COVID-19 Property Tax Updates

ALABAMA

  • The state of Alabama has extended the deadline to pay property tax on vehicles to June 22.

ALASKA

  • Anchorage has extended the personal property tax filing deadline to May 20.

ARIZONA

CALIFORNIA

  • For appeals that have a a briefing or other deadline that falls between March 1 and May 18, an automatic 60 calendar-day extension will be granted,according to the Office of Tax Appeals.
  • The governor signed an executive order that waives penalties for property taxes paid after April 10 for taxpayers who demonstrate they have experienced financial hardship due to the COVID-19 pandemic through May 6, 2021. This will apply to residential properties and small businesses. This will extend the deadline for certain businesses to file Business Personal Property Statements from tomorrow to May 31, 2020, to avoid penalties
  • Severalcounties have extended the property tax deadline to May 4:
    • Imperial County
    • Kern Count
    • San Francisco County
    • San Mateo County
  • Several counties are offering applications for penalty waivers:
  • San Francisco’sproperty tax deadline has been extended to May 15.

COLORADO

  • The governor is allowing counties to waive property tax interest payments until April 30 (previously April 20) and announced that payments can be split without penalty,with the first half due in April and the second half in June.
  • The Governor extended filing deadlines to June 15 for business personal property, natural resource property, and oil/gas property.
  • Several counties and cities are allowing property owners to split their payments. First half payments were due April 30, and second half are due June 15:
    • Arapahoe County
    • Archuleta County
    • Boulder County
    • City of Denver
    • Larimer County
    • Summit County
  • El Paso County is allowing current year taxes to be paid by September 1 without penalty

CONNECTICUT

  • All cities and towns must choose one (or both) of the governor’s proposed property tax relief options:
    • Payment deferral for 90 days (new due date October 1)
    • Lower interest rate (to 3% at most for the year, must be paid on time to qualify)
  • Here’s an update on the options major cities have chosen:
  • Review individual city websites for details on their relief program.

DISTRICT OF COLUMBIA

  • Valuation appeal deadline extended to April 30 (previously April 1).
  • Filing date for the “Income and Expense” report extended to April 30 (previously April 1).
  • First half installment due date for hotels and motels ONLY extended to June 30 (previously March31).

FLORIDA

GEORGIA

  • City of Decatur extended the first installment due date to July 15 (previously June 1). The bills will be mailed the week of March 30.
  • Gwinnett County is planning to mail assessment notices on May 1 (originally April 3).
  • Hall CountyTax Assessors office will not mail real property notices of current assessments until May 1(originally April 10).
  • Muscogee County Tax Commissioner’s Office will close to the public on April 6. The office will continue to process transactions by mail and online.
  • Tift County voted to allow the tax commissioner’s office to waive property tax penalties and late fees.

HAWAII

  • Honolulu property owner scan break their August payments into chunks due Aug. 20, Sept. 20, Oct. 20 and Nov. 18.

IDAHO

  • Ada County’s assessments will not be increased as much as anticipated. Due to the pandemic, the values will increase at about 5.5% rather than the expected 10%.

ILLINOIS

  • Cook County has suspended mailing of new assessment notices as of March 19. Appeal deadlines are also suspended until further notice. The Assessor’s office is also planning to reevaluate every single property in the county in the wake of the corona virus pandemic. But that impact won’t be known until 2021, when property tax bills based on 2020 values are mailed out.
  • DeKalb County is offering to waive the late fees on the first installment of the 2019 property tax bill. The deadline to apply for this waiver is September 1.
  • DuPage County property owners who can demonstrate a financial hardship because of the crisis can apply to have late fees for their June payment waived for up to 90 days. More information can be found here.
  • Kane County will grant a 30-day waiver of interest penalty for the first installment of property taxes as long as that payment is made on or before July 1.
  • Knox County first installment payments won’t be due until July 15, and the second payment won’t be due until September 15.
  • Lake County property owners may spread their tax payments over four installments without incurring any interest penalties for late payments.
  • McHenry County property owners can pay property taxes anytime before September 15 without penalty. This ordinance applies only to businesses and homeowners who pay property taxes directly to the county.
  • McLean County has extended property tax due dates and may delay interest penalties(pending final approval from the full county board). First installments are now due June 17 (previously June 3) and second installments are due September 17 (previously September 3).
  • Montgomery County property tax installments will still be due in July and September, but the county will not assess a late fee as long as the entire amount is paid by the September deadline.
  • Peoria County will allow 1stinstallment property tax payments to be split in half, with the first half due June 9 and the second half due August 10.
  • Sangamon County has moved the first installment of the property tax payment deadline from June 12 to the second installment date of September 11. Payments are exempt from any interest penalty if paid by the September date.
  • Stark County will waive interest on realty taxes left unpaid by the June 1 deadline, as long as the property owner settles the debt by September 1.
  • St. Clair County has announced it will delay mailing out property tax bills that are usually sent out in May and collected in two installments in late June and August. The county will instead send mail them on June 15. First and second installment due dates are tentatively scheduled to be extended until July 30 and September 30.
  • Vermilion County will not enforce the penalty on the first installment tax payments, giving property owners up to Sept 4 to pay without penalty.
  • Will County will allow property owners to pay their bills in four installments rather than just two. Click here for more details
  • Winnebago County will accept partial payments on property tax bills to help reduce the burden of paying all at once. All payments will still need to be made before the tax sale in October.

INDIANA

  • Penalties are being waived for 60 days for property taxes paid after May 11 (the current due date).
  • An executive order has been signed which extends the business personal property tax deadlines to June 15, 2020.
  • Marion County announced Monday it will waive transaction fees for online eCheck property tax payments through May 11.

IOWA

  • For the second installment due on March 31, penalties and interest for late payments are suspended while the State of Public Health Disaster Emergency is in effect. The state of emergency is currently scheduled to last through April 16 but could be extended or cut short by the governor.
  • There is an extension authorizing Boards of Review in each city and county to remain in session until June 15 and extending the time for filing a protest to include the period from May 25 to June 5.
  • The deadline for Iowa property taxes to be paid without incurring a penalty is Wednesday, May 27.
  • Scott County has extended their second installment payment date. Payments made before April 30 will not incur interest or penalties.
  • Sioux County will wave late penalties on property tax payments through April 30.

KANSAS

  • Johnson County will accept partial payments from property owners who did not pay the full amount on their real estate and personal property taxes, though interest will accrue daily on any unpaid balance starting May 12.

KENTUCKY

  • The business personal property tax return filing deadline is extended to July 15.
  • Jefferson County is postponing a major property reassessment that would have impacted about 100,000 commercial and residential properties.
  • The Jefferson County Board of Education approved a 7-cent property tax increase to help keep the school district running.

LOUISIANA

  • An executive order from the governor suspended certain legal deadlines (including property tax) until at least April 30.
    • Previously, the statewide personal property tax rendition filing deadline for locally and centrally assessed property was extended to April 13 (originally April 1).
    • It is still recommended to request and document any extension from a local assessor beyond April 1.
  • Orleans Parish extended the deadline for LAT-5 personal property returns to May 1 (previously April 1).

MAINE

  • The governor extended the property tax exemption application deadlines for certain property taxes.
  • The city of Auburn is extending the property tax payment deadline for the second installment to April 1 (previously March 14).
  • The city of Biddeford is waiving interest on 2020 personal property tax payments for 60 days. Interest will now begin accruing on June 8 (previously April 8).
  • The town of Dresden will not charge interest on taxes due April 1 if payments are received by May 1.
  • The city of Portland is extending the property tax payment deadline for the second installment to June 1 (previously March 20).

MARYLAND

  • Personal property tax returns have been extended to July 15 statewide (previously April 15).
  • All 24 real property offices are closed to the public.At this time, those offices are only accepting telephone and written real property assessment appeals; all in-person hearings have been suspended.

MASSACHUSETTS

  • Massachusetts legislature passed a bill which allows extensions for property tax exemption and deferrals from April 1 to June 1. Many towns have extended real estate and personal property bill due dates to June 1. Several towns have also extended exemption and deferral deadlines or decided to waive interest and penalties for a period of time.
  • St. Louis County is are extending the deadline for tax payments for residents impacted by the COVID-19 pandemic. Property owners will have until July 15 for the first half of property taxes Friday. Residents will have to apply and prove a financial hardship related to COVID-19 to be approved for a penalty-free late payment.

MICHIGAN

  • An executive order has been signed which extends the deadline to file a petition with the Michigan Tax Tribunal to challenge assessments to July 31.

MINNESOTA

  • The Minnesota Legislature has extended the deadline to file property tax appeals in connection with 2020 property taxes to May 30.
  • Many counties are waiving penalties for bills paid before July 15, including:
    • Blue Earth County
    • Cass County
    • Dakota County(waiving some penalties)
    • Freeborn County
    • Hennepin County
    • Lyon County
    • Mille Lacs(no penalties if paid by June 30)
    • Morrison County
    • Mower County
    • Nicollet County
    • Nobles County(reducing penalties)
    • Olmsted County
    • Ramsey County(for qualifying businesses)
    • Sherburne County(reducing to 1% penalty if paid by June 30 and 2% if paid by July 31)
    • Stearns County

MISSOURI

  • The Missouri State Treasurer’s Office has granted an extension of at least 30-days, and not more than 90-days, to its November 1 reporting deadline for unclaimed property. Holders requesting an extension should submit their request in writing via email.
  • St. Louis County property owners will have until July 15 to pay the first half of property taxes.

NEBRASKA

  • Late fees for personal property tax returns will be waived until December 31.

NEVADA

  • Henderson City approved a measure to raise property taxes by 3 cents per $100 in assessed valuation.

NEW JERSEY

  • The New Jersey Governor signed an executive order that allows municipalities to extend the grace period for property tax payments to June 1 and sets the appeal deadline as no sooner than 30 days after the Governor’s State of Emergency has ended.

NEW YORK

  • City of Batavia will hold off on the 2020 reappraisal project that was set to change more than 2,000 assessed values.
  • City of New York has announced several payment plans and deferral programs for property owners.
  • City of Oleans extended the due date to June 30 to pay city tax bills without penalty.
  • City of Rochester 4th quarter property tax payments are now due April 30 (previously March 31).
  • Nassau County extended the assessment grievance deadline to April 30 (originally March 2 and previously extended to April 2).
  • Nassau County extended the date for second half school tax payments to be made without penalties or interest to June 1. The county will also waive late fees for property tax payments until June 1.
  • The Town of Oyster Bay has extended the deadline for school property tax payments without penalty to June 1.
  • The Town of River head has moved Grievance Day, when property owners can challenge the assessed value assigned to their property to June 30. The town also moved the completion of the assessment roll to May 31.
  • Warren County has temporarily waived the 5% fees for late property tax payments due to restricted access at the county Municipal Center.
  • Westchester County’s passed a measure authorizing towns to slash penalties by as much as 80% for late payments of county and town property taxes. Penalties on taxes paid from May 1 to May 31 can be reduced to .5% from 2%; and penalties on taxes paid from June 1 to July 15 can be lowered to 1% from 5%. Towns can opt out of the penalty-reduction measure.

NORTH CAROLINA

  • Cabarrus County approved a resolution that allows more than 1,500 businesses and individuals to benefit from timeline flexibility and waived penalties. More information can be found here.
  • Guilford County will have no property tax increase for the 2020-2021 year.

OHIO

  • Cuyahoga County Board of Revision is postponing all property tax appeal hearings until after April 10 (at minimum). However, the deadline to file an appeal is still March 31.
  • Cuyahoga County’s deadline to pay property taxes has been delayed to August 13.
  • Delaware County has moved the deadline for real property tax collections to August 20.
  • Hamilton County is delaying the due date for real estate taxes until July 17.
  • Franklin County has moved the due date for the second half of real estate property tax collection to August 5.
  • Montgomery County has extended the property tax due date to August 14th.

OKLAHOMA

  • The governor requested that all counties extend the second half property tax payment due date to April 30 (previously March 31). It is up to each county treasurer to decide to follow this recommendation.

OREGON

  • The deadline for filing an application with your county assessor for a property tax deferral for the 2020-21 tax year is extended to June 15. More information can be found here.

PENNSYLVANIA

  • Pennsylvania has authorized counties, cities, boroughs, and townships to extend their discount periods until August 31 and waive the imposition of penalties for any taxes paid by December 31.
  • The Pennsylvania Department of Treasury has begun issuing property tax rebate and rent rebate checks early on a first-in, first-out basis. Click here for more information.
    • Extending discount period:
      • Allentown
      • Erie(only until June 30)
      • East Norriton Township(only until May 31)
      • Radnor Township(only until April 30)
      • Upper Merion Township
      • Westmoreland County
      • York(only until May 15)
    • Waiving penalties:
      • Allegheny Township
      • Beaver County
      • Chester County(only until July 31)
      • Cumberland County(only until October 31)
      • Londonderry Township
      • Luzerne County(only until August 18)
      • Randor Township(only until June 30)
      • Terre Hill
      • Union County
      • Upper Merion Township
      • Westmoreland County
  • The Pennsylvania Treasury Department has granted any automatic waiver of interest and penalty for any unclaimed property reports filed before June 15.
  • Bucks County extended the property tax due date to July 30 (previously July 1).
  • Lawrence Township will extend the deadline to pay spring property taxes to Oct. 30. This will not change any deadline for the fall taxes.
  • Lycoming County has extended the face value period for payment of real estate taxes to August 31.
  • The Borough of Mars will extend the payment deadline for county property taxes paid at face value to Nov. 30.
  • Northumberland extended the face value payment period to September 30. This is only for county bills.
  • The city of Wilkes-Barre extended the remaining due dates for property taxes:
    • Full payment: June 4 (previously May 4)
    • Second installment: May 3 (previously April 3)
    • Third installment: June 4 (previously May 4)
    • Fourth installment: July 3 (previously June 3)

RHODE ISLAND

  • The city of Providence’s payment deadline of April 24 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 30 without any 4th quarter penalty or interest.
  • The town of Smithfield has extended the property tax due date to April 30 (previously March 31).

SOUTH CAROLINA

  • Williamsburghas an extension on their five year reassessment and is looking to implement and release the new assessment in October 2021 for the 2021 tax year. This means the values and assessments for 2020 will not change unless there is a sale or adjustment for additions, damages, or removals.

TENNESSEE

  • Nashville mayor announced on March 31 that he will propose a property tax rate increase in anticipation of COVID-19’s impact.
  • The city of Oak Ridge tax bill deadlines have been delayed to September 1 and delinquent by October 31.

TEXAS

  • These CADs are working to send notices on schedule:
    • Bastrop(plans to mail on April 17, making the appeal deadline May 18)
      • Information hearings will start around April 23, with formal hearings beginning around June 2.
    • Comanche(plans to mail mid-April)
    • Ellis(closed to the public, plans to mail early April)
    • Harris(dated March 31)
    • Johnson(closed to the public, plans to mail early April)
    • Kaufman(closed to the public, plans to mail sometime in April)
    • Motley(plans to mail first or second week of May)
    • Rockwall(closed to the public, plans to mail non-commercial NOVs on April 15)
  • Many CADs have granted an automatic 30-day extension for personal property tax renditions (no need to file for the extension; the deadline is now May 15 in these CADs), including:
    • Bastrop
    • Brazoria
    • Bexar
    • Collin
    • Dallas
    • El Paso
    • Ellis
    • Harris
    • Hays
    • Hunt
    • Jefferson
    • Montgomery
    • ORange
    • Tarrant
    • Webb
    • Williamson
  • NOVs are delayed for several CADs, including:
    • Dallas
    • Hays
    • Montgomery
    • Orange
    • Tarrant
    • Williamson
  • Additional updates:
    • Dallas CAD announced that all decisions concerning the 2020 reappraisal and notification of value have been postponed until after the “Shelter in Place” order has been lifted.
    • Madison CAD will offer a two-month grace period for the first property tax payment. Late penalties will be waived as long as the payment is received by September 9.
    • Marion County Judge Leward LaFleur signed a resolution asking to freeze all property tax appraisals at their Jan. 1, 2019 rate.
    • Montgomery CAD is offering a four-month extension of all property payment agreements. Taxpayers will not be required to pay their March through June 2020 payments until the end of the contract, and the agreements will not be defaulted. However, penalty and interest will continue to accrue.
    • Travis CAD is temporarily stopping any new legal actions against delinquent property taxes, although penalties and interest are still accruing.

UTAH

  • San Juan County is offering several payment plan options for those impacted by the pandemic.
  • Summit County has extended the deadline to make personal property tax payments. Filing must still happen by May 15, but payments can be postponed until August 15.

VERMONT

  • The Vermont State Treasurer’s Office has granted an extension of at least 30-days, and not more that 60-days, to its May 1 unclaimed property reporting deadline. Holders requesting an extension should submit their request in writing via email.
  • The city of Montpelier announced that property taxes due on May 15 will not accrue interest or late payments if paid prior to June 15.

VIRGINIA

  • These cities and counties have extended their business personal property tax filing deadlines:
    • Alexandria(now July 1)
    • Fairfax County(now July 1)
    • Prince William County(now July 15)
  • Charlottesville(city) extended the due date for personal property tax supplements to April 17 (previously April 3).Fairfax Countyextended the firstinstallment due date for real estate tax to August 28 (previously July 28).
  • Loudoun County has extended the personal property and business tangible personal property first installment to June 5 (previously May 5).
  • Nelson County has eliminated the 2020 personal property tax on vehicles as well as the machinery & tools tax, which were due on June 5.
  • The city of Norfolk has advised that late payments of business personal property tax, personal property tax and real estate tax will not be assessed penalty and interest until August 1.
  • The city of Roanoke has extended the due date for business and personal property taxes to June 30 (originally May 31). Citizens will also have the option to pay in increments over the next three months.
  • Spotsylvania County has approved a three-week tax payment extension, making the deadline June 26 (previously June 5).
  • Washintgon County announced that the due date for real estate taxes has been pushed back to June 20 .

WASHINGTON

  • The following counties extended the first half property tax payment due date to June 1 (previously April 30):
    • Cowlitz County(must apply for extension)
    • King County(only applies to residential and commercial taxpayers who pay the property taxes themselves; does not apply to mortgage lenders or servicers who pay on behalf of the owner)
    • Pacific County(the second half payment was also extended to November 30 -previously October 31).
    • Pierce County(only applies to residential and commercial taxpayers who pay the property taxes themselves; does not apply to mortgage lenders or servicers who pay on behalf of the owner)
    • Snohomish County(only applies to residential and commercial taxpayers who pay the property taxes themselves; does not apply to mortgage lenders or servicers who pay on behalf of the owner)
    • Spokane County(extended to June 15)
    • Tazewell County(extended to July 1)
    • Thurston County
    • Wahkiakum County(extended to May 31)
    • Whatcom County(only applies to residential and commercial taxpayers who pay the property taxes themselves; does not apply to mortgage lenders or servicers who pay on behalf of the owner)
  • These counties are allowing taxpayers unable to pay their property tax bills by April 30 to enter into a written agreement that temporarily forgives interest and penalties.
    • Clallam County
    • Jefferson County
    • Kittitas County
    • Mason County
  • Clark County has extended the property tax due date for individual residential and commercial taxpayers to June 3.
  • Clark County’s treasurer is offering payment plans for 2020’s taxesand is also waiving the $75 application fee typically associated with payment plan agreements.
  • Grays Harbor County is extending the property tax deadline for residential and commercial taxpayers to June 1. It will alsowaive the interest and penalty on unpaid property taxes for 31 days and will only assess interest and penalties on any unpaid first half 2020 real and personal property taxes after June 1st 2020 verified by postmark.
  • Skagit County will extend the property tax deadline to July 31 for those who have suffered such things as a loss of job, business closure or illness. Extension applications will be handled on a case-by-case basis.
  • Walla Walla County is offering two payment plans for paying property taxes. The first is a two-month plan which requires residents to pay half of the amount due April 30 and the other half May 27. The second option is an eight-month payment plan, which allows a payment to be made at the end of each month starting April 30 and running through November. That plan will include 1% interest on the total.
  • Yakima Countyis offering several payment plan options for property tax payments.

WEST VIRGINIA

  • The second half property tax due date is now May 1, previously April 1

WISCONSIN

  • City of Racine second property tax installment due date has been extended to April 30 (previously March 31).
  • Dane County will give local units of government the flexibility to delay the due date for property taxes to Oct 1.
  • City of Milwaukee has extended the due date to appeal a property value assessment to June 8th.

For more information about this issue please feel free to call us at 888-596-5005 or email us at info@retcgroup.com.

Data sourced from PTX Tech