December 1. She is also waiving the $75 application fee typically associated with payment plan agreements.
King County, Washington (Property): King County has postponed the first half property tax payment deadline to June 1 for taxpayers who pay taxes themselves rather than through their mortgage lender. The original 1st half payment due date is typically April 30.
Pierce County, Washington (Property): The assessor has extended the due date for the first-half of property tax payments to June 1, 2020. Interest charges will not be assessed on payments made by that date.
Snohomish County, Washington (Property): Snohomish County Treasurer Brian Sullivan and Executive Dave Somers have extended the first-half 2020 property tax deadline to June 1, 2020. This Executive Order only applies to residents who pay their individual and commercial property taxes themselves, rather than through their mortgage lender.
Spokane County, Washington (Property): The first half 2020 property tax payment deadline in Spokane County will be extended from April 30 to June 15 .
Thurston County, Washington (Property): 2020 first half property tax payments are due June 1, 2020. This is an extension of the traditional April 30 due date for first half tax payments.
Whatcom County, Washington (Property): Whatcom County Treasurer determined that, as a result of the eliminated in-person customer service and the extraordinary economic conditions facing individual taxpayers as a direct result of COVID-19 crisis, it is in the best interest of Whatcom County and its residents to extend the property tax deadline for a period of thirty-two days until June 1, 2020, for individual taxpayers, residential and commercial, who cannot pay at that time.
Statewide (Property): Pursuant to Executive Order 13-20, second-half 2019 ad valorem property tax that would become delinquent on April 1, 2020, shall now become delinquent if not paid on or before May 1, 2020. Also, County sheriffs may not declare 2019 ad valorem property taxes to be delinquent before May 2, 2020.
Statewide (Sales & Use): The Wisconsin Department of Revenue (DOR) has announced immediate help for small businesses on sales taxes in response to COVID-19. Small businesses can immediately request an extension to file sales and use tax returns due March 31, 2020 until April 30, 2020 and due April 30, 2020 until June 1, 2020. The DOR will not assess late filing fees or penalties if sales/use tax returns are filed by April 30 or June 1.
Statewide (Property): The Wisconsin Department of Revenue has issued proposed guidance in response to local government questions on property assessment and taxation due to the COVID-19 (coronavirus) pandemic. The guidance document indicates that COVID-19 does not delay 2020 assessments and does not impact the value and classification determinations for January 1, 2020 assessments.