(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 Jan 20 filing deadline.

(10) WY – Request must be made prior to Feb 15.