Penalties

Violation
Fee
Timely filed return
None
Filed between May 16 and June 15
$25
File after June 16
$25 plus 20% of taxes due
Return never filed
$25 plus 20% of taxes due
Timely filed but not compliant with the state
$25
Late (May 16 - June 15) - Not compliant with the state
$50
Late (after June 16) - Not compliant with the state
$50 plus 20% of taxes due
Notes
  • Non-compliance is filing an incomplete or erroneous return.
  • The Assessor cannot waive penalties.