Taxpayers in disaster areas who received extensions to file their 2023 returns must, depending on location, file their returns by Feb. 3 or May 1, 2025.

Taxpayers in the entire states of Louisiana and Vermont, all of Puerto Rico and the Virgin Islands and parts of Arizona, Connecticut, Illinois, Kentucky, Minnesota, Missouri, Montana, New York, Pennsylvania, South Dakota, Texas and Washington state have until Feb. 3 to file.

Those in all of Alabama, Florida, Georgia, North Carolina and South Carolina and parts of Alaska, New Mexico, Tennessee, Virginia and West Virginia  have until May 1 to file. For these taxpayers, May 1 will also be the deadline for filing their 2024 returns and paying any tax due.

Tristan Wheelock/Bloomberg

Taxpayers who live or have a business in Israel, Gaza or the West Bank and certain other taxpayers affected by the terrorist attacks in the State of Israel also have until Sept. 30 this year to file and pay. This includes all 2023 and 2024 returns.

Eligible taxpayers are individuals and businesses affected by various disasters that occurred during the late spring through the end of 2024. For extension filers, payments on the 2023 tax year returns are not eligible for the additional time because they were originally due last spring before any of these disasters occurred.

The IRS normally provides relief, including postponing various tax filing and payment deadlines, for any area designated by the Federal Emergency Management Agency. The current list of eligible localities is on the disaster relief page on IRS.gov.

The agency will work with any taxpayer who lives outside the disaster area but who has records necessary to meet a deadline occurring during the postponement period in the affected area. Taxpayers qualifying for relief who live outside the disaster area should contact the IRS at (866) 562-5227. This also includes workers who assisted with relief who are affiliated with a recognized government or philanthropic organization.

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The Tax Foundation recently ranked the states with most and least competitive property tax regimes in 2025. 

Delaware has the most competitive property taxes, and has held the top spot almost every year since 2020, with the exception of 2023. Connecticut, with its high property tax rates, is the least competitive.

Competitiveness isn’t simply a matter of how high or low an individual state’s property tax rate is; it also reflects the overall complexity of their tax regime, which can be influenced by other factors, like any estate, inheritance, gift, and other discretionary wealth taxes the state may levy. States were scored on a scale of 1 to 10, where 10 was the most competitive, and 1 the least.

Read more about the states with the most and least competitive property taxes in 2025 below.

In 2020-2024, the rank of Washington, D.C., does not affect the rank of states featured.

States with the most competitive property taxes

States with the least competitive property taxes