With the Covid-19 pandemic, certain jurisdictions have changed some important deadlines. To keep apprised of the latest tax date changes, please use the data below:
| State | Jurisdiction | Appeal Filings - Extended Due Dates | Appeal Hearings - Extended Due Dates | Returns - Extended Due Dates | Tax Payments - Extended Due Dates | Penalties & Interest |
|---|---|---|---|---|---|---|
| Alabama | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | Penalty: 5% after 1/1; 10% after 2/1 12% Interest compounded daily |
| Alaska | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 10% penalty plus interest of 2% above prime interest rate on April 15th. Penalties not to exceed 20% of tax due and interest not to exceed 15% per year shall accrue on all unpaid taxes |
| Alaska | Anchorage Municipality of | RE 1st installment due 7/15/2020 and 2nd installment due 9/15/2020. | Refer to State. | |||
| Arizona | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 16%/yr penalty prorated monthly for 12 mos, then additional fees apply |
| Arkansas | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 10% penalty with minimal int/mo |
| California | State | Annual property taxes statement deadline extended to 5/31/2020 per CA State EO N-61-20. | EO N-61-20 waives penalties for property taxes paid after April 10 for SOME homeowners and small businesses who qualify until May 2021. | 10% penalty plus 1.5%/mo after June 30 | ||
| California | Alameda County | Refer to State. | For taxpayers directly affected by COVID-19, specifc penalty waivers will be available after April 10, 2020. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Contra Costa County | Refer to State. | Beginning on April 11, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. The tax penalty cancellation request is discretionary and likely aimed at homeowners who are physically unable to make their payment. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Imperial County | Refer to State. | April 10th property tax deadline is extended to May 1, 2020. Tax Collector office closed from April 1st through April 30th. | Refer to State. | ||
| California | Kern County | Refer to State. | April 10th property tax deadline is extended to May 4, 2020. | Refer to State. | ||
| California | Los Angeles County | Postponing hearings through May 1st or until Los Angeles County facilities are open pursuant to a Board of Supervisor's directive, whichever is later in time | Refer to State. | Beginning on April 11, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. The tax penalty cancellation request is discretionary and likely aimed at homeowners who are physically unable to make their payment. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | |
| California | Madera County | All scheduled appeals April - September 3rd currently set to be postponed. None of the April through September postponements will count against the Assessor or Applicant side, both will still have a right to the 1st continuance despite the change. | Refer to State. | Refer to State EO N-61-20 for updates regarding any waivers. | Refer to State. | |
| California | Marin County | Refer to State. | COVID-19 Property Tax Penalty Waiver applications are available to submit by May 15, 2020. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Merced County | Refer to State. | April 10th remains the 2nd installment deadline. Beginning on April 11, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Monterey County | Refer to State. | Beginning on April 11, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. The tax penalty cancellation request is discretionary and will be determined on a case-by-case basis. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Placer County | Refer to State. | Beginning on April 11, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. The tax penalty cancellation request is discretionary and likely aimed at homeowners who are physically unable to make their payment. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Sacramento County | AAB is in the process of rescheduling all hearings currently set for April & May. Clerk of the Board noted that if further extension is needed from June & July hearing dates, they will request waivers and push hearings further out. No postponement restrictions will be enforced on the impacted cases. | Refer to State. | Refer to State EO N-61-20 for updates regarding any waivers. | Refer to State. | |
| California | San Diego County | Refer to State. | April 10th payment deadline still applies. Penalty cancellation requests can be submitted for those directly impacted by COVID-19, and they will be reviewed on a case by case basis. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | San Francisco County | Assessment Appeals Board’s staff are working remotely and can assist taxpayers by email or phone. Please refer to our website at www.sfgov.org/aab [sfgov.org] regarding changes. | Refer to State. | Extension to May 4, 2020 (the first business day after the shelter-in-place order is lifted). Beginning on May 4th, people unable to pay on time for reasons related to COVID-19 may submit a request for a penalty waiver request online. The tax penalty waiver request is discretionary. https://sftreasurer.org/property-tax-deadline-statement. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | |
| California | San Joaquin County | Refer to State. | 5:00 p.m. on the next business day after the County Administration Building and Treasurer-Tax Collector’s Office is open for business. The date to for re-opening has not been determined, but will be announced on https://www.sjgov.org/department/ttc/default. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | San Mateo County | Refer to State. | Extension to May 4, 2020 (the first business day after the shelter-in-place order is lifted). Beginning on May 4th, people unable to pay on time for reasons related to COVID-19 may submit a request for a penalty waiver request online. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Santa Barbara County | Refer to State. | After April 10th the Treasurer-Tax Collector’s office will consider written requests for penalty cancellations on a case-by-case basis. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Santa Clara County | Refer to State. | Beginning on April 11, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. The tax penalty cancellation request is discretionary and likely aimed at homeowners who are physically unable to make their payment. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Santa Cruz County | Refer to State. | Beginning on April 11, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. The tax penalty cancellation request is discretionary and will be determined on a case-by-case basis. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Solano County | Refer to State. | Beginning on April 11, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. The tax penalty cancellation request is discretionary and likely aimed at homeowners who are physically unable to make their payment. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Stanislaus County | Refer to State. | Beginning on April 11, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. The tax penalty cancellation request is discretionary and likely aimed at homeowners who are physically unable to make their payment. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Ventura County | Refer to State. | April 10th remains the 2nd installment deadline. Beginning on April 11, applications for waiver of penalties will be accepted. IF the waiver is granted, the new payment due date will be August 31st. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| California | Yolo County | Refer to State. | Beginning on April 11, people unable to pay on time for reasons related to COVID-19 may submit a request for penalty cancellation online. The tax penalty cancellation request is discretionary and likely aimed at homeowners who are physically unable to make their payment. Refer to State EO N-61-20 for updates regarding waivers. | Refer to State. | ||
| - Colorado | State | No changes at this time. | No changes at this time. | Statewide: E.O. D 2020-022 extends the 2020 BPP filing deadline to June 15, 2020. Also extended to June 15th are the filings for taxable natural resource property (mining), and taxable oil and gas property. Protest period will be adjusted based on this extension. State Assessed Property (e.g. public utilities and rail transportation) filing extension to May 15, 2020. | Counties have the OPTION to waive suspend or waive delinquent interest through April 30, 2020. Your second half payment will then be due by June 15. Full payments remain due by April 30, and payments made after April 30 will still be subject to delinquent interest, unless the Governor extends the Executive Order, or the State Legislature provides statutory relief. (DOR E.O. 2020-031) | 1%/mo interest, no penalties |
| Colorado | Adams County | Interest will be waived on 1st Half payments until April 30, 2020. The 2nd Half is then due June 15, 2020. Full payment deadline remains April 30, 2020. | Refer to State. | |||
| Colorado | Arapahoe County | Extending 2020 PP Declarations deadline per the order to June 15, 2020. | Interest will be waived on 1st Half payments until April 30, 2020. The 2nd Half is then due June 15, 2020. Full payment deadline remains April 30, 2020. | Refer to State. | ||
| Colorado | Boulder County | Deadline for filing declarations has been extended to June 15. | Interest will be waived on 1st Half payments until April 30, 2020. Do NOT pay online or you will be charged interest. The 2nd Half is then due June 15, 2020. Full payment deadline remains April 30, 2020. | Refer to State. | ||
| Colorado | Denver City & Co | Extended the 2020 Personal Property Declaration deadline to June 15, 2020. | Interest will be waived on 1st Half payments until April 30, 2020. The 2nd Half is then due June 15, 2020. Full payment deadline remains April 30, 2020. Refer to website for full press release: https://www.denvergov.org/content/denvergov/en/denver-department-of-finance/our-divisions/treasury-division.html | Refer to State. | ||
| Colorado | Douglas County | Extension for all 2020 PP Declarations to June 15, 2020. https://www.douglas.co.us/assessor/#/ | Interest will be waived on 1st Half payments until April 30, 2020. The 2nd Half is then due June 15, 2020. Full payment deadline remains April 30, 2020. | Refer to State. | ||
| Colorado | El Paso County | Extension for all 2020 PP Declarations to August 1. Assessor waived all penalties and possible arbitrary assessments for all businesses for tax year 2020. https://assessor.elpasoco.com/ | Tax payments of current year taxes will be accepted to September 1, 2020 without penalty. Partial payments of current year taxes will be accepted. | Refer to State. | ||
| Colorado | Jefferson County | BPP protest period will now start on August 3, 2020 and end on August 18, 2020. | Business Personal Property Declaration deadline has been extended to June 15, 2020. | Interest will be waived on 1st Half payments until April 30, 2020. The 2nd Half is then due June 15, 2020. Full payment deadline remains April 30, 2020. | Refer to State. | |
| Colorado | Larimer County | 60-day extension for all 2020 PP Declarations to June 15, 2020. https://www.larimer.org/assessor/business-personal-property | Interest will be waived on 1st Half payments until April 30, 2020. The 2nd Half is then due June 15, 2020. Full payment deadline remains April 30, 2020. | Refer to State. | ||
| Colorado | Montrose County | Will not collect additional fees or interest for the 2019 property taxes due April 30, 2020, if paid in May; however, does not extend to accounts where the taxes are being remitted by a mortgage company. | Refer to State. | |||
| Connecticut | State | The deadlines to file appeals with local Boards of Assessment Appeals (BAAs) are extended to no specific date without penalty. 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 August 15, 2020 without penalty. Those forms are typically mailed out in April and are subject to a 10% penalty if not timely filed. | The deadlines for BAAs to process and hold hearings on assessment appeals are extended to no specific date without penalty. A number of BAAs had already postponed hearings scheduled for March either into April or indefinitely. When hearings are held, they can be accomplished remotely. | Individual municipalities may participate in a Deferment Program which offers eligible taxpayers a deferment of 90-days through July 1, 2020 (E.O. 7S). Eligible taxpayers must document significant economic impact by COVID-19. | 18% annual interest (1-1/2% per month) on late or delinquent payments | |
| Connecticut | Greenwich Town | Adopted Tax Deferment Program which extends the grace period of the July 2020 property tax installment until October 1, 2020. Landlords will need to apply for the Program by July 1, 2020. | 1.5% per month | |||
| Delaware | State | n/a | Varies locally | |||
| District of Columbia | District of Columbia | Due date to file the Income and Expense report has been extended to June 1, 2020. All filers must submit their TY 2021 Income and Expense report electronically at https://www.taxpayerservicecenter.com/income/. First Level Assessment Appeals due date extended to May 15, 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 at https://www.taxpayerservicecenter.com/Assessment_Appeal.jsp. | No changes at this time. | Extended the deadline of the 2020 first-half Tax Year real estate tax payment for improved and occupied hotels and motels. The emergency act provides that the District is permitted not to charge interest or penalties if the first-half payment is made by June 30th. Non-Hotel first-half real estate property tax payment deadline remains March 31st. | 10% penalty on each payment plus 1.5%/mo interest | |
| Florida | State | No changes at this time. | No changes at this time. | Property tax returns for railroad, railroad terminal, private car and freight line and equipment company property will be timely filed if filed by April 15, 2020; otherwise, no changes at this time. | Payments will be considered timely if paid electronically or postmarked by April 15th. | 10% penalty plus 1.5%/mo. Penalty and Interest accrues April. Interest and associated costs for delinquent taxes are determined by the date payment is received by the Tax Collector. The minimum charge of 3% will be collected. Interest accrues up to 1.5% per month (18% annual). Beginning on or before June 1, the Tax Collector is required by law to hold a Tax Certificate Sale. The tax certificate represents a lien on unpaid real estate properties. Interest accrues on the tax certificate from June 1 until the taxes are paid. The amount of the certificate is the sum of the unpaid real estate tax and the non-ad valorem assessment, interest, advertising costs and fees. FLORIDA STATUTE 197.402 and 197.432: Tax Certificates will be sold on all unpaid property taxes 60 days after the date of delinquency. |
| Florida | Clay County | PP Return deadline extended 45 days to May 15th. | Refer to State. | |||
| Florida | Hillsborough County | PP Return deadline extended 30 days to May 1st. | Refer to State. | Refer to State. | ||
| Florida | Marion County | PP Return deadline extended 45 days to May 15th. https://www.pa.marion.fl.us/ | Refer to State. | Refer to State. | ||
| Florida | Palm Beach County | Deadline for all TPP tax returns is May 18, 2020. | Refer to State. | |||
| Florida | Pinellas County | PP Return deadline extended 45 days to May 15th. | Refer to State. | |||
| Florida | Orange County | PP Return deadline extended 45 days to May 15th. | Refer to State. | Refer to State. | ||
| Florida | Seminole County | Granted automatic extension for 2020 TPP tax returns to May 18, 2020. | Refer to State. | |||
| - Georgia | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | Penalty: Charged at a rate of 5% on the 120th day after each due date and will continue to accrue 5% every 120 days after until paid in full or until it reaches to maximum of 20%. Interest: 1% monthly |
| Georgia | Chatham County | No changes at this time. | No changes at this time. | No changes at this time. | Chatham County will not charge penalty or interest on the first installment (due 6/1/2020). Taxes must be paid in full on or before the second installment due date, which will be due in November. | Refer to State. |
| Georgia | Decatur City | n/a | n/a | n/a | The first installment property tax grace period extended to July 15th. Tax bills will be mailed the week of March 30 and 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. | Refer to State. |
| Georgia | Savannah City | n/a | n/a | n/a | City of Savannah will not charge penalty or interest on the first installment (due 6/15/2020). Taxes must be paid in full on or before the second installment due date, which will be due in November. | Refer to State. |
| Georgia | Douglas County | No changes at this time. | Yes until further notice. | No changes at this time. | No changes at this time. | Refer to State. |
| Georgia | Gwinnett County | Annual notice of assessment delayed from April 3, 2020 to May 1, 2020 (or later). Appeal deadline extended to mid-June (45 days from notice date). | Refer to State. | |||
| Hawaii | Hawaii County | n/a | At a rate of 2/3 of 1% each month or a fraction of a month until paid. | |||
| Hawaii | Honolulu County/City | n/a | August payment may be divided into 4 monthly payments (Aug. - Nov.). Coupons will be provided; no penalties or interest for those who take advantage of the additional payment schedule. | 1% / mo. Interest | ||
| Hawaii | Kauai County Tax Collector | n/a | 10% penalty plus 1% / mo. Interest | |||
| Idaho | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 2% of Tax Plus late charge plus 1% Per Month |
| Illinois | State | n/a | 1.5% late fee per month (from day after due date for balance of 30 days). Late fee will increase to 3% for the next 30 days, etc. | |||
| Illinois | Cook County | Cook County taxpayers are strongly encouraged to file appeals online. Property owners can take advantage of online services and information at https://www.cookcountyassessor.com/. | n/a | Refer to State. | ||
| Illinois | Cook County Townships: Barrington, Evanston, New Trier, Norwood Park, Palos, Oak Park, River Forest, Riverside, Rogers Park | Appeals can be filed until May 1, 2020. | Refer to State. | |||
| Illinois | Cook County, Berwyn Township | Appeals can be filed until June 23, 2020. | Refer to State. | |||
| Illinois | Cook County, Bloom Township | Appeals can be filed until October 22, 2020. | Refer to State. | |||
| Illinois | Cook County, Bremen Township | Appeals can be filed until September 11, 2020. | Refer to State. | |||
| Illinois | Cook County, Calumet Township | Appeals can be filed until May 26, 2020. | Refer to State. | |||
| Illinois | Cook County, Cicero Township | Appeals can be filed until August 6, 2020. | Refer to State. | |||
| Illinois | Cook County, Elk Grove Township | Appeals can be filed until July 28, 2020. | Refer to State. | |||
| Illinois | Cook County, Hanover Township | Appeals can be filed until September 17, 2020. | Refer to State. | |||
| Illinois | Cook County, Hyde Park Township | Appeals can be filed until August 14, 2020. | Refer to State. | |||
| Illinois | Cook County, Jefferson Township | Appeals can be filed until September 17, 2020. | Refer to State. | |||
| Illinois | Cook County, Lake Township | Appeals can be filed until October 9, 2020. | Refer to State. | |||
| Illinois | Cook County, Lake View Township | Appeals can be filed until July 20, 2020. | Refer to State. | |||
| Illinois | Cook County, Lemont Township | Appeals can be filed until July 2, 2020. | Refer to State. | |||
| Illinois | Cook County, Leyden Township | Appeals can be filed until July 14, 2020. | Refer to State. | |||
| Illinois | Cook County, Lyons Township | Appeals can be filed until July 25, 2020. | Refer to State. | |||
| Illinois | Cook County, Maine Township | Appeals can be filed until August 11, 2020. | Refer to State. | |||
| Illinois | Cook County, Niles Township | Appeals can be filed until October 11, 2020. | Refer to State. | |||
| Illinois | Cook County, North Chicago Township | Appeals can be filed until October 21, 2020. | Refer to State. | |||
| Illinois | Cook County, Northfield Township | Appeals can be filed until August 28, 2020. | Refer to State. | |||
| Illinois | Cook County, Orland Township | Appeals can be filed until August 1, 2020. | Refer to State. | |||
| Illinois | Cook County, Palatine Township | Appeals can be filed until June 10, 2020. | Refer to State. | |||
| Illinois | Cook County, Proviso Township | Appeals can be filed until August 20, 2020. | Refer to State. | |||
| Illinois | Cook County, Rich Township | Appeals can be filed until September 27, 2020. | Refer to State. | |||
| Illinois | Cook County, Schaumburg Township | Appeals can be filed until September 8, 2020. | Refer to State. | |||
| Illinois | Cook County, South Chicago Township | Appeals can be filed until October 27, 2020. | Refer to State. | |||
| Illinois | Cook County, Stickney Township | Appeals can be filed until July 16, 2020. | Refer to State. | |||
| Illinois | Cook County, Thornton Township | Appeals can be filed until September 1, 2020. | Refer to State. | |||
| Illinois | Cook County, West Chicago Township | Appeals can be filed until July 8, 2020. | Refer to State. | |||
| Illinois | Cook County, Wheeling Township | Appeals can be filed until June 19, 2020. | Refer to State. | |||
| Illinois | Cook County, Worth Township | Appeals can be filed until July 11, 2020. | Refer to State. | |||
| Illinois | DuPage County | Application available to request waiver of interest penalties for late payments of the first installment of property taxes, which are due June 1; will be postponed until Sept. 1, 2020 for property owners who meet certain criteria. https://www.dupageco.org/treasurer/ | Refer to State. | |||
| Illinois | Kane County | 2019, payable 2020, tax bills will be mailed by May 1, 2020. First installment will be due on or before June 1st and second installment will be due on or before September 1, 2020. Those adversely affected by COVID-19, late penalty fees for first installment payments made on or before July 1, 2020, will be waived. | Refer to State. | |||
| Illinois | Lake County | Property owners may pay their property taxes using a deferred payment plan without penalty: https://www.lakecountyil.gov/CivicAlerts.aspx?AID=2310 | Refer to State. | |||
| Illinois | McHenry County | Estimate that the current taxes (2019 payable in 2020) will be available on line by mid May. The due dates will be June 15 & September 15, 2020. | Refer to State. | |||
| Illinois | St. Clair County | 1st & 2nd installment due dates are tentatively scheduled to be extended until July 30 & September 30. | Refer to State. | |||
| Indiana | State | Property tax incentive application deadline extended to June 15, 2020. Executive Order 20-12 suspends the deadline for submitting property tax exemption applications under IC 6-1.1-11-3 and IC 6-1.1-11-3.5 from April 1, 2020, until June 30, 2020. Under IC 6-1.1-15-1.1(b)(2), the last day for counties to mail the Notice of Assessment (Form 11) is April 30 for an appeal deadline of June 15 of the assessment year. If the Notice of Assessment is mailed by the county on or after May 1 of the assessment year, the appeal filing deadline is June 15 of the year in which the tax bill is mailed by the county treasurer. In other words, if the Notice of Assessment is mailed on or May 1, 2020, the appeal filing deadline would be June 15, 2021. | No changes at this time. | PP Return deadline for 2020 extended to June 15, 2020. (E.O.#20-23) | Pay on or before July 10th without penalty (Property taxes remain due on May 11, 2020, however counties are to waive penalties on payments made after May 11, 2020, 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 last day for county treasurers to mail the 2019-Pay-2020 tax bills is 4/15/20. (E.O.#20-005) | 5% of the unpaid tax if paid within 30 days, 10% after 30 days |
| Indiana | Marion County | Business Personal Property Forms: DEADLINE EXTENDED to June 14th. https://www.indy.gov/agency/marion-county-assessors-office | Refer to State. | |||
| Indiana | Newton County | Assessor's office staff will assist over the phone. | PP Return deadline for 2020 extended to June 15, 2020. (E.O.#20-23). No additional extensions will be granted. | Refer to State. | Refer to State. | |
| Iowa | State | Board of Review (BOR) filing extension to June 5, 2020. | No changes at this time. | n/a | The Governor has passed an amendment which defers payment options. Penalties and interest will be suspended till May 27, 2020. | 1.5%/mo penalty. |
| Kansas | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 11%/yr penatly for RE and 6%/yr for PP for taxes > $10,000 |
| Kentucky | State | Formal BOAA appeal deadline extended to July 21st across all jurisdictions unless another extension is requested or deemed appropriate. | Informal appeal period may experience delays. | BPP tax return (form 62A500) filing deadline has been extended to July 15, 2020. Department of Revenue, Office of State Valuation, is accepting requests for a 30-day extension to May 30th. | Extending the last day to pay before placing a lien on the property to May 15. Relief of penalty and interest may be provided on a case-by-case basis. | Penalty: 5% after 1/1; 10% after 2/1. 10% sheriff's fee after 2/1 Interest: 1% monthly interest after April 15th |
| Louisiana | State | No changes at this time. | Tax Commission has suspended and continued without date all appeal hearings. | PP Renditions must be filed by April 1 of each year; however, this deadline is suspended until at least April 30, 2020. (EO JBE 2020-41) | No changes at this time. | 1% per month |
| Louisiana | Calcasieu Parish | Extended all LAT deadlines (RE & BPP) to May 1st. | Refer to State. | Extended all LAT deadlines (RE & BPP) to May 1st. | No changes at this time. | Refer to State. |
| Louisiana | Orleans Parish | No changes at this time. | Refer to State. | Extended LAT-5 deadline to May 1st. | No changes at this time. | Refer to State. |
| Louisiana | Ouachita Parish | No changes at this time. | Refer to State. | PP Return Filing Deadline extension 30-days to May 1st | No changes at this time. | Refer to State. |
| Louisiana | St. Tammany Parish | No changes at this time. | Refer to State. | Extended LAT-5 deadline to May 15th. | No changes at this time. | Refer to State. |
| Maine | State | Exemption deadlines extended to either the commitment date of the municipality (the date set each year, usually in July, when the Tax Assessors commit the town’s assessment roll to the Tax Collector to allow for the receipt of payment), or 30 days after the termination of the Governor’s Proclamation of Civil Emergency, whichever comes first. Annual Current Use Taxation Program application deadlines are extended to July 1, 2020. | The rate of interest that shall apply to taxes that become delinquent during a particular taxable year is determined by the municipality up to the maximum rate of interest. The 2014 maximum rate of interest is 7%. | |||
| Maryland | State | Income Questionnaire due date has been extended to July 15, 2020. | MD Tax Court (MTC) has cancelled all hearings through June 5, 2020. The hearings will be rescheduled in due course. https://taxcourt.maryland.gov/ | Maryland State Department of Assessments and Taxation (SDAT) extended Personal Property Return filing date from April 15th to July 15th for all entities. Income Questionnaire due date has been extended to July15th. | No changes at this time. | Interest Beginning October 1 |
| Massachusetts | State | Regarding the Appellate Tax Board (ATB): All motion hearings are suspended until further notice. Hearings scheduled for the next several weeks have been continued for approximately three months. Parties with extenuating circumstances who wish to be heard prior to that time should arrange with the Clerk’s office for a telephonic status conference. Pleadings, briefs, and other documents may be filed by mail or by email to the Clerk’s office. | $5 demand fee plus 1.17% interest | |||
| Massachusetts | Acton Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. | Refer to State. | |||
| Massachusetts | Amherst Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Andover Town | Due date extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Attleboro City | Due date extended to May 15, 2020. Applications for exemptions is extended to May 15, 2020. | Refer to State. | |||
| Massachusetts | Auburn Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Avon Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. | Refer to State. | |||
| Massachusetts | Barnstable Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Bellingham Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Boston City | Due date extended from May 1 to June 1, 2020. The city is also waiving interest on late property tax and motor vehicle excise tax payments until June 30, 2020. | Refer to State. | |||
| Massachusetts | Braintree Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Brockton City | Due date extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Brookline Town | Deferral of payments adopted till June 30, 2020. | Refer to State. | |||
| Massachusetts | Burlington Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Cambridge City | Due date extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Chelmsford Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Chelsea City | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Chicopee City | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. | Refer to State. | |||
| Massachusetts | Fall River City | Due date extended to May 15, 2020. Applications for exemptions is extended to May 15, 2020. | Refer to State. | |||
| Massachusetts | Framingham City | Penalties and interest will be waived till June 30, 2020. | Refer to State. | |||
| Massachusetts | Grafton Town | RE & PP tax bills has been extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Malden City | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Mansfield Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Medford City | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Nantucket Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Needham Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Peabody City | Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Pittsfield City | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. | Refer to State. | |||
| Massachusetts | Quincy City | Due date extended to June 1, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Reading Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Salem City | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Saugus Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Somerville City | Due date for Fiscal Year 2020 Quarter 4 taxes is extended from May 1st to June 1st. Penalties and interest will be waived till June 29th. | Refer to State. | |||
| Massachusetts | Springfield City | Due date extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Tewksbury Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. | Refer to State. | |||
| Massachusetts | Wakefield Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Waltham City | If you have ability to pay on or before the May 1st deadline, please do so. Otherwise, late charges will not be assessed provided you pay on or before June 1, 2020. | Refer to State. | |||
| Massachusetts | Wareham Town | Due date extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Watertown Town | Due date extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Wellesley Town | Due date extended to June 1, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | West Springfield Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Westborough Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Westfield City | Due date extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Weymouth Town | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. Applications for exemptions is extended to June 1, 2020. | Refer to State. | |||
| Massachusetts | Woburn City | Due date extended to June 1, 2020; as well as waiving all late fees and interest as long as they are paid by June 30, 2020. Filing of exemptions and deferment applications also applies. | Refer to State. | |||
| Massachusetts | Worcester City | Due date extended to June 1, 2020. Penalties and interest will be waived till June 30, 2020. | Refer to State. | |||
| Michigan | State | Executive Order 2020-87 extends deadline to file a petition with the Michigan Tax Tribunal to July 31, 2020, for some property classifications. | No changes at this time. | No changes at this time. | Executive Order 2020-14, extends the deadline for residents to pay back property taxes and avoid foreclosure. The tax foreclosure deadline moves from March 31, 2020 to May 29, 2020, or thirty days after the state of emergency is terminated, whichever occurs first. | Review tax bill for specifics on penalties, as specifics may vary by jurisdiction. In some jurisdictions, after September 14 the first billing begins to accumulate 1% month up to 6%. As of March 1, any billing not paid becomes delinquent. Thereafter, 1% per month plus a 4% fee is due. Check with County Treasurers for specifics. |
| Minnesota | State | Appeal deadline has been extended to May 30th for all counties. | No changes at this time. | n/a | Individual jurisdictions may offer penalty relief for qualifying taxpayers. Contact jurisdiction for more information. | 4% penalty to 12% by 2nd install deadline |
| Minnesota | Aitkin County | Penalties will be waived for payments received by June 30, 2020. This forgiveness does not apply to properties which are escrowed, utilities, or railroads. | Refer to State. | |||
| Minnesota | Beltrami County | Small businesses may apply for abatement of penalty by July 15, 2020. Form must be returned with property tax payment. | Refer to State. | |||
| Minnesota | Blue Earth County | Health Pandemic Abatement policy approved to waive late property tax payment penalties for qualifying county taxpayers to July 15, 2020. Applications must be received no later than May 15, 2020. | Refer to State. | |||
| Minnesota | Brown County | Application for abatement of penalty available for qualifying taxpayers. Reviewed on a case-by-case basis. | Refer to State. | |||
| Minnesota | Carver County | 30-day penalty waiver available for qualifying taxpayers; contact county for more information. | Refer to State. | |||
| Minnesota | Cass County | 1st half tax payments on real and personal property will not incur penalties on payments received on or before July 15, 2020. | Refer to State. | |||
| Minnesota | Chisago County | County will abate penalty on 2020 first half taxes paid by July 15, 2020. | Refer to State. | |||
| Minnesota | Crow Wing County | Application for penalty waiver available for qualifying taxpayers. Reviewed on a case-by-case basis. https://www.crowwing.us/90/Land-Services | Refer to State. | |||
| Minnesota | Dakota County | Property tax deadline extended through July 15 for qualifying taxpayers. https://www.co.dakota.mn.us/HomeProperty/Paying | Refer to State. | |||
| Minnesota | Dodge County | Application for abatement of penalty available for qualifying taxpayers. Reviewed on a case-by-case basis. | Refer to State. | |||
| Minnesota | Fillmore County | County will abate penalty on 2020 first half taxes paid by July 15, 2020 for those with undue hardship. | Refer to State. | |||
| Minnesota | Freeborn County | County will abate penalty on 2020 first half taxes paid by July 15, 2020 for those with undue hardship. | Refer to State. | |||
| Minnesota | Goodhue County | Applications for Property Tax Abatement of Penalty must be received by May 31, 2020. Details at https://www.co.goodhue.mn.us/649/Finance-Taxpayer-Services. | Refer to State. | |||
| Minnesota | Hennepin County | Penalty relief for certain taxpayers who make the May 15, 2020 payment on or before July 15, 2020. | Refer to State. | |||
| Minnesota | Hubbard County | Payments postmarked until the 15th of July will be accepted without penalty (Utilities and Leased properties are not affected). | Refer to State. | |||
| Minnesota | Kandiyohi County | County will abate penalty on 2020 first half taxes paid by July 15, 2020. | Refer to State. | |||
| Minnesota | Lyon County | Reduced penalty schedule to 1% between 5/16-6/30/2020 and 2% between 7/1-7/31/2020. Does not apply to energy production, utility, railroad real and personal property. Consideration will be considered case-by-case. | Refer to State. | |||
| Minnesota | Mahnomen County | County will abate penalty on 2020 first half taxes paid by July 15, 2020. | Refer to State. | |||
| Minnesota | Meeker County | Reduced penalty schedule to 1% between 5/16-6/30/2020 and 2% between 7/1-7/31/2020. | Refer to State. | |||
| Minnesota | Nicollet County | Penalties will be waived for payments received by July 15, 2020. This forgiveness does not apply to properties which are escrowed, utilities, or have a total annual tax bill over $100,000. | Refer to State. | |||
| Minnesota | Olmsted County | Penalty relief for certain taxpayers who make the May 15, 2020 payment on or before July 15, 2020. This does not apply to property taxes paid by escrow. | Refer to State. | |||
| Minnesota | Pine County | Reduced penalty schedule to 1% between 5/16-6/30/2020 and 2% between 7/1-7/31/2020 for all property types. | Refer to State. | |||
| Minnesota | Pope County | County will abate penalty on 2020 first half taxes paid by July 15, 2020. | Refer to State. | |||
| Minnesota | Ramsey County | Deadline for first half property tax payments has been extended to July 15, 2020 for qualifying property owners. | Refer to State. | |||
| Minnesota | Roseau County | County will abate penalty on 2020 first half taxes paid between May 16, 2020 through July 15, 2020. | Refer to State. | |||
| Minnesota | Sherburne County | Reduce penalties for late payment on all but utility and railroad real and personal property, as follows: • Reduced to 1% the penalty for unpaid taxes between May 16, 2020 and June 30, 2020; and • Reduced to 2% the penalty for unpaid taxes between July 1, 2020 and July 31, 2020. | Refer to State. | |||
| Minnesota | Sibley County | Qualifying taxpayers may apply for waiver of penalties for late payment of property taxes through July 1, 2020. | Refer to State. | |||
| Minnesota | Stearns County | Penalties will be waived for payments received by July 15, 2020. This forgiveness does not apply to properties which are escrowed, utilities, or have a total annual tax bill over $100,000. | Refer to State. | |||
| Minnesota | Steele County | County will abate penalty on 2020 first half taxes paid by July 15, 2020 for those with undue hardship. | Refer to State. | |||
| Minnesota | Swift County | Reduced penalty schedule to 1% between 5/16-6/30/2020 and 2% between 7/1-7/31/2020. | Refer to State. | |||
| Minnesota | Todd County | Penalties will be waived for payments received or postmarked on or before June 30, 2020. This forgiveness does not apply to properties which are escrowed, utilities, or have a total annual tax bill over $100,000. | Refer to State. | |||
| Minnesota | Washington County | Deadline for first half property tax payments has been extended to July 15, 2020 for qualifying property owners. https://www.co.washington.mn.us/CivicAlerts.aspx?AID=3010 | Refer to State. | |||
| Minnesota | Watonwan County | Offering a penalty waiver for those taxpayers who qualify. Application must be received by July 15, 2020. | Refer to State. | |||
| Minnesota | Wright County | Penalty for late payment has been reduced on first half property taxes due 5/15/2020: http://www.co.wright.mn.us/DocumentCenter/View/19347/COVID-reduced-penalty-schedule | Refer to State. | |||
| Minnesota | Yellow Medicine County | Offering a penalty waiver until July 15, 2020 for those taxpayers who qualify. Application must be received by June 30, 2020. | Refer to State. | |||
| Mississippi | State | Homestead application extended until May 1, 2020; otherwise, no changes at this time. | No changes at this time. | PP Renditions deadline extended 30 days to May 1, 2020. | Penalty and interest accrual has been suspended effective March 15, 2020 and will continue until the end of the national emergency. | Interest - 1% Per Month After February 1 |
| Missouri | State | No changes at this time. | No changes at this time. | PP Return due date was 3/1 | No changes at this time. | Beginning January 1 interest of 2 % per month accumulative to 18% annually and penalties will begin to accrue. |
| Montana | State | No changes at this time. Timely communication will be provided at MTRevenue.gov. | No changes at this time. | No changes at this time. | No changes at this time. | 2% penalty plus 10%yr/int |
| Nebraska | State | No changes at this time. | No changes at this time. | The return deadline has not been extended; however, the late filing penalties will be waived during all of 2020. Although, interest will be added after 7/15/2020. | No changes at this time. | 14%/yr interest, no penalty |
| Nevada | State | 10% penalty plus 1.5%/mo interest, other minor fees | ||||
| New Hampshire | State | Bureau of Tax and Land Appeals (BTLA) has extended all outstanding mediation deadlines until June 1, 2020. If you have a hearing scheduled in April, the board is continuing your hearing. Appeals will be rescheduled on a priority basis. | n/a | Interest at the rate of 12% per annum shall be charged on all taxes not paid on or before their due dates, or 30 days after mailing, whichever is later. | ||
| New Jersey | State | Local Property Tax appeal filing deadlines applicable to both the NJ Court and NJ County Boards of Taxation are extended to the later of: (a) May 1, 2020, or (b) 30 days following a determination by the Governor that the State of Emergency declared under Executive Order No. 103 has ended. | No changes at this time. | n/a | Executive Order 130 allows municipalities to extend grace period for May 1st property tax payments until June 1, 2020. | |
| New Jersey | Jersey City | Local Property Tax appeal filing deadlines applicable to both the NJ Court and NJ County Boards of Taxation are extended to the later of: (a) May 1, 2020, or (b) 30 days following a determination by the Governor that the State of Emergency declared under Executive Order No. 103 has ended. | No changes at this time. | n/a | 5% penalty plus 8%/mo > $10,000 int (3% over prime int rate) | |
| New Jersey | Madison Boro - Morris Co | Waiver of interest and penalty on the first $10,000 of delinquent property taxes from 4/9/2020 - 7/31/2020. | ||||
| New Mexico | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | Penalty is1% / mo. Up to 5% plus1% penalty of base tax/mo. |
| New Mexico | Bernalillo County | Delayed the annual April 1 mailing of the notices of value (NOV) statements to property owners, to April 29, 2020, with a deadline to appeal or apply for property tax exemptions no later than May 29, 2020. | Refer to State. | |||
| New York | State | E.O. 202.22 is allowing municipalities, AT THEIR OPTION, to extend the filing of tentative and final assessment rolls otherwise due on or before June 1, 2020, up to 30 days beyond the due date. | E.O. 202.22 allows BAR complaints to be heard remotely by conference call or other similar services. | Deadline for submitting Form RP-575, Annual Report for Electric Generating Facilities is extended to June 30, 2020. https://www.tax.ny.gov/research/property/valuation/utilities/egf.htm | No changes at this time. | 1%/month |
| New York | Buffalo City | No changes at this time. | Any scheduled meetings, events or hearings will be rescheduled and there will be no late fees or fines attached to any matter relating to a hearing that has to be rescheduled for this reason. | No changes at this time. | No changes at this time. | Refer to State. |
| New York | Nassau | RE appeal deadline was extended to April 2nd. ARC agreed to provide a grace period for filing a grievance until Thursday, April 30th. Town is now considering an extension beyond the April 2nd extension. Authorizations can be in electronic format. | No changes at this time. | No changes at this time. | School tax payment extended to 6/1/2020 for real estate 2nd installment payment. County extension to pay property taxes without interest or penalties to 6/11/2020. | Refer to State. |
| New York | New Rochelle City | School tax payment extended to May 31st; although, taxpayers are still encouraged to pay in April if possible. | City and County - 2% per month; City School District - 2% per month until June 19, 2020 then additional 5% if paid after June 19, 2020. | |||
| New York | New York City (Manhattan, Queens, Bronx, Brooklyn, Staten Island) | No changes at this time. | No changes at this time. | No changes at this time. | For any businesses, experiencing hardships directly related to COVID-19, the Mayor has directed the Commissioner of Finance to waive penalties. However, advised Businesses should pay their taxes on time. | 18% per annum if value is > $250,000 |
| New York | Westchester County | Towns & Cities within County allowed to waive penalties for late payment of County taxes. RE assessed by Towns, late payment penalties are waived up to 7/15/2020. RE assessed by Cities, late payment penalties are waived provided certain criteria is met. (E.O. 202.22) | ||||
| North Carolina | State | The Department will waive any Late Action Penalties assessed against taxpayers that have been affected by COVID-19 (“Affected Taxpayers”). The waiver for Affected Taxpayers will apply to Late Action Penalties for deadlines occurring between March 15,2020, and March 31, 2020. To qualify for the waiver, an Affected Taxpayer must file the return, pay the tax, obtain the license, or receive an extension on or before April 15, 2020. | No changes at this time. | The Public Service Company Annual Reports for Ad Valorem Tax Valuation to the North Carolina Department of Revenue has been extended from March 31st to until April 30th. Extension of Local NC County Returns is under discussion. The Department will waive any Late Action Penalties assessed against taxpayers that have been affected by COVID-19 (“Affected Taxpayers”). The waiver for Affected Taxpayers will apply to Late Action Penalties for deadlines occurring between March 15,2020, and March 31, 2020. To qualify for the waiver, an Affected Taxpayer must file the return, pay the tax, obtain the license, or receive an extension on or before April 15, 2020. | The Department will waive any Late Action Penalties assessed against taxpayers that have been affected by COVID-19 (“Affected Taxpayers”). The waiver for Affected Taxpayers will apply to Late Action Penalties for deadlines occurring between March 15,2020, and March 31, 2020. To qualify for the waiver, an Affected Taxpayer must file the return, pay the tax, obtain the license, or receive an extension on or before April 15, 2020. | Interest - 2% Through February 1 |
| North Carolina | Cumberland County | Extended the deadline to June 30, 2020 for all individual and business personal property tax listings without late listing penalty. | Refer to State. | |||
| North Carolina | Mecklenburg County | IF the taxpayer meets specific requirements, a waiver will be given and an extension granted to July 15, 2020 for BPP Listings. | Refer to State. | |||
| North Dakota | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 1st half - penalty:- 3% if paid after March 1; 6% if paid after May 1; 9% if paid after July 1; 12% if paid after October 15; 2nd half - penalty:-6% if not paid by October 15; Interest - 12% per annum. |
| Ohio | State | Each jurisdiction may determine whether they will extend the deadline or not following the Governor's signing of a bill to extend deadline from 3/31 to the date the period of emergency ends or July 30, 2020, whichever is sooner. Unless Jurisdiction clearly states they are extending the deadline, the 3/31 deadline will be observed. | No changes at this time. | No changes at this time. | No changes at this time. | If 1st half payment is late Penalty - 10%; if 2d half payment is late, an additional 10% penalty. Interest Determined by Commissioner Each Year. |
| Ohio | Cuyahoga County | No changes at this time. | No changes at this time. | No changes at this time. | 2019 Second Half Real Estate tax deadline has been extended to August 13, 2020. For more details related to foreclosures, existing delinquent payments, or other tax payment information visit https://treasurer.cuyahogacounty.us/en-US/home.aspx. | Refer to State. |
| Ohio | Delaware County | Deadline for real-property tax collections has been moved from July 10, 2020, to August 20, 2020. Deadline for manufactured-home tax collections has been moved to August 31, 2020. | Refer to State. | |||
| Ohio | Franklin County | Due date for 2nd half real estate property taxes extended to August 5, 2020. Tax bills not paid by August 5th will have 5% interest added to total balance due. Taxes not paid by August 16th will have 10% interest added to total balance due. | Refer to State. | |||
| Ohio | Hamilton County | 2nd half 2019 RE tax payments due 7/17/2020. | Refer to State. | |||
| Ohio | Montgomery County | Board of Revision (BOR) has been extended to 23 days after the governor’s state of emergency declaration expires, or after July 31, whichever is sooner. The governor has not announced an expiration date for his declaration. | BOR hearings originally scheduled for April are cancelled and will be rescheduled at a future date. | 2nd half 2019 RE tax payments due 8/14/2020. | Refer to State. | |
| Oklahoma | State | No changes at this time. | No changes at this time. | No changes at this time. | Governor Stitt and State Auditor Byrd have requested that all county treasurers in the State of Oklahoma extend the ad valorem tax payment deadline until April 30, 2020. They also recommended that the county treasurers notify all citizens, individual and corporate, that all penalties and interest will be waived for ad valorem tax payments remitted by April 30, 2020. | 1.5% penalty of base tax/mo. Penalty is not assessed until August lien notice fee ($5.50) and then September lien publication penalty ($9.75). |
| Oklahoma | Cleveland County | Adopted Governor recommendation to extend the 2nd installment ad valorem tax payment deadline until April 30, 2020. | Refer to State. | |||
| Oklahoma | Comanche County | Adopted Governor recommendation to extend the 2nd installment ad valorem tax payment deadline until April 30, 2020. | Refer to State. | |||
| Oklahoma | Grady County | Adopted Governor recommendation to extend the 2nd installment ad valorem tax payment deadline until April 30, 2020. | Refer to State. | |||
| Oklahoma | Love County | Rendition deadline extended to April 30, 2020. | Refer to State. | |||
| Oklahoma | Oklahoma County | 15 day buffer. | No changes at this time. | No changes at this time. | Adopted Governor recommendation to extend the 2nd installment ad valorem tax payment deadline until April 30, 2020. | Refer to State. |
| Oklahoma | Pittsburg County | 2nd installment extended to April 30, 2020. | Refer to State. | |||
| Oklahoma | Tulsa County | 15 day buffer. | No changes at this time. | No changes at this time. | Adopted Governor recommendation to extend the 2nd installment ad valorem tax payment deadline until April 30, 2020. | Refer to State. |
| Oklahoma | Woodward County | 2nd installment tax payment deadline extension to April 30th. | Refer to State. | |||
| Oregon | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 1 1/3% per month |
| Pennsylvania | State | No changes at this time. | Court closures may cause delays with scheduling, status conferences, and other non-hearing related motions. | No changes at this time. | Governor signed bill which gives taxing districts the OPTION to waive late fees and penalties for property taxes paid by December 31, 2020 (Senate Bill 841). | 10% Penalty, through 12/31 of CY; after 12/31 handled by tax claim office |
| Pennsylvania | Allegheny County | All civil matters involving court argument are stayed except for emergency injunctions related to public health or property issues. Court filing deadlines are extended as well. Timely updates can be found here: https://mobile.twitter.com/pacourts | Administrative hearings and court hearings related to assessment matters are stayed through May 8th (at the earliest). | County Tax Discount extended to April 30th. All payments received or postmarked by Thursday April 30th will be eligible for a 2% discount. Full Gross (Face) Payment deadline extended to May 31st. Delinquent Tax period begins June 1st w/ penalty of 5%. Encouraging taxpayer to pay online or by mail. | Refer to State. | |
| Pennsylvania | Allentown City | Extending the discount period for city real estate taxes to August 31. Eligible for 2% discount on the tax portion of the 2020 real estate tax bill if paid prior to August 31, 2020. | Refer to State. | |||
| Pennsylvania | Chester County | Chester County will waive any fees or penalties on taxes paid in their entirety by July 31, 2020. Residents of municipalities that contract with the County Treasurer’s Office should check to see if their municipality is enacting the option to extend the deadline for payment of municipal taxes. | Refer to State. | |||
| Pennsylvania | East Goshen Township | Extended the 2% discount period for unpaid 2020 Township RE bills through August 31, 2020. Will waive the 10% late penalty for RE taxes paid between 9/1 - 12/31/2020. | Refer to State. | |||
| Pennsylvania | Erie City | Extending the 2% discount for city property taxes until April 30 (previously March 31) and the non-discount due date to June 30 (previously May 31). | Refer to State. | |||
| Pennsylvania | Lancaster City | Installment payers: • 2nd installment due date moved to 8/31 • 3rd installment due date moved to 11/30 Regular payers: • 2% discount period extended to 8/31 • Base payment period moved to 9/1 through 12/31 • Eliminated 10% penalty period completely If any taxpayer pays at the base amount during the extended discount period, the over-payment amount will be refunded. | Refer to State. | |||
| Pennsylvania | Philadelphia City | No changes at this time | No changes at this time. | 2020 real estate tax payment deadline is extended to April 30, 2020. Real estate penalty and interest is waived if payment made by the April 30 deadline. Deadline to apply for an installment plan is extended to April 30, 2020. | Refer to State. | |
| Pennsylvania | Wilkes-Barre City | Full payment: June 4; Second installment: May 3; Third installment: June 4; Fourth installment: July 3. https://www.wilkes-barre.city/tax-office/pages/city-tax-collection-dates | Refer to State. | |||
| Pennsylvania | York City | Extending the 2% discount for city property taxes until May 15 (previously April 15). | Refer to State. | |||
| Rhode Island | State | Not More Than 18% Yearly - Percentages Vary By Municipality | ||||
| Rhode Island | Providence City | City will accept all non-escrowed and current-taxpayer 4th quarter tax payments until June 30th without 4th quarter interest or penalty. All residents who are able to are encouraged to pay their taxes via mail or online. http://www.providenceri.gov/tax-collector/ | 1% per month from July of the fiscal year | |||
| Rhode Island | Warwick City | New payment deadlines for real estate, personal property and motor vehicle taxes are extended until May 15, 2020. | Refer to State. | |||
| South Carolina | State | PT100 and PT300 forms originally due on April 30th have been extended to June 1st | 3% penalty January 16-February 1. Additional 7% penalty February 2-March 16. March 17 Additional five percent (5%) penalty plus collection costs. | |||
| South Dakota | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 10% penalty assessed |
| Tennessee | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 1/2% penalty on March 1st 1% interest as of the first day of each succeeding month |
| Texas | State | May 15th or 30 days after the Notice is mailed. Many jurisdictions are expecting a delay in issuing notices which will postpone the appeal filing deadline based on the 30-day term. | Hearing delays based on postponement of notice issuance and appeal filing deadlines. | Appeals to District Court – House Bill 861 allows owners who appeal their cases to district court to pay amount of tax not under dispute prior to the delinquency date and proceed to court. When the case is determined, if the final tax is more than originally tendered, they have until the end of the current month to pay any additional tax due without incurring penalty or interest. If there is not 21 days remaining in the current month, the delinquency date is the end of the following month. | For corrected tax bills for taxes that are already paid from original tax bills and tax bills based on original certified appraisal roll for taxing units: 6% for the first month, then 1% each month afterwards until 12%. For tax bills mailed in taxing unit that adopted split payment option, 12% on second half, beginning July 1. Accrues up to 20% penalty for attorney fees (if applicable) after notice sent giving 21 days to the first day of next month. 1% for each calendar month or portion thereof that taxes are unpaid. No maximum. | |
| Texas | Bastrop County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Bell County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Bexar County | Refer to State. | Chief Appraiser is granting an automatic deadline extension to May 15th. | Refer to State. | ||
| Texas | Brazoria County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Chambers County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Collin County | Mailing date delayed until May 15, 2020. Protest deadline for notices mailed May 15th will be June 15th. BPP Mailing date will trail real estate notices by two to four weeks. BPP protest deadline will be 30 days after the date BPP appraisal notices are mailed. | ARB preliminary schedule is to begin hearings around July 6th. | Rendition deadline extended to May 15th. "Qualified Agricultural Land (Open-Space Land)" application deadline is extended to June 1. | Refer to State. | |
| Texas | Dallas County | Dallas County will issue values May 15th, with filing deadline of June 15th. | All renditions postmarked by May 15th will be considered timely regardless if you requested an extension by April 15th or not. Freeport exemption deadline has been pushed back to June 15th with no penalties. Freeport apps postmarked after June 15th will not be considered. DCAD does not require a notarized Freeport affidavit with the taxpayer’s signature. | Refer to State. | ||
| Texas | Denton County | May 31st or 30 days after the Notice is mailed. | Refer to State. | |||
| Texas | Ellis County | County Commissioners Court recommends immediate action to FREEZE all property tax appraisal valuation in Ellis County at levels set on January 1, 2019. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | El Paso County | Refer to State. | Automatic deadline extension to May 15th for all BPP renditions. | Refer to State. | ||
| Texas | Fannin County | Refer to State. | Automatic deadline extension to May 15th for all BPP renditions. | Refer to State. | ||
| Texas | Galveston County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Gray County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Harris County | Refer to State. | Onsite hearings are being postponed until further notice, but you are encouraged to utilize online options for informal settlements. | 30 day Rendition Extension. Chief Appraiser is granting an automatic extension to May 15 for all business personal property accounts for tax year 2020. If rendition is not filed, filed late or not complete, a 10% penalty may be imposed. | 3-month extension of all 12-month delinquent property tax payment plans. https://www.hctax.net/ | Refer to State. |
| Texas | Hays County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Hunt County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Jefferson County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Marion County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | McLennan County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Milam County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Montgomery County | Refer to State. | 2020 value notices will be sent April 15, 2020. Informal hearing dates are not determined at this time. | Rendition deadline extended to May 15th. | Refer to State. | |
| Texas | Orange County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | San Patricio | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Tarrant County | June 1st or 30 days after the Notice is mailed. | Postponing the hearings scheduled for March & April to later dates to be determined. | If you are unable to file by April 15, TAD will honor an extension to May 15. | Refer to State. | |
| Texas | Travis County | Refer to State. | Rendition deadline extended to May 15th. | Refer to State. | ||
| Texas | Uvalde County | Refer to State. | Rendition deadline extended to May 15th. Homestead Exemption and Ag User Application deadline extended to June 1st. | Refer to State. | ||
| Texas | Webb County | Refer to State. | Rendition deadline extended to May 15th. Exemption filings and Ag Special Valuation deadline extended to May 30th. | Refer to State. | ||
| Texas | Williamson County | Refer to State. | Rendition deadline extension without penalty to May 15th. Freeport application deadline extended to June 15th. | Refer to State. | ||
| Utah | State | Telephone hearings only till further notice. Refer to https://propertytax.utah.gov/. | 1% of Tax Due or $10, Whichever is Greater Taxes not paid by January 31st incur a 2.5% penalty and accrue interest at a rate of 6% above the Federal Discount Rate. Real and personal property may be seized and sold if taxes remain unpaid. | |||
| Utah | Summit County | Extension of the PAYMENT of BPP taxes until August 15, 2020. No interest will accrue during this time. To avoid the penalty, the BPP statement must be filed by the original due date of May 15, 2020. https://summitcounty.org/529/Business-Personal-Property-Tax | Refer to State. | |||
| Vermont | State | 5%/mo penalty | ||||
| Vermont | Montpelier City | 4th installment of Property Taxes for FY2020 from May 15, 2020 to June 15, 2020. | 5% late penalty added after due date if received within 5 business days, after increases to 8%. 1%/mo for 3 months, then interest 1.5%/mo. | |||
| Virginia | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | Varies by jurisdiction |
| Virginia | Albemarle County | Filing due date for business personal property & machinery and tools returns is extended to June 1, 2020. | Payment due dates for real estate, tangible personal property, machinery and tools, and mobile homes are extended to June 30, 2020. Renewal deadline to submit a real estate tax relief application is May 16, 2020. | 10% penalty or $10.00, whichever is greater; 10% monthly interest | ||
| Virginia | Charlottesville City | Penalties and interest on all locality taxes are waived until May 31, 2020. | 10% of the unpaid balance if payment is received after the due date. Interest, at the annual rate of 10% begins to accrue on the remaining unpaid taxes. | |||
| Virginia | Chesapeake City | 4th quarter tax payments for real and personal property due June 5, 2020 have been extended to June 30, 2020. | 10% of the unpaid balance if payment is received after the due date. Interest, at the annual rate of 10% begins to accrue on the remaining unpaid taxes. | |||
| Virginia | Fairfax County | Businesses now have until June 1, to file their personal property with the county. | Real Estate First installment tax payment extended until August 28th. Deadline for seniors and people with disabilities to apply for county tax relief has been postponed to June 1st. | 10% of the amount due; 1% per year will apply. | ||
| Virginia | Fredericksburg City | 2020 reassessment timeline is being revised due to COVID-19. New assessments will be likely mailed in the Fall; specific dates will be posted when available. | 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. | 10% penalty will be added to unpaid balances | ||
| Virginia | Hampton City | Tax payments deadlines have been extended to August 1, 2020 upon APPROVED application. The deadline to apply is May 15th. https://hampton.gov/3715/COVID-19-Tax-Extension | 10% of the unpaid balance if payment is received after the due date. Interest, at the annual rate of 10% begins to accrue on the remaining unpaid taxes. | |||
| Virginia | Henrico County | The tax payment penalties and interest for real estate, personal property, hotel, or meals has been waived through August 5th. | 10% of the amount due; 4% annual rate begins to accrue on the unpaid balance on the first of the month following the due date. | |||
| Virginia | Loudoun County | Personal Property tax deadline extension from May 5 to June 5, 2020. | ||||
| Virginia | Newport News City | Accepting applications for payment arrangements, for the June 5, 2020 payment, if a business has experienced financial hardship due to COVID-19. Application can be found online. https://www.nnva.gov/2560/COVID-19-Payment-Arrangement-Application | penalty 10%, after 1 month interest begins to accrue. | |||
| Virginia | Norfolk City | Penalties and interest for business personal property payments and real estate tax payments will be waived until August 1, 2020. | 10% or $10.00 whichever is greater, and interest is calculated at the rate of 8% per year. | |||
| Virginia | Richmond City | Penalties and interest for business personal property payments and real estate tax payments will be waived until August 14, 2020. For other tax relief details visit http://www.richmondgov.com/Finance/index.aspx. | 10% of the unpaid balance if payment is received after the due date. Interest, at the annual rate of 10% begins to accrue on the remaining unpaid taxes. | |||
| Virginia | Salem City | Personal property taxes were due on May 31 and Real Estate taxes were due on June 5. Both deadlines have been extended to June 30, 2020. | 10% penalty or $10.00, whichever is greater; 10% annual interest | |||
| Virginia | Virginia Beach | The penalties and interest on real estate and personal property tax payments due in June are waived until August 3, 2020. | 10% of the total tax or $10 whichever is greater, but not to exceed the amount of the bill plus interest at 9.6% per year | |||
| Washington | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 1%/mo if nothing paid by 4/30 plus 3% penalty of tax due after 6/1 with 8% tax due if not paid by 12/1 |
| Washington | Clallam County | Deadline remains April 30th. Taxpayers unable to pay 1st half property taxes by April 30 may complete and submit a 2020 Property Tax Extension Application to the Treasurer’s Office by April 30, 2020. | Refer to State. | |||
| Washington | Clark County | Senior citizen and persons with disabilities property tax exemption renewals extended the filing deadline to May 29. | No changes at this time. | BPP forms will be accepted without a late-filing penalty through May 31, 2020. | Extended the property tax due date for individual residential and commercial taxpayers to June 3, 2020. Offering business personal property tax payers the option of payment plans: https://www.clark.wa.gov/treasurer/treasurer-halts-delinquent-tax-collections-and-offers-business-tax-relief [clark.wa.gov]. Taking formal applications from business on Monday March 23, 2020. | Refer to State. |
| Washington | Cowlitz County | Deadline remains April 30, 2020; however, taxpayers can apply by April 30th for an extension or alternate payment options are available at https://www.co.cowlitz.wa.us/2677/COVID-19-Alternative-Payment-Options | Refer to State. | |||
| Washington | Douglas County | Deadline remains April 30, 2020; however, taxpayers can apply by April 30th for a Grace Period Extension or 8-month Payment Plan. | Refer to State. | |||
| Washington | Franklin County | Deadline remains April 30, 2020; however, accepting applications for alternate payment plans: https://www.co.franklin.wa.us/treasurer/paymentplans.php | Refer to State. | |||
| Washington | Garfield County | Deadline remains April 30, 2020. Taxpayers are encouraged to call the Treasurer's Office before April 30th if unable to pay 1st half tax. | Refer to State. | |||
| Washington | Grant County | Deadline remains April 30, 2020; however, accepting applications for alternate payment plans or grace period extension: https://www.grantcountywa.gov/Treasurer/ | Refer to State. | |||
| Washington | Grays Harbour County | Extending the 2020 1st-Half property tax deadline for Residential and Commercial taxpayers to June 1, 2020. Waiving interest and penalty on unpaid property taxes for 31-days; does not apply to any prior year delinquent taxes or mortgage loan servicing companies. | Refer to State. | |||
| Washington | Island County | Deadline remains April 30, 2020; however, accepting applications by April 30th for alternate payment plans: https://www.islandcountywa.gov/Treasurer/Pages/Current-Year-Property-Tax-Payment-Plans.aspx | Refer to State. | |||
| Washington | Jefferson County | Deadline remains April 30th. Taxpayers unable to pay 1st half property taxes by April 30 may complete and submit the Emergency Affected Taxpayer Affidavit to the Treasurer’s Office for review by May 15, 2020; requests a 60-day extension. https://www.co.jefferson.wa.us/1456/COVID-19-and-Property-Taxes | Refer to State. | |||
| Washington | King County | There are various scenarios under WAC 458-14-127 and -14-056 that would allow a late filing on the 2020 AY assessment value. The late filing period for the 2020 closes 4/30/2021. | Individual residential and commercial taxpayers who pay property taxes themselves, rather than through a mortgage lender, can delay payment until June 1, 2020. Banks and other financial institutions still must meet the April 30, 2020 deadline. | Refer to State | ||
| Washington | Kitsap County | Temporarily extending the property tax deadline for residential and commercial taxpayers to May 31st, 2020. Extension does not apply to prior year delinquent taxes or intermediaries, including mortgage loan servicing companies. https://www.kitsapgov.com/treas/Pages/default.aspx | Refer to State | |||
| Washington | Kittitas County | Deadline remains April 30, 2020; however, accepting applications by April 30th for alternate payment plans: https://www.co.kittitas.wa.us/treasurer/COVID-19-tax-relief.aspx | Refer to State | |||
| Washington | Lewis County | Deadline remains April 30, 2020; however, will only assess interest and penalties on any unpaid first half 2020 real and personal property taxes on May 29th, 2020. Waiver does not apply to prior year delinquent taxes or intermediaries, including mortgage loan servicing companies. | Refer to State | |||
| Washington | Mason County | Deadline remains April 30, 2020; however, taxpayers can apply for an Emergency Extension Request Form by April 30th. | Refer to State | |||
| Washington | Pacific County | Will waive interest on your first half payment if postmarked by June 1st, 2020 and will waive interest on your second half payment if postmarked by November 30th, 2020. | Refer to State | |||
| Washington | Pierce County | Due date for filing Personal Property Asset Listings without penalty extended to June 1, 2020. | Individual residential and commercial taxpayers who pay property taxes themselves, rather than through a mortgage lender, can delay payment until June 1, 2020. Banks and other financial institutions still must meet the April 30, 2020 deadline. | Refer to State | ||
| Washington | San Juan County | Three payment plan options available for taxpayers who pay property taxes themselves, not through a mortgage lender: https://www.sanjuanco.com/CivicAlerts.aspx?AID=893 | Refer to State. | |||
| Washington | Skagit County | Deadline remains April 30, 2020; however, accepting applications by April 30th for alternate payment plans: https://www.skagitcounty.net/Departments/Treasurer/main.htm | Refer to State. | |||
| Washington | Skamania County | Deadline remains April 30, 2020; however, Emergency Affected Taxpayer Affidavit available for review by May 7, 2020. | Refer to State. | |||
| Washington | Snohomish County | Individual residential and commercial taxpayers who pay property taxes themselves, rather than through a mortgage lender, can delay payment until June 1, 2020. Banks and other financial institutions still must meet the April 30, 2020 deadline. | Refer to State | |||
| Washington | Spokane County | Individual residential and commercial taxpayers who pay property taxes themselves, rather than through a mortgage lender, can delay payment until June 15, 2020. Banks and other financial institutions still must meet the April 30, 2020 deadline. | Refer to State | |||
| Washington | Thurston County | Individual residential and commercial taxpayers who pay property taxes themselves, rather than through a mortgage lender, can delay payment until June 1, 2020. Banks and other financial institutions still must meet the April 30, 2020 deadline. | Refer to State | |||
| Washington | Walla Walla County | Deadline remains April 30, 2020; however, accepting applications by April 30th for alternate payment plans: https://www.co.walla-walla.wa.us/government/treasurer/forms.php | Refer to State | |||
| Washington | Whatcom County | Individual residential and commercial taxpayers who pay property taxes themselves, rather than through a mortgage lender, can delay payment until June 1, 2020. Banks and other financial institutions still must meet the April 30, 2020 deadline. | Refer to State | |||
| West Virginia | State | 2.5% penatly plus additional 1.5%/mo after 30 days | ||||
| Wisconsin | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | If Installment Delinquent, Entire Tax Due (Sec. 74.47.Wis Stats); Interest: 1% per Month (Imposed by local Treasurer); Penalty: 5% per Month (County Board or any city authorized to sell land for taxes, can impose 1/2% per month for delinquent taxes) |
| Wisconsin | Dane County | Dane County is giving local units of government the OPTION to delay the due date for property taxes to October 1, 2020. Each individual taxing jurisdiction (city, village, or town) needs to pass a resolution similar to Dane County’s before property tax due dates can be pushed back to October 1. | Refer to State. | |||
| Wisconsin | Green Bay City | Dates have been pushed back, but unable to confirm when the Open Book period and BOR will take place. (appeal filing deadline 30 days from Notice, typically 4/1) | No changes at this time. | No changes at this time. | No changes at this time. | Refer to State. |
| Wisconsin | Madison City | At this time, Asmt Notices/Open book are on hold. No definite timeline as of right now. Out of the office until at least April 6th. (appeal filing deadline 30 days from Notice, typically 4/1) | No changes at this time. | No changes at this time. | No changes at this time. | Refer to State. |
| Wyoming | State | No changes at this time. | No changes at this time. | No changes at this time. | No changes at this time. | 1.5%/mo interest unless full tax is paid by December 31 |