(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) DC – Electronic filling required beginning with 2020 tax year return (due 7/31/2019).
(3) FL – Request must be made in time for appraiser to consider request and act on it before Apr 1.
(4) 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.
(5) LA – Later of April 1 or 45 days after receipt of form. Jefferson Parish – 45 days after receipt of form.
(6) MA – Return must be received by Mar 1 (postmarks are not accepted).
(7) MA – Inventory held by corp are exempt. Inventory held by unincorporated businesses are taxable.
(8) MI – Exemptions: “Small Business Taxpayer Exemption”. To qualify file Form 5076 by Feb 20 in first year claiming exemption. Eligible personal property = Combined TCV of all BPP owned, leased or used by owner or a related entity claiming exemption is less than $80,000 within a tax collecting unit.
(9) MI – Postmarks accepted language added to statute governing PP statements (MCL 211.19 – effective Dec 31, 2017) yet Form 632 does not reflect change.
(10) UT – Salt Lake County return due within 60 days of receipt of Statement/PP Filing Notification. Statement/PP Filing Notification mailed in January/February.
(11) VT – Inventory and assets taxable, but municipalities may elect full exemption. Springfield Town uses Jan 1 assessment date and Jan 20 filing deadline.
(12) WY – Request must be made prior to Feb 15.