30 min read

COVID-19 Property Tax Updates

By PTX Support

COVID-19 On-Demand Webinar

As we all work together to mitigate the impact of COVID-19, social distancing and remote work schedules have us all making adjustments. We're in communication with jurisdictions across the country to stay up-to-date on any requested or approved changes to property tax calendars as a result of the pandemic. See below for the latest information, and sign up here to get updates straight to your inbox as we post them. 

 

COVID-19 Map

LAST UPDATED:  SEP 15, 3 PM


AlaskA

  • Sitka's  2020 property tax bills were not issued until late July to mid-August. Taxpayers will have 60 days from the day that bills are issued to remit payment. 

Arizona

  • Chandler City Council approved an $0.0080 reduction in the combined property tax rate, from $1.1281 to $1.1201 per $100 of assessed valuation.

COLORADO

  • El Paso County is allowing current year taxes to be paid by September 1 without penalty.
  • Weld County is waiving late fees and penalties until October 1. 

Connecticut

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

delaware

  • The City of Dover will waive all interest and penalties until Oct. 1.

GEORGIA

  • The GA Supreme Court extended the appeal deadline until Aug 27 (for any assessments issued between March 14 and July 13). More information can be found here.
  • The Board of Public Education for Savannah and Chatham County have tentatively adopted a 2020 millage rate which would increase property tax by 0.39%. More information can be found here. 
  • The Atlanta Board of Education voted to maintain the tax rate at the previous year’s level of 20.74 mills. The move is considered a 1.13% increase because the district didn’t roll back the rate down to 20.509 mills, the level that would be needed to offset growth from property reassessments.
  • Muscogee County Tax Commissioner's Office closed to the public on April 6. The office continues to process transactions by mail and online. 
  • Tift County voted to allow the tax commissioner's office to waive property tax penalties and late fees. 

hawaii

  • Honolulu property owners can break their August payments into chunks due Aug. 20, Sept. 20, Oct. 20 and Nov. 18.
  • Kauai County plans to allow a 90-day grace period on upcoming property tax payments, making the deadline to pay without penalty November 18.
  • Lahaina  has authorized a one-time deferral of the 10 percent penalty for Real Property Taxes. The deferral allows 60 days (from Aug. 20 to Oct. 20, 2020) to make payments without penalty.
  • Maui has authorized a one-time deferral of the 10 percent penalty for Real Property Taxes, allowing taxpayers 60 additional days (until October 20) to pay their real property taxes.

idaho

  • Ada County's assessments will not be increased as much as anticipated. Due to the pandemic, the values will increase at about 5.5% rather than the expected 10%.
  • The Hailey City Council passed a 3 percent property tax increase for fiscal 2021.
  • Lewiston property owners will see a 12 percent decrease in their property taxes next year instead of the 2 percent increase approved by the city council last month.
  • The Moscow City Council cut the city’s 2021 property tax levy by more than $1.5 million or about 21 percent. The move reduces next year’s levy from $7.27 million or $5.01 per $1,000 in market valuation to $5.73 million or $3.95 per $1,000.

ILLINOIS

  • The Cook County Assessor's office is also planning to reevaluate every single property in the county in the wake of the coronavirus pandemic. But that impact won't be known until 2021, when property tax bills based on 2020 values are mailed out.  Cook County will also allow taxpayers to delay paying the second installment of their property taxes up to 60 days past the Aug. 3 deadline and is removing the 1.5% late interest penalty.
  • DeKalb County is offering to waive the late fees on the first installment of the 2019 property tax bill. The deadline to apply for this waiver is September 1.
  • DuPage County property owners who can demonstrate a financial hardship because of the crisis can apply to have late fees for their June payment waived for up to 90 days. More information can be found here. 
  • Knox County first installment payments won’t be due until July 15, and the second payment won’t be due until September 15.
  • Lake County property owners may spread their tax payments over four installments without incurring any interest penalties for late payments. 
  • McHenry County property owners can pay property taxes anytime before September 15 without penalty. This ordinance applies only to businesses and homeowners who pay property taxes directly to the county.
  • McLean County has extended property tax due dates and may delay interest penalties (pending final approval from the full county board). First installments are now due June 17 (previously June 3) and second installments are due September 17 (previously September 3). 
  • Montgomery County property tax installments will still be due in July and September, but the county will not assess a late fee as long as the entire amount is paid by the September deadline. 
  • Sangamon County has moved the first installment of the property tax payment deadline from June 12 to the second installment date of September 11. Payments are exempt from any interest penalty if paid by the September date.
  • Stark County will waive interest on realty taxes left unpaid by the June 1 deadline, as long as the property owner settles the debt by September 1.
  • St. Clair County has announced it will delay mailing out property tax bills that are usually sent out in May and collected in two installments in late June and August. The county will instead send mail them on June 15. First and second installment due dates are tentatively scheduled to be extended until July 30 and September 30.
  • Vermilion County will not enforce the penalty on the first installment tax payments, giving property owners up to Sept 4 to pay without penalty.
  • Will County will allow property owners to pay their bills in four installments rather than just two. Click here for more details. 
  • Winnebago County will accept partial payments on property tax bills to help reduce the burden of paying all at once. All payments will still need to be made before the tax sale in October.

kansas

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

Kentucky

Louisiana

  • Although the Layfayette Parish Council initially approved a 7.1% increase on a handful of property tax rates  deal with declines in commercial property values due to COVID-19, Mayor President Josh Guillory announced a third veto that will block the increases for this year.
  • Raritan Township has given property owners more time to pay their quarterly tax bills in light of the COVID-19 pandemic. The grace period for the third and fourth quarters of 2020 have been extended for the first $10,000 due for the quarter. That means property owners have until Sept. 1 to pay their third quarter bills and until Dec. 1 to pay their fourth quarter bills.

MAINE

Maryland

  • All 24 real property offices are closed to the public. At this time, those offices are only accepting telephone and written real property assessment appeals; all in-person hearings have been suspended.
  • Montgomery County has suspended time requirements for the 2020 business personal property tax until after the state of emergency is lifted.

massachusetts

  • St. Louis County is are extending the deadline for tax payments for residents impacted by the COVID-19 pandemic. Propert yowners will have until July 15 for the first half of property taxes Friday. Residents will have to apply and prove a financial hardship related to COVID-19 to be approved for a penalty-free late payment.

  •  

mississippi

missouri

NEbraska

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

nevada

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

nEW JERSEY

  • The New Jersey Governor signed an executive order that allows municipalities to extend the grace period for property tax payments to June 1 and sets the appeal deadline as no sooner than 30 days after the Governor's State of Emergency has ended. 
  • On 5/28, Governor Phil Murphy signed an executive order which temporarily extends the deadline to file a property tax appeal to July 1, and the deadline for county boards of taxation to render decisions in tax appeal cases to September 30, 2020.

new york

  • City of Batavia will hold off on the 2020 reappraisal project that was set to change more than 2,000 assessed values.
  • City of New York has announced several payment plans and deferral programs for property owners.
  • The City of New York has delayed the tax lien sale for homeowners until September 24. If you owe property taxes or water bills and have a lien on your home you have until September 25 to either pay the tax lien or  make a payment agreement.
  • Warren County has temporarily waived the 5% fees for late property tax payments due to restricted access at the county Municipal Center.
  • Westchester County's  passed a measure authorizing towns to slash penalties by as much as 80% for late payments of county and town property taxes. Penalties on taxes paid from May 1 to  May 31 can be reduced to .5% from 2%; and penalties on taxes paid from June 1 to July 15 can be lowered to 1% from 5%. Towns can opt out of the penalty-reduction measure. 

North carolina

  • Cabarrus County approved a resolution that allows more than 1,500 businesses and individuals to benefit from timeline flexibility and waived penalties. More information can be found here.
  • Gaston County's property tax rate will be reduced to 83 cents per $100 in property value next year.
  • Guilford County will have no property tax increase for the 2020-2021 year. 

north dakota

OHIO

  • Summit County has expanded its tax installment plan program for all recipients of real estate tax bills, which is usually only open for owner-occupied bills. 

PENNSYLVANIA

  • Pennsylvania has authorized counties, cities, boroughs, and townships to extend their discount periods until August 31 and waive the imposition of penalties for any taxes paid by December 31.
  • The Pennsylvania Department of Treasury has begun issuing property tax rebate and rent rebate checks early on a first-in, first-out basis. Click here for more information.
    • Waiving penalties:
      • Cumberland County (only until October 31)
  • On July 24, Gov. Tom Wolf signed SB 1125, which gives school districts the option during the 2020-21 school year to extend the real estate property tax discount period, waive penalties for late payments or both.
  • Hempfield Area School District will extend tax deadlines in response to the coronavirus pandemic. Taxpayers now can pay property taxes at face value until Dec. 31. A 2% discount period runs through Sept. 30 and a 10% penalty won’t be applied to taxes until Jan. 1.

  • The Greater Latrobe School District has passed a 2% hike in real estate taxes for the coming school year.
  • Lawrence Township will extend the deadline to pay spring property taxes to Oct. 30. This will not change any deadline for the fall taxes.
  • Lycoming County has extended the face value period for payment of real estate taxes to August 31.
  • The Borough of Mars will extend the payment deadline for county property taxes paid at face value to Nov. 30.
  • Northumberland extended the face value payment period to September 30. This is only for county bills.
  • Union Township's Northwest Area School Board approved a final budget for the 2020-21 school year that raises property taxes by 3.5%.

SOUTH CAROLINA

  • Marlboro County is postponing their reassessment. The most current assessment data can be found at their website. 
  • North Myrtle Beach voted to raise its property tax rate from 37.1 mils to 45 mils.
  • Union County is pushing back their 2020 reassessment to 2021.
  • Williamsburg has an extension on their five year reassessment and is looking to implement and release the new assessment in October 2021 for the 2021 tax year. This means the values and assessments for 2020 will not change unless there is a sale or adjustment for additions, damages, or removals. 
  •  York County will be delaying their reassessment mailings until September. 

Tennessee

  • The Nashville City Council approved a measure to raise property tax rates by 34 percent to make up for revenue lost due to COVID-19. 
  • The city of Oak Ridge tax bill deadlines have been delayed to September 1 and delinquent by October 31.
  • The town of Lookout Mountain will see a five percent property tax increase in the upcoming year.
  • Unicoi County commissioners approved a 17-cent property tax increase.

TEXAS

UTAH

VERMONT

  • Montpelier approved a municipal tax rate increase of roughly 4.4%.

WASHINGTON

  • The following counties extended the first half property tax payment due date to June 1 (previously April 30):
    • Pacific County (the second half payment was also extended to November 30 - previously October 31).
  • These counties are allowing taxpayers unable to pay their property tax bills by April 30 to enter into a written agreement that temporarily forgives interest and penalties.
    • Clallam County 
    • Jefferson County
    • Kittitas County
    • Mason County
  • Clark County's treasurer is offering payment plans for 2020’s taxes and is also waiving the $75 application fee typically associated with payment plan agreements.
  • Grays Harbor County is extending the property tax deadline for residential and commercial taxpayers to June 1. It will also waive the interest and penalty on unpaid property taxes for 31 days and will only assess interest and penalties on any unpaid first half 2020 real and personal property taxes after June 1st 2020 verified by postmark. 
  • King County property owners who have not yet paid the first half of their 2020 taxes now have the option of setting up a monthly payment plan.
  • The City of Milwaukee is  waiving interest and penalty charges on outstanding property taxes through September 30.
  • Sauk County voted to waive interest rates and late fees for second-installment property tax payments made after July 31.
  • Skagit County will extend the property tax deadline to July 31 for those who have suffered such things as a loss of job, business closure or illness. Extension applications will be handled on a case-by-case basis.
  • Tyrell County set the 2020-2021 property tax rate at 94 cents per $100 valuation, six cents above the current rate.
  • Walla Walla County is offering two payment plans for paying property taxes. The first is a two-month plan which requires residents to pay half of the amount due April 30 and the other half May 27. The second option is an eight-month payment plan, which allows a payment to be made at the end of each month starting April 30 and running through November. That plan will include 1% interest on the total.
  • Yakima County is offering several payment plan options for property tax payments.

Wisconsin

  • The state of Wisconsin has passed a provision enabling City Councils to grant a temporary moratorium on the assessment of interest and penalties on delinquent property tax installments due after April 1, 2020 through September 30, 2020.
  • Dane County will give local units of government the flexibility to delay the due date for property taxes to Oct 1.
  • Door County voted has extended their final property tax deadline from July 31 to Oct. 1.
  • The Hudson School Board approved a decreased mill rate in its 2020-2021 levy.
  • City of Sun Prarie is waiving penalties and interest for property tax payments that are due after May 19, 2020. The resolution does not change the due date of the property taxes but only postpones the interest and penalty start date until October 1, 2020.

  • Portage County is waiving penalties and interest for property tax payments until October 1, 2020.
  • Sauk County voted to adjust payment schedules and waive interest rates and late fees for second-installment property tax payments made after July 31.
  • Town of Westport is waiving interest and penalties on property-tax payments due after July 31, as long as payments are made by October 1. 

 

 

Tags: COVID-19

Related Posts

California Prop 15: Property Tax Reform is Complicated by Pandemic

As we all work together to mitigate the impact of COVID-19, social distancing and remote work schedules have us all making adjustments. We're in communication with jurisdictions across the country to stay up-to-date on any requested or approved...


(30 min read )

Topics: COVID-19

2020 Recession vs. Great Recession: How Will Property Taxes Compare?

As we all work together to mitigate the impact of COVID-19, social distancing and remote work schedules have us all making adjustments. We're in communication with jurisdictions across the country to stay up-to-date on any requested or approved...


(30 min read )

Topics: COVID-19

Texas SB2 & the Property Tax Battle in Response to COVID-19

As we all work together to mitigate the impact of COVID-19, social distancing and remote work schedules have us all making adjustments. We're in communication with jurisdictions across the country to stay up-to-date on any requested or approved...


(30 min read )

Topics: COVID-19