Live 2020 Tax Deadline Tracker

Taxing jurisdictions across the nation are delaying and postponing important audit, appeal, and filing deadlines. As this information becomes available we will be updating and editing this page with the state-by-state changes for Sales and Use Tax, Property Tax, and Severance Tax.

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Alabama | Alaska | Arizona | Arkansas | California | Colorado | Connecticut | Delaware | District of Columbia | Florida | Georgia | Hawaii | Idaho | Illinois | Indiana
Iowa | Kansas | Kentucky | Louisiana | Maine | Maryland | Massachusetts | Michigan | Minnesota | Mississippi | Missouri | Montana | Nebraska | Nevada | New Hampshire
New Jersey | New Mexico | New York | North Carolina | North Dakota | Ohio | Oklahoma | Oregon | Pennsylvania | Rhode Island | South Carolina | South Dakota
Tennessee | Texas | Utah | Vermont | Virginia | Washington | West Virginia | Wisconsin | Wyoming

Late payment penalties shall be waived for businesses who are unable to timely pay their February, March, and April 2020 state sales tax liabilities and are currently registered as engaging in NAICS Sector 72 business activities (includes businesses who prepare meals, snacks, and beverages for immediate consumption). Late payment penalties for state sales tax liabilities for these taxpayers will be waived through June 1, 2020. – SOURCE

The deadline to appeal in Madison County for real property is April 16. The deadline for real property in Shelby County will be May 10.

Although the state of Alaska does not collect sales & use tax, a variety of deadlines administered by the Tax Division have been extended to July 15, 2020. – SOURCE

Payment for the first half of annual real property taxes is due July 15, 2020. Payment for the second half of annual real property taxes is due September 15, 2020. – SOURCE

Arizona has not made any changes to the sales and use tax portion of their taxes. – SOURCE

Second half of 2019 property taxes on all commercial and residential properties are still currently due and are considered past due May 1st. Maricopa County Treasurer Royce Flora asked the Arizona Legislature to extend the deadline to June 1 and is awaiting a response. – SOURCE

Arkansas has not made any changes to the sales and use tax portion of their taxes. – SOURCE

California

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Effective April 2, 2020, small business taxpayers (defined as those with less than $5 million in taxable annual sales) can take advantage of a 12-month, interest-free, payment plan for up to $50,000 of sales and use tax liability. Additionally, an Executive Order issued on March 30, 2020, provides a 60-day extension for taxpayers to file a claim for refund for any refund that must otherwise be filed by July 31, 2020. The Executive Order also provides, through July 31, 2020, a 60-day extension for requesting a tax appeal with the Office of Tax Appeals. – SOURCE

Gov. Newsom signed an executive order waiving the 10% penalty on late residential and small business property tax payments until May 6, 2021. In addition the deadline to file Business Personal Property has been extended to May 31, 2020. – SOURCE

The April 10 Property Tax deadline is being extended to May 4, 2020. – SOURCE

State Law prohibits counties from extending the April 10 deadline   for the second installment of property taxes. However, on April 11, the day after property taxes are due, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. – SOURCE

The Assessment Appeals Board is currently postponing hearings through May 22, 2020 or until Los Angeles County facilities are open pursuant to a Board of Supervisor’s directive, whichever is later in time. – SOURCE

The Treasurer-Tax Collector’s Office is now accepting penalty cancellation requests for those who have been directly impacted by the coronavirus pandemic. Requests must be submitted by June 30, 2020. – SOURCE

While counties cannot change the April 10 property tax deadline per state law, taxpayers who are unable to pay on time for reasons related to COVID-19 should submit a request for a penalty waiver online. Please note that penalty waivers will not be accepted until after the property tax deadline. – SOURCE

The deadline to pay the second installment of property has been extended to Monday, May 4th, 2020. – SOURCE

The Treasurer-Tax Collector’s office is now considering written requests for penalty cancellations on a case-by-case basis. – SOURCE

Colorado’s Governor Polis signed an Executive Order granting County Treasurers the authority to waive delinquent interest on late first half tax payments from March 2 until April 20. Second half payments are due by June 15. Full payments remain due by April 30 and are still subject to delinquent interest. It is up to each County Treasurer to decide whether or not to waive the delinquent first half interest.

Governor Polis has ordered the temporary suspension of certain statutes concerning taxpayer filing requirements for certain taxable property, including business personal property. – SOURCE

Interest on the first half real property tax payment (which was due 03/02/2020) will be waived, as long as the taxpayer pays that first half on or before April 30, 2020. – SOURCE

Taxpayer filing requirements for certain taxable property, including BPP, have been extended to June 15, 2020. – SOURCE

Until April 30, 2020 the county will accept delinquent 1st half payments (originally due March 2nd) without interest. The second half payment will be due June 15, 2020. Deadlines for filing BPP declarations has been extended to June 15, 2020. – SOURCE

Denver will waive 100% of late payment interest through April 30, 2020 (original order was through April 20). Property owners who have not yet paid the first installment of property taxes may now pay their first installment on or before April 30 with interest waived. The second installment is due June 15, 2020. Additionally, the Business Personal Property Declaration Filing deadline has been extended to June 15, 2020. – SOURCE

Business Personal Property Declarations deadlines have been extended to June 15, 2020. – SOURCE

The Personal Property Declaration Schedule filing deadline of April 15 has been extended to August 1. All penalties and possible arbitrary assessments have been waived for County businesses. – SOURCE

The Business Personal Property Declaration deadline has been extended to June 15, 2020. The Business Personal Property protest period will now start on August 3, 2020 and end on August 18, 2020. – SOURCE

The Assessor’s Office has extended the deadline to file Business Personal Property Declarations from April 15 to June 15, 2020. – SOURCE

Connecticut

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Connecticut has implemented relief for small businesses. Deadlines for certain returns and payments have been extended as well, as outlined on the CT DRS webpage. – SOURCE

District of Columbia

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The District of Columbia OTR will automatically waive interest and late payment penalties of sales and use taxes for all businesses (except hotels and motels) for periods ending on February 29, 2020 and March 31, 2020 provided that payment of all taxes due for these periods are paid in full by July 20, 2020. – SOURCE

The TY 2021 real property assessment appeals deadline has been extended to May 15, 2020. The deadline to submit responses for Income & Expense Reports has been extended to June 1, 2020. – SOURCE

The deadline for hotels or motels to pay their first half tax year 2020 real property tax installments has been extended through June 30, 2020. – SOURCE

The Florida Department of Revenue is extending certain filing deadlines for Florida businesses who qualify as being “adversely affected” by the effects of COVID-19. See link for list of deadlines and business criteria. – SOURCE

The Florida Department of Revenue issued an emergency order extending the property tax payment due date to April 15, 2020. – SOURCE

Hillsborough County Property Appraiser’s Office is granting a 30-day extension to all Hillsborough County businesses to file a 2020 tangible return. The deadline to file is now May 1. – SOURCE

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. – SOURCE

All Tangible Personal Property (TPP) accounts are automatically granted a 45-day deadline extension, due May 15, 2020. – SOURCE

The Tangible Personal Property (TPP) tax return filing deadline has been extended to May 18, 2020. – SOURCE

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. – SOURCE

An automatic 45-day extension has been granted to all Tangible Personal Property (TPP) accounts to file their 2020 TPP Tax Return.  The deadline is now Monday, May 18, 2020. – SOURCE

Georgia has not made any changes to the sales and use tax portion of their taxes. – SOURCE

2020 assessment notices were issued on 5/26/2020.  The Appeal deadline is 7/10/2020.

First installment tax bills for property taxes have been mailed and are due June 1, 2020. Penalty and interest will NOT be applied to payments received after the due date. – SOURCE

The Cobb County Tax Assessor’s office is scheduling the mailing of the Commercial (and Residential) Notices for Thursday, May 21st. Property owners should be receiving those documents within 2-3 days from that date. The deadline to Appeal property tax notices will be Monday, July 6. 

Although you have the option of going to www.CobbAssessor.org to complete and file an appeal using the Cobb Appeal electronic online document; you also have the option (and given the need to file a large volume of appeals) to download your completed appeal templates and the signed authorization documents into a pdf format. Then address them to commercial@cobbcounty.org and once received, we will initiate the appeal entry process.

Regarding appeal receipt acknowledgments, once you have filed your appeals via the above address, we will be responding back with a general email response acknowledging receipt of those appeals submitted along with sending out our standard follow-up acknowledgement letter stating that we have received your appeal and it has been considered timely within the required dates.

The grace period for paying the first installment of Decatur 2020 property taxes has been extended to July 15, 2020. Tax bills were mailed the week of March 30 and are due June 1, 2020. With the extended grace period, no penalties and interest will be applied if the principal is paid by July 15, 2020. – SOURCE

2020 assessment notices were issued on 5/29/2020.  The Appeal deadline is 7/13/2020.

2020 assessment notices were issued on 6/19/2020.  The Appeal deadline is 8/3/2020.

Residential and Commercial Real Estate Assessments were issued on May 1. The deadline to appeal your assessment in Gwinnett County is June 15, 2020.

Residential and Commercial Annual Notices of Assessment are typically sent in early April; however, they will now be sent May 1. Personal Property Annual Notices will be mailed May 18. You may appeal your value within 45 days of the date on your notice. – SOURCE

Mailing of real property assessment notices have been delayed until May 1. – SOURCE

Real property assessment notices are not expected to be issued until mid-May.

No penalty or interest is applied to the first installment of the 2020 property taxes, which are due June 15, 2020. The City will accept partial payment of taxes up to the second installment due date without penalty to customers. However, to avoid interest or penalty, taxes must be paid in full on or before the second installment due date, anticipated to be mid-November, 2020. – SOURCE

Idaho has not made any changes to the sales and use tax portion of their taxes. – SOURCE

The due date to apply for property tax reduction, deferral, or the 100% service-connected disabled veteran’s benefit is now June 15. Idaho does not expect any other property tax deadlines to change. – SOURCE

In an effort to assist eating and drinking establishments impacted by the COVID-19 outbreak, effective immediately, the Illinois Department of Revenue (IDOR) is waiving any penalty and interest that would have been imposed on late Sales Tax payments from qualified taxpayers. Eligible taxpayers are taxpayers who operate eating and drinking establishments that incurred a total sales tax liability of less than $75,000 in calendar year 2019. Qualified taxpayers will not be charged penalties or interest on late payments for payments that are due in the February, March and April 2020 reporting periods. – SOURCE

The Cook County Board of Commissioners has enacted legislation to defer the date on which penalties for late property tax payments will commence.  The second installment 2019 tax bills will state that the due date is August 3, 2020.  Ordinarily, any delinquent payment would accrue interest at the rate of 1.5% per month commencing immediately.  Under the legislation enacted, interest will not begin to accrue until after October 1, 2020. Payments made on or before October 1, 2020 in regard to the second installment will be considered as filed and paid timely by the Cook County Collector. 

The Cook County Assessor states that he is going to lower assessments to account for the COVID impact. How he is going to do this and to what extent is not yet known. Given his propensity to favor residential property versus commercial, appealing to the Board of Review will still be the best option for commercial property owners. New assessment notices will be mailed to property owners in the nine townships that had already been notified from his office earlier this year. With the new assessment notices, the Assessor’s Office will consider the impact that the COVID-19 pandemic has had on the region’s real estate market. – SOURCE

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. Property owners who have already received assessment notices for 2020 can file appeals online at the Cook County Assessor website. – SOURCE

Cook County’s August 1st deadline for second installment property tax payments will not be extended.

The deadline to file an application for the Senior Citizen Assessment Freeze Homestead Exemption has been extended from July 1 to October 1, 2020. – SOURCE

Use tax on donated COVID-19 supplies will be waived pending approval from the Department of Revenue. Manufacturers making donations of medicine, medical supplies or other eligible items to fight the COVID-19 pandemic in Indiana will not incur a use tax obligation for those donations; Groups or organizations making donations of medicine, medical supplies or other goods will not incur a use tax obligation for those donations if sales tax was not paid when receiving the item. – SOURCE

Indiana has not made any changes to the sales and use tax portion of their taxes. Indiana has implemented “Helping Hoosiers” to assist in other areas of tax. – SOURCE

Property taxes remain due on May 11, 2020, however counties are to waive penalties on late payments until July 10, 2020. This waiver does not apply to tax payments which have been escrowed by financial institutions on behalf of property taxpayers. – SOURCE

The deadline in Indiana to submit business personal property returns, compliance statements, and property tax incentive applications has been extended until June 15, 2020. – SOURCE

The deadline to submit Business Personal Property Forms has been extended to June 14, 2020. – SOURCE

Iowa has not made any changes to the sales and use tax portion of their taxes. – SOURCE

The Iowa State Association of Assessors recently notified assessors that the deadline to file an assessment appeal has been extended until June 5, 2020. – SOURCE

Additional late interest and penalty on unpaid property taxes cannot be imposed during the duration of the proclamation.  The proclamation is set to expire May 27, 2020 at midnight. – SOURCE

The Iowa Department of Revenue has recently extended the April 30 deadline to file formal protests with the local Board of Review until June 5, 2020. The previous deadline was April 30, 2020. The Informal Review period has remained unchanged and continues to be held from April 2 – April 25, 2020. – SOURCE

Kansas has not made any changes to the sales and use tax portion of their taxes. – SOURCE

There have been no changes to the May 10 deadline for second half property tax payments. – SOURCE

Kentucky has not made any changes to the sales and use tax portion of their taxes. – SOURCE

The Kentucky Department of Revenue has directed the PVA offices to delay the property tax calendar by 60 days so that the tax roll “inspection period” in 2020 will run from July 6 to July 20, 2020. Assessed values must be disputed during this period. Some, but not all, PVA offices have updated their websites to reflect new deadlines. – SOURCE

Kentucky Business Personal Property Tax Return due date extended to July 15, 2020 from May 15, 2020 – SOURCE

Starting June 8, online protest forms will be available on the Fayette PVA website. The official protest period will run July 8 through July 20. The last full day to initiate a protest conference is July 17. All protest conferences must be concluded by July 20. The last day to file a formal appeal is July 21. – SOURCE

The 2020 open inspection period has been delayed 60 days to July 6-20, 2020. The 2020 PVA online conference will begin on June 26th, 2020 at noon. – SOURCE

Louisiana

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The February/March 2020 sales tax returns and payments are due on March 20, 2020. The filing and payment deadline for the February/March 2020 sales tax period is extended to May 20, 2020. This is an automatic extension and no extension request is necessary.

The Department will waive delinquency penalties and compromise interest associated with delinquent sales tax remittances as long as the return and payment are received by the extended due date of May 20, 2020. – SOURCE

The deadline to file February 2020 monthly oil and gas severance tax returns, payments, and reports (normally due on April 25, 2020) has been extended to June 25, 2020. – SOURCE

U.S. Rep. Clay Higgins, R-Lafayette, said he’s written to Gov. John Bel Edwards to ask him to lighten the burden on oil and gas producers, which employ some 36,000 people in Louisiana, and affiliated companies, which generate some 260,000 jobs, direct and indirect in state, by reducing or suspending the state’s 12.5% severance tax. – SOURCE

The deadline to submit all LAT forms has been extended to May 1, 2020. – SOURCE

The deadline for businesses to file their LAT 5 Business Personal Property Self Reporting Form has been extended to May 1, 2020. – SOURCE

The Business Property filing deadline is automatically extended until May 1, 2020 for all Business Reporting Forms (LAT 5 Form). – SOURCE

The new deadline to submit LAT 5 forms is May 15, 2020. – SOURCE

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. – SOURCE

The deadline for real estate and personal property tax payments has been extended to June 1, 2020 with no interest. The deadline to apply for certain tax exemptions has been extended from April to July 1, 2020. – SOURCE

Generally, sales and use tax returns are due on or before the 20th day of the month that follows the month in which a vendor made a retail sale. The payment of sales and use tax must accompany the return. The Comptroller may extend the time to file a sales and use tax return for reasonable cause. The Comptroller is extending the time to file sales and use tax returns for sales taking place in February, March, and April of 2020 to June 1, 2020. Sales and use tax returns, and their accompanying payments, may be submitted by June 1, 2020 without incurring interest or penalties. Do not combine separate reporting periods into a single return. Instead, please file the separate returns reflecting the sales and the tax collected for each filing period as if they had been filed according to their original due dates. – SOURCE

The Maryland Department of Assessments and Taxation (SDAT) today announced 14 new online services on Maryland Business Express that will make it significantly easier for businesses to get back into “Good Standing” status, a requirement necessary for many types of Coronavirus-related relief. Some of these new online filing options are for businesses needing to revive, and the Department is waiving any related online expedited fees to help Marylanders keep their businesses active. – SOURCE

The Maryland State Department of Taxation is automatically extending the Annual Report Filing and/or Personal Property Return filing date from April 15 to July 15 for all entities. – SOURCE

The deadline to submit Income & Expense/Rent Roll Filings for properties assessed over $5 Million has been extended to July 15, 2020.

Massachusetts

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(7)  Notwithstanding 830 CMR 62C.16.2(3)-(6), with respect to sales by vendors whose cumulative liability in the 12-month period ending February 29, 2020 for returns required to be filed under M.G.L. c. 62C, § 16(h) is less than $150,000, the sales and use tax filing and payment schedule during the COVID-19 State of Emergency declared by the Governor shall be as follows. Returns and payments due during the period beginning March 20, 2020 and ending May 31, 2020, inclusive, shall be suspended. All such returns and payments shall be due on June 20, 2020. This suspension does not apply to marijuana retailers as defined in M.G.L. c. 94G, § 1, marketplace facilitators or vendors selling motor vehicles. Such vendors shall continue to file returns and make payments in accordance with the rules set forth in 830 CMR 62C.16.2(3)-(6). – SOURCE

City of Boston – The May 1 deadline to pay property tax bills has been extended to June 1. – SOURCE

City of Brockton – The due date of real property tax bills has been extended to June 1, 2020. – SOURCE

City of Cambridge – The deadline to pay the Second Half Real Estate and Property Tax bills has been extended until June 1. – SOURCE

City of Chelsea – The due date of real property tax bills has been extended to June 1, 2020. – SOURCE

City of Chicopee – The due date of real property tax bills has been extended to June 1, 2020. – SOURCE

City of Fall River – The deadline to pay real estate taxes and personal property taxes has been extended to May 15, 2020. – SOURCE

City of Malden – The deadlines for preliminary tax payments for real estate and personal property taxes has been extended to June 1, 2020. – SOURCE

City of Medford – The City of Medford has extended the deadline to pay real estate or personal property tax bills from May 1 to June 1, 2020. The due date to apply for exemption of taxes has also been extended to June 1, 2020. – SOURCE

City of Peabody – Late payments on real estate tax and personal property tax will not incur fees or interest until June 30, 2020. – SOURCE

City of Pittsfield – The due date to pay real estate taxes and personal property taxes is extended to June 1, 2020. Penalties and interest will be waived until June 30, 2020. – SOURCE

City of Quincy – The due date to pay fourth-quarter property tax bills is extended until June 1, 2020. – SOURCE

City of Salem – The deadline to pay real estate taxes and personal property taxes is extended to June 1, 2020. Penalties and interest will be waived until June 30, 2020. – SOURCE

City of Somerville – The deadline to pay real estate taxes and personal property taxes is extended to June 1, 2020. Penalties and interest will be waived until June 29, 2020. – SOURCE

City of Springfield – The due date for fourth-quarter property tax bills is extended until June 1, 2020. – SOURCE

City of Waltham – The deadline to pay real estate taxes is still May 1; however, no late charges will be assessed if tax payments are made on or before June 1. – SOURCE

City of Westfield – Fourth quarter fiscal year 2020 real estate tax and personal property tax payments are now due June 1, 2020. – SOURCE

City of Woburn – The deadline to pay real estate taxes and personal property taxes is extended to June 1, 2020. Penalties and interest will be waived until June 30, 2020. – SOURCE

City of Worcester – The deadline to pay real estate taxes and personal property taxes is extended to June 1, 2020. Penalties and interest will be waived until June 30, 2020. – SOURCE

Town of Acton – The deadline to pay real estate taxes and personal property taxes is extended to June 1, 2020. Penalties and interest will be waived until June 30, 2020. – SOURCE

Town of Amherst – The deadline to pay Fourth Quarter Real Estate and Personal Property Tax Bills has been extended to June 1, 2020. The payment of interest and other penalties in the event of late payment of any real estate, personal property, motor vehicle excise, water, or sewer utility bills are also being waived for an additional month, giving Amherst taxpayers until June 30, 2020 to make payment without incurring interest or late fees. Payments made after June 30, 2020 will be subject to interest and penalties back to June 1, 2020. – SOURCE

Town of Andover – The deadline to pay real estate and property tax bills has been extended to June 1, 2020. – SOURCE

Town of Auburn – The due date for applications for property tax exemptions has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 29, 2020. – SOURCE

Town of Avon – The deadline for tax payments due on May 1, 2020 has been extended to June 1, 2020. Additionally, interest and penalties for the late payment of the First Commitment Excise Tax, Fourth Quarter Real Estate Tax and Fourth Quarter Personal Property Tax will be waived if paid before June 30, 2020. – SOURCE

Town of Barnstable – The deadline to pay Fourth Quarter Real Estate and Personal Property Tax Bills has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 30, 2020. – SOURCE

Town of Bellingham – The due date of FY2020 4th QUARTER REAL ESTATE and PERSONAL PROPERTY tax bills has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 30, 2020. – SOURCE

Town of Braintree – The deadline to pay Fourth Quarter Real Estate and Personal Property Tax Bills has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 30, 2020. – SOURCE

Town of Brookline – The Town will allow for the deferral of payments on real estate, personal property, motor vehicle excise, water/sewer and refuse bills with due dates on or after March 10, 2020 and made after their respective due dates but before June 30, 2020. – SOURCE

Town of Burlington – The due date of real and personal property tax bills has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 30, 2020. – SOURCE

Town of Mansfield – The due date of real and personal property tax bills has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 30, 2020. – SOURCE

Town of Nantucket – The due date of real and personal property tax bills has been extended to June 1, 2020. – SOURCE

Town of Needham – The due date of real and personal property tax bills has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 30, 2020. – SOURCE

Town of Reading – The due date of real and personal property tax bills has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 30, 2020. – SOURCE

Town of Saugus – The due date of real and personal property tax bills has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 30, 2020. – SOURCE

Town of Tewksbury – The due date of real and personal property tax bills has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 30, 2020. – SOURCE

Town of Wakefield – The due date of real and personal property tax bills has been extended to June 1, 2020. Interest and late penalties on payments are waived until June 30, 2020. – SOURCE

Town or Wareham – The due dates for the 4th Quarter Real and Personal Property tax bills have been extended to June 1st, 2020. – SOURCE

Town of Wellesley – The due date of your real and personal property tax bill has been extended to June 1, 2020. – SOURCE

Effective immediately, small businesses scheduled to make their monthly sales, use and withholding tax payments on March 20 can postpone filing and payment requirements until April 20. The state Treasury Department will waive all penalties and interest for 30 days. – SOURCE

Governor Gretchen Whitmer signed a House Bill to further extend the property tax appeal deadline to August 31 for the 2020 tax year.

The deadline by which property forfeited to a county treasurer must be redeemed is extended from March 31, 2020 until May 29, 2020, or 30 days after the termination of the state of emergency order, whichever comes first. – SOURCE

Minnesota

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Appeal filing deadline has been extended from April 30th to May 30th, 2020 – SOURCE

Important Note: Appeal Rights can be dismissed if first half tax payments are not received by May 15, 2020, even if payment deadlines have been extended. See source for details. – SOURCE

Mississippi

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The Mississippi Department of Revenue has issued a release with regard to pressures on the business community and state governments in responding to the coronavirus (COVID-19) pandemic. Mississippi has taken steps to suspend the accrual of interest and penalties on all new assessments and all prior liabilities. Penalty and interest accruals have been suspended effective March 15, 2020 and will continue until the end of the national emergency. – SOURCE

The due date for Personal Property Renditions furnished by taxpayers to the County Tax Assessor has been extended for thirty (30) days. They are now due on May 1, 2020. – SOURCE

Missouri has not made any changes to the sales and use tax portion of their taxes. – SOURCE

Although Montana has not issued any general sales and use tax guidance regarding COVID-19, in response to the pandemic, the state will allow licensed Montana distillers to manufacture sanitizer for use by the public. There will be no federal or state taxes on the production of sanitizer made with denatured alcohol. – SOURCE

Penalties on late filings will be waived throughout the whole year of 2020. However, interest will be added after 7/15/2020. – SOURCE

Nevada has not made any changes to the sales and use tax portion of their taxes. – SOURCE

New Hampshire

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The state of New Hampshire does not collect sales & use tax. – SOURCE

The Governor of New Hampshire authorized Municipalities and Counties to waive interest charged on late property tax payments during the declared state of emergency. First half and first quarter installment tax bills are due July 1.  – SOURCE

New Jersey

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New Jersey has not made any changes to the sales and use tax portion of their taxes. – SOURCE

Pursuant to legislation signed by Governor Phil Murphy, the New Jersey tax appeal deadline is now July 1, 2020 for tax appeals filed to the Tax Court and County Boards of Taxation. – SOURCE

The governor is giving each Town the option to extend payment deadline of Q2 Bill (of 4) payment from May 1 to June 1, 2020. – SOURCE

New Mexico

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New Mexico has not made any changes to the sales and use tax portion of their taxes. – SOURCE

No Severance Tax Emergency Provisions currently in place

The Office of the Assessor for Bernalillo County has delayed the annual April 1 mailing of the notices of value (NOV) statements to property owners until April 29, 2020. The deadline to appeal or apply for property tax exemptions has been extended until May 29, 2020. – SOURCE

The Assessor’s official 2020 Notice of Values will not be mailed to all Cibola County property owners on April 1, 2020 as originally planned. At this time, the Assessor hopes to mail notices between April 15 and May 1, 2020. – SOURCE

Doña Ana County will accept Protest Petitions until May 31, 2020. – SOURCE

Taos County will now be sending out 2020 Notices of Valuation on April 30, 2020. – SOURCE

The Notice of Value mail out date has been changed to April 15, 2020. The deadline to appeal is no more than 30 days later. – SOURCE

Sales tax payments and returns were due March 20, 2020; however, penalty and interest may be waived for quarterly and annual filers who were unable to file or pay on time due to COVID-19. – SOURCE

NY Executive Order 202.22 allows, at local option, up to a 30 day delay in the filing of final assessment rolls that were originally due on June 1, 2020. Assessment units can also set hearing assessment complaint dates at least 21 days after the filing of a tentative roll. – SOURCE

City of Albany has extended property tax deadlines. Appeal filings by Board of Assessment Review (BAR) revised hearing date of June 22, 2020 and can be filed electronically – SOURCE

The Nassau County Executive has been given permission to extend the deadline to pay the final half of school taxes upon real estate until June 1, 2020 without interest or penalty. – SOURCE

Huntington, Long Island, NY has delayed the Grievance (Appeal) filing deadline to a period between June 1 and June 23, 2020 – the normal filing deadline is 3rd Tuesday in May.  – SOURCE

New York State Executive Order No. 202.22 allows Westchester County to remove property tax late fees for county residents and businesses who demonstrate they’ve experienced economic hardship due to COVID-19. – SOURCE

North Carolina

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North Carolina Department of Revenue (NCDOR) will not impose penalties for late filing or payments of many tax types, including sales and use taxes, through July 15. The NCDOR cannot waive interest from the due date under current state law—currently 5% per year, the minimum rate allowed by statute. Additionally, sales and use and withholding taxes are trust taxes and the money collected must be remitted to the state and cannot be used for other purposes. – SOURCE

North Carolina laws are firm in that they cannot change values due to general economic conditions in a non-reappraisal year.  A directive to all counties regarding their value changes strictly adheres to the NC statutes. No information that has to do with the virus or any other economic condition may be considered for 2020 unless 2020 is the county’s reappraisal year.

There are several counties that are scheduled  to reappraise in 2021 and the economic impact on or before January 1, 2021 may be considered.  However, North Carolina statutes require all counties to reappraise every 8 years and while most are on a 4-year cycle, they may choose to wait until values improve to implement their reappraisal.  So far, all counties contacted say they are currently scheduled to go through with their reappraisals next year. – SOURCE

North Dakota

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North Dakota has not made any changes to the sales and use tax portion of their taxes.

Ohio has not made any changes to the sales and use tax portion of their taxes.

Despite Ohio Governor Mike DeWine’s passing of HB 197, a veto has made it clear that the extension does not apply to the March 31st filing deadline. The veto struck the words “or deadline” form the bill making the provision intended to apply only to criminal statutes of limitations, civil statutes of limitations, administrative statutes of limitations and other statutorily created time limitations in court cases. Removing “or deadline” clarifies that this provision does not apply to statutory tax deadlines or due dates, including those tax deadlines or due dates adjusted elsewhere in the bill. This means the March 31st filing deadline was not extended as the Tax Commissioner did not have authority to do so.

The deadline to pay real property taxes has been extended from Mid-July, 2020 to August 13, 2020.

The deadline to pay real property taxes has been extended from June 22, 2020 to August 5, 2020.

The deadline to pay real property taxes has been extended from June 22, 2020 to July 17, 2020.

The deadline to pay real property taxes has been extended from July 17, 2020 to August 14, 2020.

Oklahoma has not made any changes to the sales and use tax portion of their taxes

No Severance Tax Emergency Provisions currently in place

The Oklahoma Governor and State Auditor have authorized extending the second half 2019 payment deadline for ad valorem taxes from March 31 to April 30, and requested that counties waive penalties and interest if remitted to the County Treasurer by April 30.

The state of Oregon does not collect sales & use tax. – SOURCE

The Oregon DOR implemented a new Corporate Activity Tax (CAT) on January 1, 2020. Only taxpayers with more than $1 million of taxable Oregon commercial activity will have a payment obligation. Estimated due date for first quarter payments is April 30. See source for more details. – SOURCE

Pennsylvania

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Additional time has been granted in certain cases for taxpayers who are filing appeals on tax assessment issues by the DOR. Appeals will be accepted if filed within 30 days after the re-opening of the Board of Appeals offices or by the original appeal deadline. This only applies to appeals deadlines after 3/16/20 (after the closing of the BOA offices). Additionally, the BOA will accept any submissions of requested documentation as long as it is received with 30 days of the BOA offices reopening. Businesses will not have to make Accelerated Sales Tax (AST) prepayment for April, May or June. – SOURCE

The March 31 deadline to pay 2020 Real Estate Taxes is extended to June 15, 2020 (previously extended to April 30). The deadline to apply for an installment payment plan (available to all seniors and low-income homeowners) has also been extended to April 30, 2020. – SOURCE

For installment payers, the 2nd installment due date is moved to August 31, 2020, and the 3rd installment due date is moved to November 30, 2020. For regular payers, the 2% discount period is extended to August 31, 2020. Base payment period is moved to September 1, 2020 through December 31, 2020. The 10% penalty period has been eliminated completely. – SOURCE

Rhode Island

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Rhode Island has not made any changes to the sales and use tax portion of their taxes. – SOURCE

South Carolina

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The South Carolina Department of Revenue (DOR) has announced that due to COVID-19, taxes administered by the DOR or tax returns filed with the DOR other than income taxes, that are due between April 1, 2020 and June 1, 2020, are now due on June 1, 2020, without taxpayers incurring penalties or interest. This includes state sales and use taxes, local sales and use taxes collected by the DOR, accommodation taxes, beer, wine and liquor taxes, and motor fuel user fees. – SOURCE

Effective immediately taxpayers wishing to join the installment tax payment program may do so by completing the online application. Pre-payments may be made by mail at any time and in any amount up until October 15, 2020. These newly relaxed requirements will provide taxpayers with the freedom to pay their 2020 property tax payments in advance, in an amount they are most comfortable with and as frequently as they would like. Taxpayers already participating in the program are automatically eligible.

The Treasurer’s Office will provide an installment bill every other month equal to 1/6th of the prior year tax amount.

South Dakota

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South Dakota has not made any changes to the sales and use tax portion of their taxes.

Tennessee

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Tennessee has not made any changes to the sales and use tax portion of their taxes; however, taxpayers may request a penalty waiver or a payment plan that provides for monthly payments over time. – SOURCE

Texas is offering short-term payment agreements (in most instances waivers of penalties and interest) for businesses struggling to pay the full amount of sales taxes collected from customers. There is also a 90-day extension past the original due date to pay motor vehicle tax due on purchases. The deadline to file and pay 2020 TX franchise tax reports has been extended to July 15, 2020. – SOURCE

The deadline to file a BPP rendition has been extended to May 15, 2020. – SOURCE

If you own a business in Bexar County and have tangible personal property used to produce income such as office equipment, inventory, and the like, you must report that property to the Bexar Appraisal District annually.  While the deadline to file a rendition is April 15, the chief appraiser is granting an automatic extension of the deadline to May 15 amid the COVID‐19 pandemic. – SOURCE

The District will be delaying the mailing of Notices of Appraised Value. Notices sent to fiduciaries, or tax agents, will not be mailed until April 18th while those sent directly to property owners will be held until mid to late May. – SOURCE

Appraisal Notices for 2020 have been delayed, with a new date to be determined. The Chief Appraiser has extended the BPP rendition filing deadline to May 15, 2020 for all accounts. – SOURCE

The mailing date for Real Estate Appraisal Notices has been delayed until May 15, 2020. Protest deadline for notices mailed May 15th will be June 15, 2020. – SOURCE

The April 15th deadline in Section 22.23(a) of the Texas Property Tax Code, for filing Renditions, is automatically extended to May 15, 2020. – SOURCE

At this time, DCAD is planning to mail Real Property Appraisal Notices on May 15, with a June 15 protest deadline date assuming the Shelter In Place Declaration is not extended. The earliest the protest deadline will be for properties in Dallas County is June 15 (not May 15).

For 2020, it’s highly likely that there will be no face-to-face informals, so everyone is encouraged to use DCAD’s online programs to conduct business remotely. Division Managers will be reaching out to tax consultants in early May on how the exchange of information will be handled during the 2020 ARB Process. Please note that before DCAD will engage in any remote value discussions with agents or owners, they will first need to file a protest for 2020. We encourage everyone who intends to file a 2020 protest to file the protest as soon as possible so that we can begin the process of value settlement discussions. Again, value settlement negotiations/remote informals will not begin on a given account until a protest has been filed, especially in light of no face-to-face informal settlements.

The BPP Rendition deadline has been extended to May 15. DCAD encourages use of their Online BPP Rendition system or sending BPP renditions electronically as opposed to sending them via the US Mail. They request you file sooner than later so there is time to review and process. – SOURCE

Appraisal Notices for 2020 will be mailed the last week of April. The protest deadline to file an appeal or informally speak with an appraiser will be the last week of May (30 days after the notice is mailed). – SOURCE

The deadline to file business personal property renditions has been extended to May 15th. – SOURCE

The Chief Appraiser is granting an automatic 30-day extension to May 15, 2020 to file renditions for all Business Personal Property accounts for tax year 2020. – SOURCE

There will be a three month grace period for any taxpayer with a payment plan agreement in place for delinquent property taxes. Property owners with an existing payment plan have the option to postpone their March 2020, April 2020, and May 2020 payments. These payments are not forgiven, and they will need to be paid. Penalty and interest will continue to accrue. – SOURCE

The deadline to file a BPP rendition has been extended to May 15, 2020. – SOURCE

The chief appraiser is granting an automatic extension to May 15 for all business personal property accounts for tax year 2020. – SOURCE

Informal Real Estate Appeals will be conducted via WebEx.

The deadline to file a BPP rendition has been extended to May 15, 2020. – SOURCE

Appraisal Notices for 2020 may be delayed. Protests must be postmarked or emailed not later than the 30th day after the appraisal notice date. The Chief Appraiser has extended the BPP rendition filing deadline to May 15, 2020 for all accounts. For good cause the chief appraiser may grant an additional 15 day extension if requested by email. – SOURCE

The deadline to file a BPP rendition has been extended to May 15, 2020. – SOURCE

Value notices are expected to be mailed on May 1, 2020; while the appeal deadline has been pushed to June 1, 2020 or 30 days after the value notices are sent – whichever comes later. – SOURCE

TCAD has extended the deadline for property owners to submit their renditions from April 15, 2020 to May 15, 2020. – SOURCE

The deadline to file a BPP rendition has been extended to May 15, 2020. – SOURCE

The deadline to file a BPP rendition has been extended to May 15, 2020. – SOURCE

The Utah State Tax Commission has been approached by a number of merchants who collect sales tax, with concerns about the ability to file returns and remit the sales tax on time at the end of this month due to the impacts of COVID-19. In this regard, we have been asked by legislative leadership, with concurrence of the Governor’s office, to defer any action on addressing COVID-19 impacts on sales tax until after the legislature can meet in special session later in May. – SOURCE

The deadline to pay the 4th installment of Property Taxes in Montpelier City for FY2020 has been extended to June 15, 2020. – SOURCE

Businesses impacted by coronavirus can request an extension of the due date for filing and payment of their February 2020 sales tax return due March 20, 2020, for 30 days. When granted, businesses will be able to file and pay no later than April 20, 2020 with a waiver of any penalties. – SOURCE

The filing due date for business personal property & machinery and tools returns is extended from May 1 to June 1, 2020.

The payment due dates for real estate, tangible personal property, machinery and tools, and mobile homes are extended from June 5 to June 30, 2020.

The statutory deadline to submit business personal property filings has been extended from May 1st to July 1, 2020.

The assessment of past due penalty and interest on all local taxes has been suspended until May 31, 2020. – SOURCE

On April 14th, 2020, The Board of Supervisors introduced a resolution to hold a public hearing on May 12, 2020. The Resolutions under consideration will provide payment flexibility to County taxpayers by reducing both penalty and interest applied to late payments to 0%. Real estate and personal property tax with have no penalty or interest if paid before August 5, 2020. – SOURCE

For the 2020 Tax Year, real estate tax, personal property tax, and stormwater fee due dates have been moved from June 5 to June 30.

Businesses now have until June 1 to file their personal property with the county. The county extended the deadline to pay the first installment of real estate taxes until Friday, Aug. 28. – SOURCE

Fredericksburg City Council voted last week to extend the Personal Property Tax deadline from May 15 to July 15, 2020. The deadline for Real Estate bills was NOT extended, and are due to the Treasurer’s Office no later than close of business on Friday, May 15, 2020. – SOURCE

The Loudoun County Board of Supervisors has extended the personal property tax deadline from May 5 to June 5, 2020. – SOURCE

Tax due date for real estate and personal property has been moved from June 5 to June 26.  Zero penalty and interest for late real estate tax payments through August 31, 2020.

Tax bills are still due on June 5th, however penalty and interest have been extended for 90 days.

City Council has approved an ordinance to suspend late payment penalty and interest for failure to pay real estate and personal property taxes until August 3, 2020. The deadline to appeal assessed values has been extended to May 30, 2020. – SOURCE

Washington

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For Quarterly filers, the Quarter 1, 2020 return is now due June 30, 2020. For Annual filers, the Annual 2019 return is now due June 15, 2020. – SOURCE

Revenue is taking the following measures to provide relief to COVID-19 impacted businesses during the state of emergency (February 29, 2020, through the end of the state of emergency, yet to be determined). These actions address a broad range of taxes and programs: business and occupation tax, real estate excise tax assessments, leasehold excise tax, forest tax, and tax deferrals for biotechnology and medical device manufacturing. – SOURCE

More counties across Washington are extending first half 2020 tax payment due dates. Thurston and Whatcom counties have extended the deadline to June 1. Spokane County has extended the deadline to June 15.

King, Pierce, and Snohomish Counties have extended the due date for property taxes from the first half of 2020 from April 30 to June 1. Interest charges will not be assessed on payments made by that date. This only applies to taxpayers who pay taxes on their own behalf, rather than through a mortgage lender or servicer.

in Spokane County first half 2020 property tax payment deadline in Spokane County will be extended from April 30th to June 15, 2020. – SOURCE

In Clark County Business Personal Property late filing penalties are waived until May 31, 2020. – SOURCE

West Virginia

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West Virginia has not made any changes to the sales and use tax portion of their taxes.

No Severance Tax Emergency Provisions currently in place

Wisconsin

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You may request a one-month extension to file a sales and use tax return. There is not an extension to pay sales and use taxes to the department. Interest will be imposed during the one-month extension period at a rate of one percent. – SOURCE

The Department of Revenue will be waiving penalty and interest for severance taxes that are filed late through the month of June.  Sales and use tax filings will be handled on a case by case basis. – SOURCE

Crude oil and natural gas production resulting from any well that is drilled on or after July 1, 2020 and prior to December 31, 2025 as certified, by the oil and gas conservation commission, is exempt from the severance taxes imposed – SOURCE

The Department of Revenue will be waiving penalty and interest for severance taxes that are filed late through the month of June.  Sales and use tax filings will be handled on a case by case basis. – SOURCE