Notes

(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: Return filing not required if total actual value of PP per county is $52,000 or less in 2024 (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) WI – Effective 1/1/2024 PP is exempt and is reporting no longer required (Due to passage of 2023 Wisconsin Act 12)