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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)*

 

  • (04/06/21) Minnesota | Hennepin County -- The County Board of Commissioners acted on March 23, 2021 to provide penalty relief to property taxpayers by automatically abating property tax penalties imposed between May 17 and July 15 for certain qualified taxpayers. Be sure to refer to county website for listed qualifications.

  • (04/06/21) Pennsylvania | Allegheny County -- The County Treasurer has extended the discounted real estate tax deadline by 30 days. Payments received or postmarked by April 30, 2021 to be eligible to receive a 2% discount from the gross amount due.

  • (04/06/21) Virginia | Albermarle County -- The County Board of Supervisors has extended the first half tax due dates for real estate and tangible personal property tax from June 5th to June 25th for the 2021 year.

  • (04/05/21) Kentucky | Jefferson County -- The Property Value Administrator's Office granted an extended period for the 2021 open inspection period. The new appeal window will be April 21, 2021 - May 17, 2021.

  • (04/05/21) Virginia | Prince William County -- The County has extended the Business Tangible Personal Property tax filing deadline from April 15 to May 17, 2021.

  • (04/05/21) Washington | Spokane County -- The County Treasurer authorized a one-month extension for Spokane County first half property taxes from April 30, 2021 to May 31, 2021. Delinquent property taxes and taxes paid on the behalf of taxpayers through intermediaries remain due by the originial April 30 due date.

  • (03/23/21) District of Columbia-- The DC Office of Tax and Revenue has extended three important deadlines. The tax appeal deadline for First Level Assessment Appeals has been extended to April 15. The deadline to file the Exempt Property Annual Use Report has been extended to May 3. The Income & Expense filing deadline has been extended to May 17.

 

Local Taxing Jurisdiction Updates (by State)*

California

Georgia

Massachusetts

South Carolina

Colorado

Hawaii

Minnesota

Texas

District of Columbia

Illinois

Ohio

Virginia

Florida

Kentucky

Pennsylvania

Washington

* 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.

CALIFORNIA back to top
  • (10/27/20) -- Governor Newsom signed Assembly Bill 107 extending to March 31, 2021 the 2-year deadline by which an assessment appeals board is required to render a final determination on a qualified application. AB 107 also includes amendments that allows for equalization hearings to be conducted remotely.

  • (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.

COLORADO back to top
  • (03/10/21) El Paso County -- The Personal Property Declaration Schedule filing deadline is April 15. However, the County Assessor is waiving all late filing penalties and arbitrary assessments for the tax year 2021.

DISTRICT OF COLUMBIA back to top
  • (03/23/21) -- The DC Office of Tax and Revenue has extended three important deadlines.

     

    The Tax Appeal deadline for First Level Assessment Appeals (TY 2022) has been extended to April 15.

     

    The Exempt Property Annual Use Report filing deadline has been extended to May 3.

     

    The Income and Expense Report filing deadline has been extended to May 17.

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.

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.

HAWAII back to top
  • (01/06/21) County of Kaua'i -- The County extended the deadline to pay the second installment of real property taxes from February 20 to April 23, 2021. Failure to pay in full by April 23 results in a 10% penalty, as well as 12% per year.

  • (01/06/21) City & County of Honolulu -- The City and County is allowing property owners experiencing economic hardships caused by COVID-19 to pay their 2nd installment Real Property Taxes for Tax Year 2020-2021 (due February 22, 2021) in four installments, without penalties or interest. Property owners will be issued "coupons" with their tax bill allowing them to pay on Feb. 22, Mar. 22, Apr. 20 and May 21. Any unpaid balance after May 21, 2021 will accrue penalty and interest charges.

ILLINOIS back to top
  • (02/04/21) Will County -- The County Board approved a delay of due dates for property taxes. 2020 real estate taxes may be paid in four installments instead of just two installments. Below is the payment schedule:

     

    50% of the first installment is due on June 3, 2021

     

    The remaining half of the first installment is due on August 3, 2021

     

    50% of the second installment is due on September 3, 2021

     

    The remaining half of the second installment is due on November 3, 2021

  • (02/03/21) Cook County -- The Cook County Treasurer's Office announced property owners will have two (2) extra months to pay their First Installment Cook County property tax bills without a late fee, through May 3, 2021. Late fees for the Second Installment, due later this year, will also be waived for two months.

  • (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.

KENTUCKY back to top
  • (04/05/21) Jefferson County -- The Property Value Administrator's Office has been granted an extended period for the 2021 open inspection period. The new appeal window will be April 21, 2021 - May 17, 2021.

MASSACHUSETTS back to top
MINNESOTA back to top
  • (04/06/21) Hennepin County -- The County Board of Commissioners acted on March 23, 2021 to provide penalty relief to property taxpayers by automatically abating property tax penalties imposed between May 17 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 2020 EMV assessment and the corresponding property taxes payable in 2021 to the MN Tax Court.).

  • (02/04/21) Butler County -- The Treasurer's Office has moved the due date for 1st half real estate property tax payments to March 18. Tax bills usually mailed out at the beginning of February will be mailed out February 15.

PENNSYLVANIA back to top
  • (04/06/21) Allegheny County -- The County Treasurer has extended the discounted real estate tax deadline by 30 days. Payments received or postmarked by April 30, 2021 to be eligible to receive a 2% discount from the gross amount due.

SOUTH CAROLINA back to top
TEXAS back to top
  • (04/06/21) Dallas County -- 2021 Notices of Appraised Value for real property will be released in May and June in three planned mailings. The appeal deadline will be May 17, 2021 or 30 days after the notice was delivered.

     

    1st mailing: April 15, 2021. Appeal Deadline will be May 17, 2021.

     

    2nd mailing: May 11, 2021. Appeal Deadline will be June 10, 2021.

     

    3rd mailing: May 28, 2021. Appea Deadline will be June 28, 2021.

  • (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.

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

VIRGINIA back to top
  • (04/06/21) Albemarle County -- The County Board of Supervisors has extended the first half tax due dates for real estate and tangible personal property tax from June 5th to June 25th for the 2021 year.

  • (04/05/21) Prince William County -- The County has extended the Business Tangible Personal Property tax filing deadline from April 15 to May 17, 2021.

WASHINGTON back to top
  • (04/05/21) Spokane County -- The County Treasurer authorized a one-month extension for Spokane County first half property taxes from April 30, 2021 to May 31, 2021. Delinquent property taxes and taxes paid on the behalf of taxpayers through intermediaries (mortgage loan servicing companies) remain due by the originial April 30 due date.

  • (02/19/21) King, Pierce, and Snohomish Counties -- Property tax bills are being mailed out to property owners. First half of 2021 property taxes are due by April 30. The deadline will NOT be extended. After that date, interest charges and penalties will be added to the tax bill.

 

 

 

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.