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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*

California

Georgia

Maryland

Oklahoma

Colorado

Illinois

Massachusetts

Texas

District of Columbia

Indiana

Minnesota

Washington

Florida

Iowa

New Jersey

 

* 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.

CALIFORNIA back to top
  • (03/20/20) -- California counties do not have the authority under State Law to postpone or extend the second installment property tax deadline of April 10. Los Angeles County and The City and County of San Francisco taxpayers who are unable to pay on time for reasons related to COVID-19 can submit a request for a penalty waiver online.

  • (03/16/20) San Francisco County -- Assessment Appeals Board employees are working remotely and the office is closed through March 20th. Hearings scheduled this week have been cancelled/postponed.

COLORADO back to top
  • (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 arbirtrary 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
  • (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
  • (04/03/20) -- The Orange County Property Appraiser has extended the deadline for commercial property income & expense surveys to May 29. This is 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
  • (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 intallment 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.

ILLINOIS back to top
INDIANA back to top
  • (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. The deadline to file personal property returns will remain May 15. However, a thirty (30) day extension may be requested allowing until June 14, 2020, to make a timely filing.

  • (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.

MARYLAND back to top
  • (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
MINNESOTA back to top
  • (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.

NEW JERSEY back to top
  • (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.

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.

TEXAS back to top
  • (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.

     

    Collin County & Dallas County -- No date has been set yet. Notice and protest processes are under review.

     

    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.

     

    Travis County -- No date has been set yet. Notice and protest processes are under review.

     

    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.

WASHINGTON back to top
  • (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 the tax deadline is 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.

 

 

 

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.