TPP Extension

Citrus County Property Appraiser TPP Extension Policy

1. The request must be received by the Property Appraiser no later than March 31st of each tax year.
2. Each request for extension must include the tangible personal property account number, the business name and location of the business. In addition, if a request is made for an extension beyond 30-days, the request must be made in writing and include the reason the additional discretionary extension should be granted (maximum 15-day additional extension).
3. All tangible personal property returns with 30-day extensions must be postmarked or delivered to the Property Appraiser by May 1st of each tax year to avoid penalties.
4. All tangible personal property returns with 45-day extensions must be postmarked or delivered to the Property Appraiser by May 16th 1st of each tax year to avoid penalties.

Florida Statue 193.063

193.063 Extension of date for filing tangible personal property tax returns.
The property appraiser shall grant an extension for the filing of a tangible personal property tax return for 30 days and may, at her or his discretion, grant an additional extension for the filing of a tangible personal property tax return for up to 15 additional days. A request for extension must be made in time for the property appraiser to consider the request and act on it before the regular due date of the return. However, a property appraiser may not require that a request for extension be made more that 10 days before the due date of the return. A request for extension, at the option of the property appraiser, shall include any or all of the following: the name of the taxable entity, the tax identification number of the taxable entity, and the reason a discretionary extension should be granted.

History.
s. 1, ch. 94-98; s. 1463, ch. 95-147; s. 2, ch. 99-239.