Section 193.063, F.S., provides that the Property Appraiser shall grant an extension for up to 30 days and may, at his or her discretion, grant an additional extension up to 15 days. As a result of COVID-19 (coronavirus), all Tangible Personal Property accounts will be granted an automatic 45-day extension to file returns, extending the deadline to May 15, 2020.
After May 15, penalties shall be applied at 5 percent per month that the return is late, up to 25 percent. A 15 percent penalty is required for unreported property and a 25 percent penalty if no return is filed.
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