Penalties
Taxpayer timely file |
None |
Filed between 5/16 and 6/16 |
$25 |
Filed after 6/16 |
$25 + 20% |
Failure to File |
$25 + 20% |
Filed but non compliant |
$25 |
Late and non compliant |
$25 + $25 |
Filed after 6/16 & non compliant |
$25 + 20% + $25 |
*Non compliance is filing an incomplete or erroneous return.
The Form 113/PP will provide an explanation as to why you are receiving it.
Some possible reasons for receiving a Form 113/PP include:
A. Failure to file applicable personal property returns.
B. The return had an error that changed the assessment amount.
What can I do if I receive a Form 113/PP?
You have thirty (30) days from the date on Form 113/PP to file a return if one was never received.
You can appeal. You have forty-five (45) days from the date on the form to appeal the change in assessed value.
You can do nothing. After the 30/45 days have passed, the assessment will stand with all penalties (if applicable).
Penalties cannot be removed once they are applied.