(1) AL – Returns filed after Dec 31 but prior to 3rd Monday in Jan will result in a $5 fee added to tax receipt (Alabama Code, Sec. 40-7-19).
(2) FL – Request must be made in time for appraiser to consider request and act on it before Apr 1.
(3) KS – Exemptions: BPP with “retail cost when new” $1,500 or less per item. BPP acquired after 6/30/2006 by qualified purchase or lease.
(4) LA – Later of April 1 or 45 days after receipt of form. Jefferson Parish – 45 days after receipt of form.
(5) MA – Return must be received by Mar 1 (postmarks are not accepted).
(6) MA – Inventory held by corp is exempt. Inventory held by unincorporated businesses is taxable.
(7) MI – Appeals of commercial/industrial PP and RP can be made directly to the Michigan Tax Tribunal by May 31.
(8) UT – Salt Lake County return due within 60 days of receipt of Statement/PP Filing Notification. Statement/PP Filing Notification mailed in January/February.
(9) VT – Inventory and assets taxable, but municipalities may elect full exemption. Springfield Town uses Jan 1 assessment date and Feb 28 filing deadline.
(10) WY – Request must be made prior to Feb 15.
(11) CO – Exemptions: Beginning 2022, return filing not required if total actual value of PP per county is $52,000 or less (C.R.S. 39-3-119.5). Confirm with assessor if unsure of total actual value.
(12) IN–Deadline determined by date assessment notice mailed. If notice is mailed before May 1 of assessment year, deadline is Jun 15. If notice is mailed after May 1, deadline is Jun 15 of following year.
(13) MI – Exemptions: Small Business Taxpayer Exemption. To qualify file Form 5076 by Feb 20 in 1st year claiming exemption. Eligible BPP = Combined TCV of all BPP owned, leased or used by owner or a related entity claiming exemption is less than $180,000 within a tax collecting unit.