Daily Tax Report: State

Illinois Warns Revised Deadlines May Require Taxpayer Action

April 7, 2020, 8:09 PM

Illinois warned taxpayers they may need to act to reschedule payments. Georgia, meanwhile, is extending the deadline to file for conservation tax breaks, and Utah says it will be holding tax appeals only by telephone for now. Here’s the latest on shifting state tax guidelines, deadlines, and policy to deal with the coronavirus pandemic. For Monday’s coverage click here. Here’s a state-by-state roadmap.

The Illinois Department of Revenue is warning taxpayers they may have to reschedule their electronic payments if they wish to take advantage of the state’s new July 15 filing and payment deadline.

Taxpayers who scheduled their payments for the 2019 tax year prior to the state’s decision to conform to the revised federal deadline won’t automatically be rescheduled to July 15. Taxpayers are permitted to cancel or reschedule their payments before the scheduled date, the department said, but “if you do nothing, the payment will be made on the date you chose.”

The department included cancellation procedures in its notice.

Reflecting another layer of complexity from the new July 15 filing deadline, Illinois also released guidance to help taxpayers file estimated taxes for the coming year.

“Since taxpayers may not know their prior year’s tax liability if they do not file by the original due date, the Department is providing for an additional option upon which taxpayers can base their 2020 estimated tax payments,” the guidance said.

Estimated tax payments can be based on either 100% of estimated liability for 2020, or 100% of actual liability for 2019 or 2018, the agency said.

Georgia Extends Conservation Tax Deadlines

Georgia extended the application deadlines for conservation use and forest land property tax breaks to at least June 1, the revenue department announced Tuesday.

Landowners who meet the state’s criteria can receive property-tax breaks through either the conservation use assessment or the forest land protection programs. Conservation-use properties are assessed at current-use value instead of fair market value, and qualifying forest land is exempt from the state’s ad valorem tax.

The deadline extension came in response to an order by Gov. Brian Kemp (R) as part of the state’s broader relief for taxpayers affected by the Covid-19 pandemic. Deadlines vary based on the date property tax assessments are received and the deadline for appeals, but the revenue department rule ensures all conservation use and forest land application deadlines are June 1 or later.

Utah Appeals by Telephone

The Utah State Tax Commission is holding all appeal events as scheduled, but only by telephone conference for now.

“We cannot accommodate individuals appearing in person until further notice,” the commission said on its website, describing how it is handling disruptions caused by the pandemic. The commission provides a phone number for taxpayers to call if they believe their position would be unduly prejudiced by a telephone hearing, rather than an in-person session.

—With assistance from Chris Marr in Atlanta.

To contact the reporters on this story: Tripp Baltz in Denver at abaltz@bloomberglaw.com; Michael J. Bologna in Chicago at mbologna@bloomberglaw.com

To contact the editors responsible for this story: Jeff Harrington at jharrington@bloombergtax.com; David Jolly at djolly@bloombergtax.com

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