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COVID-19:

Pandemic Impact on Property Taxes

As the COVID-19 outbreak increasingly affects local businesses, communities, and school districts across the country, the operations of local taxing jurisdictions are no less impacted. These are unprecedented times, and the changes to business and government operations are continuous and ongoing.

 

POER is closely monitoring the potential impact this pandemic may have to your property taxes, and we are dedicated to providing you with the most current information. Please check back regularly for updates or material changes that may affect property tax deadlines, hearing dates, and/or property tax relief programs announced by local tax jurisdictions.

 

Local Taxing Jurisdiction Updates (Most Recent by Date)*

 

  • (10/13/20) Hawaii | County of Kaua'i & County of Maui -- A 90-day extension has been authorized for the deferral of the 10% penalty for real property taxes that was due on August 20, 2020. The deadline for the County of Kaua'i is now November 18, 2020. The deadline for the County of Maui is now November 19, 2020.

  • (10/08/20) California -- Governor Newsom signed Executive Order N-80-20 giving local governments authorization to halt evictions for commercial renters impacted by the COVID-19 pandemic through March 31, 2021. The City and County of San Francisco opted to extend their commercial eviction moratorium to November 30, 2020, which can be extended again as far as March 31, 2021.

  • (10/06/20) Washington | King, Pierce, and Snohomish Counties -- County officials have announced that the second half of this year's property taxes are due November 2, and that the deadline will NOT be extended. After that date, interest charges and penalties will be added to the tax bill.

  • (09/23/20) Illinois | McHenry County -- The County Board approved a 90-day waiver of late fees and interest on the second installment of property taxes, giving taxpayers until December 15 to pay without penalty. The waiver does not apply to property owners whose taxes are paid through escrow. Taxpayers who miss the September 15 grace period for the first installment, or the December 15 grace period for the second installment, will be responsible for late fees and interest retroactive to the due date.

  • (09/21/20) Minnesota | Dakota County -- The Board of Commissioners approved a property tax penalty abatement for the second half of 2020 property taxes, waiving penalties for late payment through Nov. 16. The penalty relief applies to all non-escrowed residential, vacant rural, open space, apartment, commercial and industrial property. Taxes paid through an escrow service and properties classified as utility, railroad, machinery and transmission lines are excluded from the waiver. Please also see the Hennepin County note regarding MN's statutory dismissal provision.

 

Local Taxing Jurisdiction Updates (by State)*

Alaska

Indiana

Mississippi

South Carolina

California

Iowa

Nebraska

Tennessee

Colorado

Kentucky

New Hampshire

Texas

District of Columbia

Maine

New Jersey

Virginia

Florida

Maryland

New York

Washington

Georgia

Massachusetts

Ohio

Wisconsin

Hawaii

Michigan

Oklahoma

 

Illinois

Minnesota

Pennsylvania

 

* We will continue to add and update to the information below as we become aware of new developments. This information is deemed to be reliable, however, it is not guaranteed or inclusive of all jurisdictions. If you have questions about your property taxes, please visit our Locations or Contact Us pages for contact information.

ALASKA back to top
  • (05/29/20) Municipality of Anchorage -- Real estate tax due dates have been extended by 1 month. The first half installment due date is now July 15, and the second half installment due date is now September 15. This extension only applies to Tax Year 2020.

CALIFORNIA back to top
  • (10/08/20) -- Governor Newsom signed Executive Order N-80-20 giving local governments authorization to halt evictions for commercial renters impacted by the COVID-19 pandemic through March 31, 2021. The City and County of San Francisco opted to extend their commercial eviction moratorium to November 30, 2020, which can be extended again as far as March 31, 2021.

  • (09/01/20) -- Governor Newsom signed Assembly Bill 3088 allowing tenants documenting pandemic-related financial hardships to remain in place without eviction through January 31, 2021. For a COVID-19 related hardship that accrues between September 1, 2020 - January 21, 2020, tenants must also pay at least 25% of the rent due, otherwise a landlord can proceed with an eviction case on or after February 1, 2021.

  • (08/05/20) -- Governor Newsom signed Executive Order N-72-20 temporarily extending the 2-year deadline for the County Boards of Equalization to schedule a hearing, without a waiver, and render final determinations on pending assessment appeals until January 31, 2021.

  • (05/07/20) -- Governor Newsom signed Executive Order N-61-20 on May 6 extending the May 7 business personal property filing deadline to June 1 (since May 31 falls on a Sunday). Included in the executive order is an extension of the penalty waiver for property taxes paid after April 10 for some homeowners and small businesses until May 2021. Be aware this penalty waiver extension does not apply to most commercial real estate.

  • (05/05/20) San Francisco County -- The San Francisco Assessor has announced that the May 7 business personal property filing deadline has been extended to June 1 this year.

  • (05/01/20) San Francisco County -- The Treasurer’s Office in City Hall is scheduled to reopen on May 15. This sets the second installment property tax deadline to May 15. Taxpayers who are unable to pay their property taxes by the deadline, because of the COVID-19 crisis, are encouraged to submit a request for a penalty waiver online. Requests for penalty waivers will not be accepted until May 16 - after the property tax deadline.

  • (05/01/20) San Mateo County and Kern County -- The second installment of property taxes are due May 4.

  • (04/14/20) Alameda County -- The County Treasurer-Tax Collector has announced policies and procedures for the COVID-19 related delinquent property tax penalty & interest waiver. Waiver requests will be reviewed on a case-by-case basis through May 4.

  • (04/14/20) Santa Clara County -- The Department of Tax and Collections website has been updated with information on the process to request a Property Tax Cancellation Form.

  • (04/06/20) -- Some counties are offering potential waivers to penalties for late payments such as Los Angeles County, San Diego County, and San Francisco County. Each county that offers a petition for a waiver due to COVID-19 has their own guidelines. Be sure to check with the local jurisdiction websites for specifics and updates.

COLORADO back to top
  • (07/02/20) Summit County -- The Board of County Commissioners passed a resolution providing that delinquent interest will be waived from June 16 - July 31. This waiver only applies to payments received after June 16, and does not extend to taxes being remitted through a taxpayer's escrow account.

  • (04/13/20) -- Colorado's Governor Polis signed Executive Order #D 2020 031, which authorizes county treasurers to extend the waiver of interest on late payment of property taxes through April 30. Property owners who intended to pay in full on April 30 may still do so or may now choose to pay in two installments. The first half is due April 30 and the remainder is due June 15. Be sure to check with the individual counties for more information.

  • (04/04/20) -- Colorado's Governor Polis signed an Executive Order directing the State Board of Equalization (SBOE) to extend the 2020 personal property filing deadline from April 15 to June 15. The SBOE is further directed to adjust the remainder of the valuation, protest and appeals calendar to accommodate this later filing deadline.

  • (03/31/20) El Paso County -- The County Assessor has extended the 2020 Personal Property Declaration Schedule filing deadline of April 15 to August 1. All penalties and possible arbitrary assessments have been waived for all El Paso County businesses for tax year 2020.

  • (03/24/20) -- Colorado's Governor Polis signed an Executive Order granting County Treasurers the authority to waive delinquent interest on late first half tax payments from March 2 until April 20. Second half payments are due by June 15. Full payments remain due by April 30 and are still subject to delinquent interest. It is up to each County Treasurer to decide whether or not to waive the delinquent first half interest. Be sure to check with the individual counties for more information.

  • (03/20/20) -- Denver Metro counties (Denver, Adams, Arapahoe, Boulder, Broomfield, Douglas, and Jefferson County) have closed their offices to the public, and are available via phone or email. The Colorado Board of Assessment Appeals is conducting hearings over the phone for the time being.

DISTRICT OF COLUMBIA back to top
  • (05/01/20) -- The DC Office of Tax and Revenue has further extended three important deadlines. The tax appeal deadline for First Level Assessment Appeals has now been extended to May 15. The deadline to file the Exempt Property Annual Use Report has been extended to May 15. The Income & Expense filing deadline has been further extended to June 1.

  • (03/30/20) -- The DC Office of Tax and Revenue is waiving the requirement that letters of agent authorization (LOAAs) be notarized, for this appeal season only. The tax appeal deadline is extended from April 1 to April 30. The Income & Expense filing deadline has been extended to April 30. Hotels are allowed to delay first-half tax year 2020 real property tax installment payments to June 30. For the latest visit OTR’s COVID-19 information and guidance webpage. Property inspections (required for mediation) have been postponed until further notice.

FLORIDA back to top
  • (08/05/20) -- Governor DeSantis signed Executive Order 20-179 allowing for Value Adjustment Board (VAB) hearings to be held by telephone or video-conference, and suspending the requirement for an individual to be present in-person.

  • (04/15/20) Bay County -- The Property Appraiser has extended the Tangible Personal Property tax return filing deadline to May 15.

  • (04/08/20) Hillsborough County -- The Hillsborough County Property Appraiser's Office is granting a 30-day extension to file a 2020 tangible personal property return. The deadline to file is now May 1.

  • (04/08/20) Palm Beach County -- The Property Appraiser has extended the Tangible Personal Property tax return filing deadline to May 18.

  • (04/03/20) Orange County -- The Property Appraiser has extended the deadline for commercial property income & expense surveys to May 29, essentially a six-week extension from the standard mid-April deadline.

  • (03/26/20) -- The Florida Department of Revenue has extended the final due date for property tax payments for the 2019 tax year from March 31 to April 15. This extension applies to all 67 Florida counties.

  • (03/25/20) -- Decisions to extend the April 1 deadline to file Tangible Personal Property Returns are being made at the county level. Some, like Osceola County, may be granting an automatic 45-day extension to file TPP returns to May 15, no extension request necessary. Others, like Miami-Dade, are providing a 30-day extension with an additional 15-day extension (45 days total) but taxpayers or preparers must request the extension by April 1. Be sure to check with local County Officials for more information.

GEORGIA back to top
  • (08/18/20) -- The Georgia Department of Revenue issued a bulletin extending the deadline for filing certain ad valorem tax appeals. For notices of assessment that were issued between March 14 and July 13, the 45-day appeal period begins on July 14, making the new appeal deadline August 27.

  • (05/07/20) Cobb County -- The Tax Assessor's Office is scheduling the mailing of commercial (and residential) real property assessment notices for May 21.

  • (04/13/20) Henry County -- Real property assessment notices are not expected to be issued until mid-May.

  • (04/10/20) Hall County -- Mailing of real property assessment notices have been delayed until May 1.

  • (04/10/20) City of Decatur -- The grace period has been extended for paying the first installment of Decatur 2020 property taxes to July 15. Tax bills will be mailed the week of March 30 and due June 1. Penalties and interest will not be applied if the principal is paid by July 15.

  • (04/06/20) Gwinnett County -- The Tax Assessor's Office is currently closed to the public. Most residential and commercial Annual Notices of Assessment typically sent in early April now will be sent May 1.

  • (04/03/20) Chatham County -- According to the Tax Commissioner website, penalty and interest will not be applied to first installment tax bill payments received after the due date of June 1. Additionally, the City of Savannah is also waiving penalty and interest to the first installment property taxes, which are due on June 15. The City will accept partial payment of taxes up to the second installment due date without penalty. To avoid interest or penalty, taxes must be paid in full on or before the second installment due date in mid-November.

  • (03/16/20) Fulton County -- All Board of Equalization, Hearing Officer and Superior Court Hearings will be postponed. For the latest, visit the Fulton County Board of Assessors website.

HAWAII back to top
  • (10/13/20) County of Kaua'i -- The County extended the deadline to pay real property taxes to November 18, 2020. The normal deadline was August 20, 2020. Failure to pay in full by November 18 will result in a 10% penalty.

  • (10/13/20) County of Maui -- Mayor Michael Victorino has authorized an extension to November 19, 2020 for the deferral of the 10% penalty for real property taxes due on August 20, 2020.

  • (05/07/20) City & County of Honolulu -- The City Council announced a resolution allowing property owners to pay their next twice-annual tax bill (due August 20) in four installments, without penalties or interest. Property owners will be issued "coupons" with their August tax bill allowing them to pay on Aug. 20, Sept. 20, Oct. 20 and Nov. 18.

ILLINOIS back to top
  • (09/23/20) McHenry County -- The County Board approved a 90-day waiver of late fees and interest on the second installment of property taxes, giving taxpayers until December 15 to pay without penalty. The waiver does not apply to property owners whose taxes are paid through escrow. Taxpayers who miss the September 15 grace period for the first installment, or the December 15 grace period for the second installment, will be responsible for late fees and interest retroactive to the due date.

  • (06/11/20) Cook County -- A new Illinois law extends the time taxpayers have to pay delinquent Cook County property taxes from nine months to 13 months before being offered to investors in a tax sale.

  • (05/26/20) Cook County -- The County Board approved the plan to waive late fees on property tax payments. Under the relief ordinance, interest penalties for late payments of the second installment of property taxes, normally due August 3, will be postponed until October 1.

  • (05/26/20) Will County -- The County Board approved property tax payment relief by allowing property owners to pay property taxes in four installments instead of two installments. Below is the relief plan payment schedule:

     

    50% of the first installment is due on June 3.

     

    50% (remainder) of the first installment is due on August 3*.

     

    50% of the second installment is due on September 3.

     

    50% (remainder) of the second installment is due on November 3*.

     

    * Note that any unpaid balance remaining after the August 3rd and November 3rd dates will accrue interest.

  • (05/20/20) St. Clair County -- The County Treasurer's Office is delaying the mailing of 2019 real estate property tax bills until June 15. First and second installment due dates are tentatively scheduled to be extended until July 30 and September 30.

  • (05/14/20) Cook County -- The Assessor's suspension of publishing assessment notices and appeal deadlines has been lifted. The current assessment calendar and appeal deadlines for each township are available on the Cook County website.

  • (05/14/20) Lake County -- The County Board passed an ordinance for deferred payment of property taxes without penalties by allowing property owners to pay property taxes in four installments instead of two installments. Below is the deferred payment plan schedule that applies to all property owners.

     

    By June 8 -- 50% of the first installment normally due in full on June 8.

     

    By August 7 -- 50% (remainder) of the first installment normally due on June 8.

     

    By September 8 -- 50% of the second installment normally due in full on September 8.

     

    By November 9 -- 50% (remainder) of the second installment normally due on September 8.

  • (05/01/20) DuPage County -- The County Board is offering 1st half 2019 pay 2020 property tax late payment penalty waiver from June 1 through September 1, based on certain qualifying criteria that requires the filing of an application, which is posted on the DuPage County Treasurer's website. Property taxes paid through escrow are not subject to relief. For now the September 1 deadline for the second installment of property taxes will remain unchanged.

  • (05/01/20) Kane County -- The County Board granted a 30-day waiver of interest penalty for the first installment of property taxes. 2019, payable 2020, tax bills are being mailed May 1. The first installment, due June 1, will be accepted without late penalty interest payments if paid on or before July 1. The second installment is due September 1.

  • (05/01/20) McHenry County -- The County Board approved an ordinance giving taxpayers until September 15, or 90 days after the June 15 tax bill due date, to pay their first installment without penalty. The ordinance only delays late fees on the first installment, and does not apply to property taxes paid through escrow.

  • (04/15/20) Cook County -- The Cook County Assessor's Office announced plans to make adjustments to all properties in Cook County if the economic effects of the COVID-19 pandemic have a significant impact on the property.

  • (03/19/20) Cook County -- The Cook County Assessor’s Office announced today the temporary suspension of assessment notice mailings and appeal deadlines until further notice. Property owners who have already received assessment notices for 2020 can file appeals online. Appeals and exemptions already filed will continue to be processed.

INDIANA back to top
  • (05/05/20) -- The Indiana Governor issued Executive Order 20-23 suspending the May 15 deadline for submitting business personal property returns, compliance statements, and property tax incentive applications until June 15. Written extension requests are not required.

  • (03/20/20) -- The Indiana Governor issued an Executive Order waiving penalties for delinquent non-escrow tax payments. Property taxes remain due on May 11, but may be paid up to July 10, 2020 without penalty. This waiver applies to both real and personal property.

  • (07/02/20) -- Iowa Governor Reynolds has announced the temporary suspension of penalties and interest for delayed property tax payments until July 25th when the State's Proclamation of Disaster Emergency is set to expire.

  • (05/01/20) -- Iowa Governor Reynolds has further extended the period to pay property taxes without accruing late fees. The new deadline is May 27.

  • (04/07/20) -- Order 2020-02 issued by the Iowa Department of Revenue has authorized Boards of Review in each city and county to remain in session until June 15 and extends the time for filing a protest to June 5. Informal appeal deadlines at the assessor-level will remain April 25. Be sure to check with local assessor websites for updates.

  • (04/06/20) Cedar Rapids -- The Cedar Rapids Assessors Office received approval from the Iowa Department of Revenue to extend the time to file formal protests with the local Board of Review to June 5. The previous deadline was April 30. The informal review period has remained unchanged and continues to be held from April 2 to April 25

  • (03/23/20) -- The Iowa Governor has issued a State Public Health Emergency Declaration that suspends the penalties and interest on the collection of property taxes through April 16, or the end of the declaration.

KENTUCKY back to top
  • (05/01/20) -- The Kentucky Department of Revenue has informed Property Value Administrator's across the state of a 60-day extension directive to the 2020 tax calendar. The statutory 2020 Open Inspection Period will now take place from July 6 - July 20. Some PVA Offices have updated their websites with the revised deadlines, but not all.

  • (04/16/20) Fayette County -- The Fayette PVA Office announced changes to the 2020 property tax calendar. Assessment notices will be mailed to property owners on June 8. The new appeal window is June 8 - July 20. All protests must originate online with follow-up occurring by email and telelphone.

  • (04/16/20) Jefferson County -- The Property Value Administrator's Office has delayed the 2020 open inspection period for 60 days. The new appeal window will be July 6 - July 20.

  • (04/06/20) -- The Kentucky Department of Revenue has extended the business personal property return filing deadline from May 15 to July 15.

MAINE back to top
  • (05/08/20) Town of Gorham -- The Town Council has moved the real estate and personal property tax due date for the second installment of the 2019-20 tax bill from May 15 to June 15.

  • (04/22/20) Town of Brunswick -- The Town Council has extended the property tax due date for the second installment of 2019 taxes (normally due April 15) by one month to May 15.

  • (04/22/20) City of South Portland -- The fourth installment property tax due date has been extended to June 1.

  • (04/17/20) City of Portland -- The deadline for real estate and personal property tax payments has been delayed until June 1 with no interest. The City has also chosen to delay Value Change Notices that were scheduled to be sent in May to a future date to be determined.

MARYLAND back to top
  • (05/14/20) -- The Maryland State Department of Taxation has extended the deadline for real property assessment income and expense questionnaires to July 15.

  • (03/24/20) -- The Maryland State Department of Taxation is automatically extending the Annual Report Filing and/or Personal Property Return filing date from April 15 to July 15 for all entities. SDAT will soon provide additional information related to penalty due dates. Offices have been closed to the public, and all in-person real property assessment appeal hearing have been suspended until further notice.

MASSACHUSETTS back to top
MICHIGAN back to top
  • (06/15/20) -- Michigan Governor Gretchen Whitmer signed HB 2677 further extending the property tax appeal deadline to August 31 for the 2020 tax year.

  • (05/18/20) -- Michigan Governor Gretchen Whitmer signed Executive Order 2020-87 extending the May 31 deadline to file an assessment to the Michigan Tax Tribunal for commercial real property, industrial real property, developmental real property, commercial personal property, industrial personal property or utility personal property to July 31. This order applies only to the 2020 tax year.

MINNESOTA back to top
  • (09/21/20) Dakota County -- The Board of Commissioners approved a property tax penalty abatement for the second half of 2020 property taxes, waiving penalties for late payment through November 16. The penalty relief applies to all non-escrowed residential, vacant rural, open space, apartment, commercial and industrial property. Taxes paid through an escrow service and properties classified as utility, railroad, machinery and transmission lines are excluded from the waiver. Please also see the Hennepin County note regarding MN's statutory dismissal provision.

  • (07/13/20) Olmsted County -- The County Board of Commissioners has voted to extend the late payment deadline to December 15. This deadline extension applies both the first half payment of 2020 property taxes and the second half payment. Penalties will not be assessed if the full property tax payment is received by December 15. This extension does not apply to property taxes paid by escrow. Please also see the note in the Hennepin County posting regarding MN’s statutory dismissal provision.

  • (05/13/20) St. Louis County -- The Board of Commissioners approved a property tax hardship penalty waiver for the 2020 first half property taxes due May 15, waiving penalties for late payment through July 15 for eligible property owners. To qualify, property owners must submit an application and prove they've been financially impacted by the pandemic. Applications to abate property tax late payment penalty must be submitted by May 31. Please also see the Hennepin County note regarding MN's statutory dismissal provision.

  • (05/04/20) Dakota County -- The Board of Commissioners approved a property tax penalty abatement for the first half of 2020 property taxes, waiving penalties for late payment through July 15. The penalty relief applies to all non-escrowed residential, agricultural, vacant rural, apartment, commercial and industrial property. Taxes paid through an escrow service and properties classified as utility, railroad, machinery and transmission lines are excluded from the waiver. Please also see the Hennepin County note regarding MN's statutory dismissal provision.

  • (05/01/20) Carver County -- The County Board of Commissioners approved a 30-day penalty waiver process for taxpayers affected by COVID-19 virus applicable to the first half payment of 2020 property taxes due May 15. The penalty waiver must be requested from the Treasurer (contact information in the link above) and submitted with payment by June 15. Please also see the Hennepin County note regarding MN’s statutory dismissal provision.

  • (05/01/20) Washington County -- The County Board of Commissioners approved a 60-day extension for certain property owners to pay the first half of property taxes without penalty. An online lookup tool is available in the link above to help property owners identify if their property qualifies for an extension. First half payments of 2020 property taxes due May 15 will not be assessed penalties if paid by July 15. The extension does not apply to property taxes paid by escrow. Please also see the Hennepin County note regarding MN’s statutory dismissal provision.

  • (04/27/20) Hennepin County -- The County Board of Commissioners passed a resolution allowing for a one-time automatic abatement of property tax penalty imposed between May 15 and July 15 for certain qualified taxpayers. Be sure to refer to county website for listed qualifications. Taxpayers who do not qualify for the automatic penalty abatement may make a written application to the County Auditor, between May 16 and July 15, including the factual basis for the waiver of penalty, which will be reviewed on a case by case basis.
    Please note -- Minnesota law contains a statutory dismissal provision whereby if first half taxes are not paid by May 15, a taxpayer’s property tax appeal is automatically dismissed. This can be an issue if there is a basis for appealing your 2019 EMV assessment and the corresponding property taxes payable in 2020 to the MN Tax Court (the deadline for which has been extended from April 30 to May 30 for this year only).

  • (04/27/20) Ramsey County -- The deadline for payment of first-half property taxes for “qualifying” property owners has been extended from May 15 to July 15. Taxpayers who do not qualify for the automatic penalty abatement will be allowed to submit a written One-Time only application, for the abatement, between May 16 and July 15, which will be reviewed on a case by case basis. Please also see the note in the above Hennepin County posting regarding MN’s statutory dismissal provision.

  • (03/31/20) -- Legislation passed into law allowing the Minnesota Tax Court Petition Deadline to be extended 30 days to May 30, from the normal deadline of April 30. This is applicable to real or personal property taxes payable in 2020 only, and based on the 2019 valuation.

MISSISSIPPI back to top
NEBRASKA back to top
  • (05/15/20) -- The Nebraska Governor has issued an Executive Order waiving interest on personal property returns that are filed after the May 1 deadline, but before July 15.

NEW HAMPSHIRE back to top
  • (04/08/20) -- The Governor of New Hampshire issued Emergency Order #25 authorizing Municipalities and Counties to waive interest charged on late property tax payments during the declared state of emergency. First half and first quarter installment tax bills are due July 1. It will be important to check with local cities and towns websites for specifics and updates.

NEW JERSEY back to top
  • (05/29/20) -- Governor Murphy signed legislation (A4157) extending the property tax appeal deadline to July 1, and the deadline for county boards of taxation to render decisions in tax appeal cases to September 30. The bill applies retroactively to April 1.

  • (04/28/20) -- Governor Murphy signed an Executive Order allowing municipalities to extend the grace period for quarterly property tax payments due May 1 to June 1.

  • (04/27/20) -- A supplemental order further clarifies that appeal deadlines will be extended to the later of: (a) 45 days from the date that the bulk mailing of notices of assessment is completed in the taxing district, or (b) 30 days following the end of the Governor's declared State of Emergency.

  • (03/20/20) -- Tax appeal deadlines before the County Boards of Taxation and the New Jersey Tax Court have been postponed to at least May 1st. For the latest visit the New Jersey Division of Taxation website.

NEW YORK back to top
  • (06/01/20) -- New York's Governor Cuomo issued Executive Order #202.32 which extends the period for paying property taxes by 21 days without interest or penalties in 70 villages across the state, one city and Suffolk County.

  • (04/22/20) -- New York's Governor Cuomo issued Executive Order #202.22 giving each town the right to move the May 25 appeal deadline to June 15. However, each assessing jurisdiction which has a May 25 appeal deadline will make its own determination on this issue.

  • (04/22/20) Nassau County -- The Nassau County Executive has delayed the deadline for second-half school district taxes from May 11 to June 1, without interest or penalties.

  • (04/22/20) Westchester County -- The Westchester County Executive has pushed back the deadline to pay county property taxes without penalty to July 15.

OKLAHOMA back to top
  • (03/27/20) -- The Oklahoma Governor and State Auditor have authorized extending the second half 2019 payment deadline for ad valorem taxes from March 31 to April 30, and requested that counties waive penalties and interest if remitted to the County Treasurer by April 30.

PENNSYLVANIA back to top
  • (04/27/20) City of Philadelphia -- The due date to pay 2020 real estate taxes has been extended for a second time to June 15 (previously extended to April 30).

  • (04/22/20) -- The Governor signed legislation allowing taxing districts to waive late fees for property tax payments provided they are paid by the end of 2020. Taxing disctricts are also permitted to extend deadlines for property tax discount rates until August 31.

  • (04/08/20) Allegheny County -- The County Treasurer has given a 30-day extension to the 2% discount real estate tax deadline, moving it to April 30.

  • (04/08/20) Delaware County -- The Delaware County Council has extended the 2% discount to April 30 for county and township real estate taxes.

SOUTH CAROLINA back to top
  • (04/06/20) -- the South Carolina Department of Revenue has extended the due date for filing 2020 business personal property tax returns to June 1. The due date for returns was originally April 30.

TENNESSEE back to top
  • (04/14/20) Davidson County -- The Office of Assessments continues to be closed to the public through May 1.

TEXAS back to top
  • (05/04/20) Dallas County -- 2020 Notices of Appraised Value for real property will be released on May 15. The appeal deadline for real property will be June 15. For business personal property, the appraisal notice and protest process will begin on May 29 with a protest deadline of June 29. Informal appeals will be handled remotely, as the Appraisal District office remains closed to the public.

  • (04/21/20) Webb County -- It has been reported that the Webb County Tax Assessor Collector is notifying residents that the Appraisal Disctrict will maintain the same property values of 2019 for the 2020 tax year.

  • (04/14/20) Montgomery County -- 2020 value notices are expected to be mailed April 15. Informal hearings will be handled remotely by phone and/or email, dates are not determined at this time. The chief appraiser is granting an automatic extension to May 15 to file a business personal property rendition.

  • (04/13/20) -- The Attorney General has ruled that purely economic, non-physical damage to property caused by the COVID-19 disaster is not eligible for the temporary tax exemption provided by section 11.35 of the Tax Code. It is important to note that the Attorney General's opinion is not law. It provides guidance to taxpayers and appraisal districts alike, and could be challenged and decided by the courts.

  • (04/13/20) Collin County -- The mailing date for 2020 Notices of Appraised Value will be delayed until May 15. The appeal deadline is expected to be June 15 (30 days from the date notices are mailed).

  • (04/13/20) Travis County -- Notices were mailed on April 10, and are available on the appraisal district's website. The appeal deadline remains May 15. All informal hearings are telephonic beginning April 13. Values are based on a January 1 date and are not influenced by the pandemic. It is unclear at this point whether Travis County will consider pandemic issues during the upcoming hearings.

  • (04/09/20) -- House Ways and Means Committee weighs in on disaster relief exemption.

  • (04/09/20) Bexar County -- Notices for 2020 will be released next week. Assessments are expected to show increases over the 2019 values. All hearings will be held in a "virtual setting", and it is unclear at this time how the pandemic effect will be handled.

  • (04/02/20) -- Notices of Appraisal Values, typically released in early April, are being delayed in many counties across Texas, but not all. It is recommended to keep checking the appraisal district websites for updates. Delays in the mailing of notices can impact appeal deadlines, which is May 15 or 30 days from the date notices are mailed.

     

    Bexar County -- Notices sent to fiduciaries, or tax agents, are expected to be mailed April 18, while those sent directly to property owners will be held until mid-to-late May.

     

    Dallas County -- Notices are delayed to May 15. Appeal deadline is pushed to June 15.

     

    Denton County -- Notices to be mailed last week of April. Appeal deadline is pushed to the last week of May.

     

    El Paso County -- No date has been set for release of notices.

     

    Harris County -- Values have been released for majority of properties. Appeal deadline remains May 15.

     

    Tarrant County -- Notices are expected to be mailed May 1. Appeal deadline is pushed to June 1.

     

    Williamson County -- Notices are delayed to at least April 14. There will be no in-person informal hearings, and note in a press release that any effect to value due to the current health crisis will not be considered until 2021.

  • (04/02/20) El Paso County -- The Chief Appraiser has extended the business personal property rendition filing deadline to May 15 for the tax year 2020, waiving the requirement to request the extension in writing.

  • (04/01/20) Tarrant County -- The Tarrant Appraisal District intends to mail the first round of 2020 value notices on May 1st, with an appeal deadline of June 1 or 30 days from the date notices are mailed. The business personal property filing deadline remains April 15, however the county will accept renditions as timely through May 15. Appraisal Review Board hearings scheduled in March and April are postponed to later dates to be determined.

  • (03/30/20) Collin County -- The Chief Appraiser has extended the business personal property rendition filing deadline to May 15, waiving the requirement to request the extension in writing. The agricultural exemption application deadline has also been extended to June 1.

  • (03/30/20) Dallas County -- Decisions concerning the 2020 reappraisal and notification of value have been postponed until after the “Shelter in Place” order has been lifted. The Chief Appraiser has extended the Freeport Exemption application filing deadline to June 15. Further updates are provided on the DCAD website.

  • (03/30/20) Williamson County -- The Williamson Central Appraisal District is extending the business personal property rendition filing deadline to May 15 without penalty. Freeport applications are extended to June 15.

  • (03/26/20) -- More counties across Texas (including Bexar, Dallas, Harris, and Travis counties) are granting automatic 30-day extensions to May 15 to file Personal Property Renditions, without requiring an extension request. Decisions to extend rendition filing deadlines are left to the individual counties. It will be important to keep checking appraisal district websites. If a rendition is not filed, filed late or not complete, a 10% penalty may be imposed.

  • (03/26/20) Travis County -- The Travis Central Appraisal District has extended the deadline for property owners to submit renditions from April 15 to May 15. Visit the TCAD website for more information.

  • (03/24/20) Bexar County -- Bexar County Appraisal District grants business owners a 30-day rendition extension to May 15 amid the COVID-19 pandemic. The Appraisal District is delaying the mailing of Notices of Appraised Value. Notices sent to fiduciaries, or tax agents, will not be mailed until April 18th, while those sent directly to property owners will be held until mid-to-late May. San Antonio officials are also pushing for a freeze to property values for homeowners and renters. The proposal will likely face an uphill battle.

  • (03/24/20) Harris County -- the Harris County Chief Appraiser is granting an automatic 30-day extension to May 15 to file a tangible personal property rendition. If a rendition is not filed, filed late or not complete, a 10% penalty may be imposed. As previously reported, any hearings scheduled in March have been postponed to at least May 5th. For the latest information, visit the Harris County Appraisal District website.

VIRGINIA back to top
  • (09/10/20) City of Alexandria -- The City Council extended the Tax Year 2020 Personal Property payment due date from October 5 to December 15. Payments received or postmarked by December 15 will be considered on-time and will not incur penalties or interest. Late payment penalties and interest will begin on December 16, 2020.

  • (05/22/20) Appomattox County -- The County Board of Supervisors voted to defer penalties and interest on real property and personal property taxes due on June 5 if paid on or before August 5.

  • (05/20/20) Amherst County -- The County has extended the deadline for the first installment payment of real estate taxes for 2020 from June 5 to August 5. Tax bills are anticipated to be mailed out by the first week of July.

  • (05/15/20) City of Virginia Beach -- The deadline for filing an appeal with the Assessor's Office and the BOE have been extended until September 30 for this fiscal year only. The City Council has also approved an ordinance to suspend late payment penalty and interest for failure to pay real estate and personal property taxes, normally due on June 5, until August 3.

  • (05/13/20) City of Chesapeake -- The City Council has moved the real estate tax and personal property tax due dates from June 5 to June 30.

  • (05/13/20) City of Portsmouth -- The personal property tax due date has been extended from June 5 to June 30.

  • (05/13/20) Albemarle County -- The County Board of Supervisors has extended the deadline to file business personal property to June 1. The payment date for real estate and tangible personal property tax is now June 30.

  • (05/13/20) Spotsylvania County -- The deadline for 1st installment payment of tangible business & personal property tax has been extended from June 5 to June 26. Real estate tax deadlines remain unchanged.

  • (05/01/20) City of Fredericksburg -- The City Council has extended the Personal Property tax deadline from May 15 to July 15. The deadline for Real Estate bills was not extended and are due May 15. Notices for new property assessments that were scheduled to go out May 1 have been delayed until late October, and appeals to the assessor will take place two to three weeks after notices go out.

  • (04/16/20) Prince William County -- The County has extended the Business Tangible Personal Property tax filing deadline from April 15 to July 15.

  • (04/09/20) Fairfax County -- Fairfax County Board of Supervisors approved 30-day extensions for business personal property returns and paying first installment real estate taxes. Businesses now have until June 1 to file personal property with the County. The first real estate tax payment deadline has been extended to August 28.

  • (04/09/20) City of Hampton -- Taxpayers suffering financial losses during this crisis can apply for an extension of the June 5 tax deadline. If accepted, taxpayers are given until August 1 to pay real estate and business personal property taxes with no interest or penalty fees. Applications must be submitted to the Treasurer's office by May 15.

  • (04/09/20) Henrico County -- Henrico County Board of Supervisors approves temporary freeze on penalties and interest for major taxes. Real estate and personal property taxes are due on June 5, but can be paid by August 5 without accruing penalties or interest.

  • (04/09/20) Loudoun County -- Loudoun County Board of Supervisors have approved moving the personal property tax deadline from May 5 to June 5.

  • (04/08/20) City of Norfolk -- Norfolk City Council approved waiving penalty and interest for late payments of business personal property tax and real estate tax until Aug 1.

  • (04/07/20) City of Alexandria -- As part of the City Council's emergency action, the deadline for filing 2020 business personal property tax returns has been extended to July 1, and all returns must be filed electronically. Penalties will not be incurred if filed by that date. BPP tax returns not filed online by July 1 will incur late penalties.

WASHINGTON back to top
  • (10/06/20) King, Pierce, and Snohomish Counties -- County officials have announced that the second half of this year's property taxes are due November 2, and that the deadline will NOT be extended. After that date, interest charges and penalties will be added to the tax bill.

  • (06/11/20) Spokane County -- The first half 2020 tax payment remains due June 15. On June 10, the County Treasurer authorized an additional extension through August 1 for certain parcels directly impacted by the Governor's 20-19.2 proclamation. Taxpayers must submit a declaration form to receive the extension.

  • (04/16/20) Clark County -- The County Assessor is allowing companies until May 31 to file their business personal property listing before imposing penalties for late filings. The extension applies only to the penalty for not filing a personal property listing by the April 30 due date. The County Treasurer has extended the real and personal property tax due date to June 3. Penalty and interest charges will not be assessed on payments made by that date.

  • (04/16/20) Kitsap County -- The County Assessor has extended the business personal property filing deadline to May 31. The County Treasurer has also extended the deadline for first half real and personal property taxes to May 31. The extension does not apply to delinquent taxes or mortgage loan servicing companies.

  • (04/13/20) Grays Harbor County -- The County Treasurer has extended the 2020 first half property tax deadline to June 1, waiving penalty and interest on real and personal property taxes until June 1. The waiver does not apply to prior year delinquent taxes or intermediaries, including mortgage loan servicing companies.

  • (04/01/20) -- More counties across Washington are extending first half 2020 tax payment due dates. Thurston and Whatcom counties have extended the deadline to June 1. Spokane County has extended the deadline to June 15. Decisions to extend tax deadlines are made by each county's treasurer, refer to their website for more information.

  • (04/01/20) Pacific County -- The County Treasurer has extended the first half 2020 tax payment from April 30 to June 1. Additionally, the second half 2020 tax payment has also been extended from October 31 to November 30. These changes only affect 2020 tax payments and do not apply to delinquent taxes.

  • (03/30/20) King, Pierce, and Snohomish Counties -- have extended the due date for property taxes from the first half of 2020 from April 30 to June 1. Interest charges will not be assessed on payments made by that date. This only applies to taxpayers who pay taxes on their own behalf, rather than through a mortgage lender or servicer.

WISCONSIN back to top
  • (07/02/20) Door County -- Each of the 19 municipalities in Door County have voted to extend the payment deadline for the second installment of 2019 property taxes until October 1. The County Board passed a resolution in May allowing the extension but each municipality were required to pass a similar resolution for it to take full effect.

  • (06/02/20) City of Milwaukee -- The Common Council passed a resolution waiving penalty and interest charges on late property tax payments between April 1 and September 30. To be eligible, a taxpayer's property tax installment payments must be current and not delinquent on April 1. The program extends to both residential and commercial properties.

  • (05/11/20) Dane County -- The County Board passed a resolution giving local municipalities the flexibility to waive interest and penalties on 2020 property tax installment payments due and payable after April 1 until October 1. Taxpayers will have to check with their local municipal collector on whether or not they have extended the summer property tax payment deadline without penalty.

  • (04/17/20) City of Madison -- The City of Madison Assessor has announced that notices will be delayed for at least two months. Communication with the Assessor's Office during the open book period, and the formal objection process duties remain unchanged. Tax bills will be sent and payment due at the same time as prior years.

 

 

 

POER Business Continuity

 

POER's offices remain open during this challenging time. We are proactively taking steps to ensure the well-being of our staff and families while ensuring continuity of the critical property tax services we provide to our clients across the country. If you have any additional questions or concerns about your property taxes, please visit our Locations page to contact our office local to you or your property, or send us an email through our Contact Us page.

 

We hope everyone is able to stay safe and healthy during this time of uncertainty.